https://www.taxtmi.com/caselaws?id=769543 The Gujarat HC ruled in favor of the petitioner challenging denial of tax exemption under sections 11 and 12. The court found that the revenue department violated principles of natural justice by passing final assessment without considering the petitioner's adjournment request due to software synchronization issues between hearing modules and case history records. The court quashed penalty orders and demand notices dated 21.12.2021 as they were passed despite existing stay orders from 06.04.2021. The HC issued systemic directions requiring CIT (Judicial) to be made mandatory party in all future income tax proceedings to ensure proper implementation of court orders and prevent administrative lapses. en-us Tue, 15 Apr 2025 00:00:00 +0530 Tue, 10 Mar 2026 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769543 The Gujarat HC ruled in favor of the petitioner challenging denial of tax exemption under sections 11 and 12. The court found that the revenue department violated principles of natural justice by passing final assessment without considering the petitioner's adjournment request due to software synchronization issues between hearing modules and case history records. The court quashed penalty orders and demand notices dated 21.12.2021 as they were passed despite existing stay orders from 06.04.2021. The HC issued systemic directions requiring CIT (Judicial) to be made mandatory party in all future income tax proceedings to ensure proper implementation of court orders and prevent administrative lapses. Case-Laws Income Tax Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769543