CIT(E) Rejects Trust’s Registration Regularisation Filed Under Incorrect Provision due to Portal Issue Without SCN: ITAT remands Case [Read Order]

When no SCN is issued and the assessee is not informed of the specific deficiency in its application, an outright rejection is legally flawed
ITAT ruling - Trust registration - CIT(E) rejection - taxscan

In a recent ruling, the Income Tax Appellate Tribunal (ITAT), Mumbai Bench, remanded the case of a charitable trust, back to the Commissioner of Income Tax (Exemptions) [CIT(E)] after holding that the rejection of the trust’s registration application, solely on the basis of quoting an incorrect provision due to technical limitations in the online portal,…

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