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Learn More25 Munjal Bcu Centre of Innovation and Entrepreneurship vs. DY. CIT(Exemptions)
[2024] 463 ITR 560 (P&H)
Date of order: 4th March, 2024
Ss. 12A(1)(ac)(iii) and 282(1) of the ITA 1961;
R. 127(1) of the Income-tax Rules, 1962.
Notice — Service of notice — Method and manner of service of notice under statutory provisions — Charitable purpose — Registration — Notice by Commissioner (Exemptions) — Notice and reminders not sent to assessee’s e-mail address or otherwise but only reflected on e-portal of Department — Assessee not able to file reply — Violation of principles of natural justice — Notice set aside.
A notice was issued to the assessee by the Commissioner (Exemptions) for initiating proceedings u/s. 12A(1)(ac)(iii), but the notice was not sent to the assessee’s e-mail address or otherwise and was only reflected on the e-portal of the Depar