https://www.taxtmi.com/caselaws?id=396482 The Tribunal allowed the appeal, remanding the matter to the Assessing Officer for a fresh assessment. The denial of exemption under section 10(24) for interest and rental income was challenged by the Trade Union, citing non-representation as the reason for missing documentary evidence submission. The reassessment proceedings were deemed invalid due to the A.O.'s failure to accept the belated return and denial of exemption without considering evidence. Dismissal of the appeal by the Commissioner of Income Tax (Appeals) due to non-representation was set aside, granting the assessee a chance for a fair hearing. The non-acceptance of TDS credit was not extensively discussed, with the Tribunal allowing the appeal for statistical purposes only. en-us Thu, 04 Jun 2020 00:00:00 +0530 Tue, 07 Jul 2020 12:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396482 The Tribunal allowed the appeal, remanding the matter to the Assessing Officer for a fresh assessment. The denial of exemption under section 10(24) for interest and rental income was challenged by the Trade Union, citing non-representation as the reason for missing documentary evidence submission. The reassessment proceedings were deemed invalid due to the A.O.'s failure to accept the belated return and denial of exemption without considering evidence. Dismissal of the appeal by the Commissioner of Income Tax (Appeals) due to non-representation was set aside, granting the assessee a chance for a fair hearing. The non-acceptance of TDS credit was not extensively discussed, with the Tribunal allowing the appeal for statistical purposes only. Case-Laws Income Tax Thu, 04 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396482