https://www.taxtmi.com/caselaws?id=403020 The Appellate Tribunal ITAT Pune allowed the appeal against the Ld. CIT (Exemption)'s order for the assessment year 2020-21 under section 10(23C)(vi) of the Income Tax Act. The rejection of the claim under section 10(23C) was based on the assessee's non-appearance, leading to an ex-parte order. Given the impact of the pandemic on the submission of details, the Tribunal emphasized the importance of natural justice principles in tax legislation. The Tribunal granted the assessee another opportunity to provide necessary information, highlighting the need to protect taxpayers' interests and ensure a just adjudication process. en-us Fri, 08 Jan 2021 00:00:00 +0530 Mon, 18 Jan 2021 13:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403020 The Appellate Tribunal ITAT Pune allowed the appeal against the Ld. CIT (Exemption)'s order for the assessment year 2020-21 under section 10(23C)(vi) of the Income Tax Act. The rejection of the claim under section 10(23C) was based on the assessee's non-appearance, leading to an ex-parte order. Given the impact of the pandemic on the submission of details, the Tribunal emphasized the importance of natural justice principles in tax legislation. The Tribunal granted the assessee another opportunity to provide necessary information, highlighting the need to protect taxpayers' interests and ensure a just adjudication process. Case-Laws Income Tax Fri, 08 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403020