https://www.taxtmi.com/caselaws?id=772362 The ITAT Mumbai remanded the case to CIT(A) for fresh adjudication after finding procedural violations in admitting additional evidence without following Rule 46A requirements. The CIT(A) failed to forward evidence to AO for comments and denied the assessee opportunity to explain defects. The tribunal rejected the assessee's claim that no notice under Section 143(2) was issued, finding it based on presumption without evidence. Regarding Section 11 exemption denial due to advances to specified persons violating Section 13(1)(c), the tribunal directed AO to restrict disallowance only to amounts actually diverted to specified persons, not the entire exemption claim. en-us Fri, 09 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772362 The ITAT Mumbai remanded the case to CIT(A) for fresh adjudication after finding procedural violations in admitting additional evidence without following Rule 46A requirements. The CIT(A) failed to forward evidence to AO for comments and denied the assessee opportunity to explain defects. The tribunal rejected the assessee's claim that no notice under Section 143(2) was issued, finding it based on presumption without evidence. Regarding Section 11 exemption denial due to advances to specified persons violating Section 13(1)(c), the tribunal directed AO to restrict disallowance only to amounts actually diverted to specified persons, not the entire exemption claim. Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772362