https://www.taxtmi.com/caselaws?id=755617 The ITAT Raipur held that the assessee trust could not challenge the assessing officer's jurisdiction as it failed to object within the stipulated 30-day period under Section 124(3). Regarding additions under Section 68, the tribunal found that complete donor details with addresses and telephone numbers were available, indicating the contributions were not unexplained cash credits. However, since these documents were presented as additional evidence for the first time, the matter was restored to the AO for verification of the summary receipts and donor authenticity. The tribunal upheld the CIT(A)'s view that the Section 143(2) notice issued before Section 143(1) intimation was valid. en-us Thu, 11 Jul 2024 00:00:00 +0530 Mon, 15 Jul 2024 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755617 The ITAT Raipur held that the assessee trust could not challenge the assessing officer's jurisdiction as it failed to object within the stipulated 30-day period under Section 124(3). Regarding additions under Section 68, the tribunal found that complete donor details with addresses and telephone numbers were available, indicating the contributions were not unexplained cash credits. However, since these documents were presented as additional evidence for the first time, the matter was restored to the AO for verification of the summary receipts and donor authenticity. The tribunal upheld the CIT(A)'s view that the Section 143(2) notice issued before Section 143(1) intimation was valid. Case-Laws Income Tax Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755617