Shalem Assemblies of God Mission Vs. Income Tax Exemption

Parties Involved

Facts Summary

The assessee, Shalem Assemblies of God Mission, a trust, filed its return of income declaring total income as NIL. The Assessing Officer (AO) passed an ex parte order under section 144 of the Income Tax Act, 1961, denying exemption under section 11 and assessed the total income at Rs. 1,60,49,860/-. Aggrieved by this order, the assessee appealed to the Commissioner of Income Tax (Appeals), Mumbai, but the appeal was dismissed ex parte due to non-compliance with notices. The assessee then approached the Income Tax Appellate Tribunal (ITAT) seeking relief.…

Legal Issues

• 1. Whether the ex parte orders passed by the AO and CIT(A) should be set aside and the assessee should be granted another opportunity to substantiate its case.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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