Shri Samarth Jain Shravak Sangh Trust Vs. ITO, Exemption Ward, Aurangabad

Parties Involved

Facts Summary

The appellant, Shri Samarth Jain Shravak Sangh Trust, filed applications for registration under section 12A and approval under section 80G(5) of the Income-tax Act, 1961. The CIT(Exemption) issued notices through the ITBA portal and email, which the appellant could not comply with due to the email address being inactive. The CIT(Exemption) rejected the applications, leading to the appellant filing appeals. The Tribunal found the appeals to be time-barred but condoned the delay due to sufficient cause. The Tribunal held that the service of notices through the ITBA portal was not valid and remanded the matter to the CIT(Exemption) for de novo disposal.…

Legal Issues

• 1. Whether the service of notices through the ITBA portal was valid?
• 2. Whether the delay in filing the appeals can be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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