Munjal BCU Centre of Innovation and Entrepreneurship v. CIT (Exemptions)

463 ITR 560High Court2024#1515 most cited

What is Munjal BCU Centre of Innovation and Entrepreneurship v. CIT (Exemptions) authority for?

Service of notice through the ITBA portal is not a valid method of service under section 282(1) of the Income-tax Act, 1961, and Rule 127(1) of the Income-tax Rules, 1962. Consequently, matters where notice was deemed invalidly served via ITBA portal are remanded to the Assessing Officer for a de novo disposal to uphold principles of natural justice.

75

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

Munjal BCU Centre of Innovation and Entrepreneurship · section 282(1) · Rule 127(1) · service of notice · ITBA portal · invalid notice service · ex-parte assessment · de novo assessment · natural justice · reassessment · section 144 · section 148

Also reported as

160 Taxmann.com 629

Sections most often in play

Section 1961Section 282(1)Section 144Section 148Section 142(1)Section 147Section 250Section 127(1)

Issues it is cited on

section 282(1)section 282short deduction of tdssection 12a(1)(ac)section 12a(1)(ac)(iii)section 12a(1)service of noticesection 249(2)section 200a(1)section 12ab(1)(b)(i)section 249(3)section 28

Judgments citing Munjal BCU Centre of Innovation and Entrepreneurship v. CIT (Exemptions)

Manjit Kaur Memorial Premier Institute of Education, Gurugram vs. CIT Exemptions, Chandigarh

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1662/DEL/2024[2022-2023]Status: HeardITAT Delhi12 Aug 2024AY 2022-2023

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singh[Assessment Year: 2022-23]

Section 11Section 12ASection 282(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2022-23] Manjit Kaur Memorial Premier CIT Exemptions, Institute of Education, Chandigarh 836, Sector 14, Gurgaon, Vs Haryana-122001 PAN-AAAAM7411J Assessee Revenue Assessee by Sh. Pradeep Dang, CA Revenue by Sh. Koushlender Tiwari, CIT-DR Date of Hearing 12.08.2024 Date of Pronouncement 12.08.2024 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of Ld. CIT(Exemption), Chandigarh, dated 16.03.202…

D A Satav Alis Karbhari Anna Charitable Foudation, Pune vs. Chif Commissioner of Incom Tax CIT Exemption Pune, Pune

In the result, the filed by the appellant trust is partly allowed for statistical purposes

ITA 243/PUN/2024[-]Status: DisposedITAT Pune30 Jul 2024

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.243/Pun/2024

For Respondent: Shri Keyur Patel, CIT-DR
Section 12ASection 12A(1)(ac)Section 282(1)

…were not served upon the appellant trust. To fortify our view, we would like to make a reference to a decision rendered by the Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship Vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon’ble High Court after making reference to provisions of 282(1) held that service of notice through ITBA portal is not valid service and remanded the matter to AO for denovo disposal of case. The relevant paragraphs of the judgment are reproduced below : “7. We are afraid that we cannot subscribe to the submissions as advan…

Shree Vyaghreshwar Kulswami Pariwar, Pune vs. The CIT (Exemption) Pune, Pune

In the result, the appeal filed by the assessee is partly allowed

ITA 896/PUN/2024[NA]Status: DisposedITAT Pune29 Jul 2024

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 80GSection 80G(5)

…otices were not served upon the appellant. To fortify our view, we would like to make a reference to a decision rendered by the Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship Vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon’ble High Court after making reference to provisions of 282(1) held that service of notice through ITBA portal is not valid service and remanded the matter to AO for denovo disposal of case. The relevant paragraphs of the judgment are reproduced below : “7. We are afraid that we cannot subscribe to the submissions as advan…

Thraahi Foundation, Thane vs. Commissioner of Income Tax (Exemption), Pune

In the result, ITA No.1421/PUN/2023 filed by the appellant trust is partly allowed for statistical purposes

ITA 1422/PUN/2023[2024-25]Status: DisposedITAT Pune29 Jul 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.1421 & 1422/Pun/2023

For Respondent: Shri Keyur Patel, CIT-DR
Section 12ASection 12A(1)(ac)Section 282(1)

…were not served upon the appellant trust. To fortify our view, we would like to make a reference to a decision rendered by the Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship Vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon’ble High Court after making reference to provisions of 282(1) held that service of notice through ITBA portal is not valid service and remanded the matter to AO for denovo disposal of case. The relevant paragraphs of the judgment are reproduced below : “7. We are afraid that we cannot subscribe to the submissions as advan…

Thraahi Foundation, Thane vs. Commissioner of Income Tax, Pune

In the result, ITA No.1421/PUN/2023 filed by the appellant trust is partly allowed for statistical purposes

ITA 1421/PUN/2023[2023-24]Status: DisposedITAT Pune29 Jul 2024AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.1421 & 1422/Pun/2023

For Respondent: Shri Keyur Patel, CIT-DR
Section 12ASection 12A(1)(ac)Section 282(1)

…were not served upon the appellant trust. To fortify our view, we would like to make a reference to a decision rendered by the Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship Vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon’ble High Court after making reference to provisions of 282(1) held that service of notice through ITBA portal is not valid service and remanded the matter to AO for denovo disposal of case. The relevant paragraphs of the judgment are reproduced below : “7. We are afraid that we cannot subscribe to the submissions as advan…

