2023 (9) TMI 539

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..... he ld.CIT(E), either through physical mode or through e-mail etc and notice of date of hearing was allegedly uploaded on Income Tax Portal and the assessee was not aware of uploading - HELD THAT:- Merely uploading of information about the date of hearing on the Income Tax Portal is not an effective service of notice as per the provisions of Section 282 of the Income Tax Act. The impugned order .....

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..... by the ld. Commissioner of Income Tax (Exemptions), Chandigarh [hereinafter referred to as ld.CIT(E) ] dated 01.12.2022 pertaining to 2022-23 assessment year. 2. The assessee in this appeal has contested the action of the ld.CIT(E) in rejecting the application of the assessee for registration u/s 12AB of the Income Tax Act, 1961 (in short the Act ). 3. At the outset, the ld. Counsel for th .....

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..... the date of hearing on the Income Tax Portal is not an effective service of notice as per the provisions of Section 282 of the Income Tax Act. The impugned order of the ld.CIT(E) is, therefore, not sustainable in the eyes of law. The same is hereby set aside with a direction to the ld.CIT(E) to decide the appeal of the assessee afresh after giving proper and adequate opportunity to the assessee to .....

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