https://www.taxtmi.com/caselaws?id=775101 The ITAT Ahmedabad allowed the assessee's appeal due to procedural non-compliance by the tax authorities. The CPC made adjustments under section 143(1)(a) by disallowing exemption exceeding Rs. 3 lakhs under section 10(10AA)(ii) based on an invalid CBDT Gazette Notification. However, the authorities failed to provide mandatory intimation to the assessee before making these adjustments, as required under the first proviso to section 143(1)(a). The ITAT held that adjustments cannot be made without prior written or electronic intimation to the assessee. The authorities directly communicated the adjustment by reducing the claimed refund, violating prescribed procedures. The appeal was allowed solely on grounds of procedural lapse in failing to intimate the assessee of proposed adjustments. en-us Thu, 17 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775101 The ITAT Ahmedabad allowed the assessee's appeal due to procedural non-compliance by the tax authorities. The CPC made adjustments under section 143(1)(a) by disallowing exemption exceeding Rs. 3 lakhs under section 10(10AA)(ii) based on an invalid CBDT Gazette Notification. However, the authorities failed to provide mandatory intimation to the assessee before making these adjustments, as required under the first proviso to section 143(1)(a). The ITAT held that adjustments cannot be made without prior written or electronic intimation to the assessee. The authorities directly communicated the adjustment by reducing the claimed refund, violating prescribed procedures. The appeal was allowed solely on grounds of procedural lapse in failing to intimate the assessee of proposed adjustments. Case-Laws Income Tax Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775101