https://www.taxtmi.com/caselaws?id=755061 The ITAT Ahmedabad allowed the assessee's appeal for statistical purposes in a case involving denial of deduction under section 80P. Despite the assessee's procedural lapses in filing the return and failure to appeal against the CPC intimation under section 143(1), the tribunal emphasized that departmental authorities are obligated to assess correct income and collect legitimate taxes. The tribunal referenced Article 265 of the Constitution and CBDT circular, stating that justice cannot be denied on mere technicalities. The matter was remanded to CIT(A) for reconsideration of the assessee's claims and evidence on both factual and legal merits. en-us Wed, 03 Jul 2024 00:00:00 +0530 Thu, 04 Jul 2024 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755061 The ITAT Ahmedabad allowed the assessee's appeal for statistical purposes in a case involving denial of deduction under section 80P. Despite the assessee's procedural lapses in filing the return and failure to appeal against the CPC intimation under section 143(1), the tribunal emphasized that departmental authorities are obligated to assess correct income and collect legitimate taxes. The tribunal referenced Article 265 of the Constitution and CBDT circular, stating that justice cannot be denied on mere technicalities. The matter was remanded to CIT(A) for reconsideration of the assessee's claims and evidence on both factual and legal merits. Case-Laws Income Tax Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755061