https://www.taxtmi.com/caselaws?id=768871 ITAT Amritsar set aside CIT(E)'s rejection of Form 10AD application for section 80G(5)(iii) approval due to procedural violations. The court found that notices were improperly served only through departmental portal without email or post service, violating section 282 requirements. Additionally, the final compliance notice allowed only seven days instead of the standard fifteen days. Following precedent from Munjal BCU Centre case, portal-only service was deemed invalid. The matter was remanded to CIT(E) for fresh consideration on merits, with directions for the assessee to fully cooperate. Appeal allowed for statistical purposes. en-us Thu, 13 Mar 2025 00:00:00 +0530 Tue, 15 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768871 ITAT Amritsar set aside CIT(E)'s rejection of Form 10AD application for section 80G(5)(iii) approval due to procedural violations. The court found that notices were improperly served only through departmental portal without email or post service, violating section 282 requirements. Additionally, the final compliance notice allowed only seven days instead of the standard fifteen days. Following precedent from Munjal BCU Centre case, portal-only service was deemed invalid. The matter was remanded to CIT(E) for fresh consideration on merits, with directions for the assessee to fully cooperate. Appeal allowed for statistical purposes. Case-Laws Income Tax Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768871