Provisions of section 50C not applicable for Assessment Year 2013-14: ITAT Bangalore

Saritha Jain Vs ITO (ITAT Bangalore)

In a recent development, the Income Tax Appellate Tribunal (ITAT) in Bangalore passed a significant order favoring Saritha Jain, who had appealed against the Commissioner of Income Tax (Appeals) order dated 07.12.2022 for the Assessment Year 2013-14. The appeal covered multiple grounds challenging the assessment and denial of exemptions under various sections of the Income Tax Act.

Key Grounds of Appeal:

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