Section 282 Mandate Violated: Notice not Emailed, Only Uploaded on IT E-filing Portal

Sohum Charitable Trust Vs CIT (ITAT Delhi)

Introduction: The case of Sohum Charitable Trust vs. CIT (ITAT Delhi) involves a critical issue related to a charitable trust’s claim for exemption under Section 80G of the Income Tax Act. The trust’s exemption claim was rejected due to their failure to respond to notices issued by the Commissioner of Income Tax (Exemption), Chandigarh [referred to as ‘ld. CIT(E)’]. This article provides a detailed analysis of the case, emphasizing the import

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