The Income Tax Appellate Tribunal (ITAT) Ahmedabad bench consisting of P.M. Jagtap, Vice-President, and T.R. Senthil Kumar, Judicial Member held that denial of corpus donation without giving the assessee a reasonable opportunity of being heard is unjust. The appellants were represented by S.N. Soparkar, Urvashi Shodhan, and Parin Shah. The respondent side (Revenue) was represented…
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