2023 (8) TMI 89

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....Notice and Demand Order passed under Section 143(1) of the Income Tax, 1961. Along with the aforesaid notice, the petitioner has also been called upon to pay the disputed tax which is challenged by the petitioner on the ground that the requirements of thirty (30) days notice contemplated proviso to 143(1) has not been complied by the Department which is admitted in the counter explaining the background of the case. 2. The learned counsel for the petitioner submits that the petitioner is an Educational Charitable Trust and was all along availing the benefit of exemption under Section 11 of the Income Tax, 1961 read with Section 12 of the Income Tax Act, 1961. 3. The normal period for filing Returns expired on 31.07.2021 for the Assessment ....

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....mitted that the petitioner will file appropriate application in condoing the delay in filing Form 10-B under Section 12A(1)(b) of the Income Tax Act. 10. It is further submitted that for the period prior to and for the period thereafter, the benefit of Section 11 of the Income Tax Act has been allowed and therefore, on this count also it is a fit case for interfering with the Impugned Order. 11. The learned Senior Standing Counsel for the respondents on the other hand would submit that although there is a procedural irregularity while passing the Impugned Order as no notice contemplated under proviso to Section 143(1) of the Income Tax Act was not issued to the petitioner, the fact remains that the petitioner has not approached the Commis....