Section 80G Renewal Rejection Set Aside Due to Notices Sent by email landing in Spam Folder

Gyanodaya Bharat Trust Vs CIT (ITAT Chennai) Income Tax Appellate Tribunal (ITAT) Chennai bench has set aside an order by the Commissioner of Income Tax (Exemptions) [CIT(E)] that rejected an application for renewal of 80G approval filed by Gyanodaya Bharat Trust. The Tribunal’s decision stemmed from the assessee’s claim that notices from the CIT(E) landed in their email’s spam folder, preventing them from responding. Gyanodaya Bharat Trust had filed an online application in Form No. 10AB under Section 80G(5)(iii) of the Income Tax Act, 1961, seeking renewal of its 80G approval. ...