Shree Gopal Krushna Mandir Trust, Bhiwandi vs. CIT Exemption, Pune

In the result, ITA No.851/PUN/2024 filed by the appellant trust is partly allowed for statistical purposes whereas the ITA No

ITA 852/PUN/2024[2022-2023]Status: HeardITAT Pune24 Jul 2024AY 2022-2023

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.851 & 852/Pun/2024 Shree Gopal Krushna Mandir Trust, Vs. Cit Exemption, Brahman Ali, Taluka Bhiwandi, Pune Dist. Thane – 421302 Maharashtra Pan : Aafts0368A Appellant Respondent

For Appellant: NoneFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)Section 282(1)

…were not served upon the appellant trust. To fortify our view, we would like to make a reference to a decision rendered by the Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship Vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon’ble High Court after making reference to provisions of 282(1) held that service of notice through ITBA portal is not valid service and remanded the matter to AO for denovo disposal of case. The relevant paragraphs of the judgment are reproduced below : “7. We are afraid that we cannot subscribe to the submissions as advan…

Shree Gopal Krushna Mandir Trust, Bhiwandi vs. CIT Exemption Pune, Pune

In the result, ITA No.851/PUN/2024 filed by the appellant trust is partly allowed for statistical purposes whereas the ITA No

ITA 851/PUN/2024[2022-23]Status: HeardITAT Pune24 Jul 2024AY 2022-23

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.851 & 852/Pun/2024 Shree Gopal Krushna Mandir Trust, Vs. Cit Exemption, Brahman Ali, Taluka Bhiwandi, Pune Dist. Thane – 421302 Maharashtra Pan : Aafts0368A Appellant Respondent

For Appellant: NoneFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)Section 282(1)

…were not served upon the appellant trust. To fortify our view, we would like to make a reference to a decision rendered by the Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship Vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon’ble High Court after making reference to provisions of 282(1) held that service of notice through ITBA portal is not valid service and remanded the matter to AO for denovo disposal of case. The relevant paragraphs of the judgment are reproduced below : “7. We are afraid that we cannot subscribe to the submissions as advan…

Mr. Yogesh Kulthe, Airoli, Navi Mumbai vs. Income Tax Officer, Ward-2, Panvel, Dist. Raigad

In the result, the appeal filed by the assessee is partly allowed

ITA 940/PUN/2024[2010-11]Status: DisposedITAT Pune23 Jul 2024AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.940/Pun/2024 "नधा"रण वष" / Assessment Year : 2010-11

For Respondent: Shri Manoj Kumar Tripathi
Section 139(1)Section 144Section 148Section 282(1)

…otices were not served upon the appellant. To fortify our view, we would like to make a reference to a decision rendered by the Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship Vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon’ble High Court after making reference to provisions of 282(1) held that service of notice through ITBA portal is not valid service and remanded the matter to AO for denovo disposal of case. The relevant paragraphs of the judgment are reproduced below : “7. We are afraid that we cannot subscribe to the submissions as advanc…

Yash Daga, Jaipur vs. PCIT-I, Jaipur

In the result, the appeal filed by the assessee is allowed

ITA 686/JPR/2023[2018-2019]Status: DisposedITAT Jaipur05 Jul 2024AY 2018-2019

Bench: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER SH. NARENDRA KUMAR (Judicial Member)

Section 144BSection 263Section 282Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES, "B" JAIPUR BEFORE DR. MITHA LAL MEENA, ACCOUNTANT MEMBER SH. NARENDRA KUMAR, JUDICIAL MEMBER Ι.Τ.Α. Νο. 686/JP/2023 Assessment Year: 2018-19 YESH DAGA Vs. PCIT-I, Jaipur 1370, Tarachand Naib Ka Rasta Johari Bazar, Jaipur [PAN: BQQPD7372F] (Appellant) (Respondent) Appellant by Sh. Sidarth Ranka, Adv. & Sh. Sarwan Kr. Gupta, Adv. Respondent by Sh. Anil Daka. CIT Date of Hearing 21.05.2024 Date of pronouncement 05.07.2024 ORDER Per Dr. Mitha Lal Meena, AM: The captioned appeal is filed by the assessee against the order of the Principal Commissioner of Income Tax (…

Shrimant Japv Senadhurandhar Religious and Cha Trust, Ahmednagar vs. CIT (Exemption), Pune

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 550/PUN/2024[2023-24]Status: DisposedITAT Pune02 Jul 2024AY 2023-24

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.550/Pun/2024 Shrimant Japv Senadhurandhar Vs. The Cit (Exemption), Religious & Cha Trust, Pune At Post Supa, Near Datta Mandir Parner, Ahmednagar – 414 301 Maharashtra Pan : Aakts7133G Appellant Respondent

For Appellant: Smt. Nisha Lahoti and Shri Vijay BansalFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)Section 282(1)

…were not served upon the appellant trust. To fortify our view, we would like to make a reference to a decision rendered by the Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship Vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon’ble High Court after making reference to provisions of 282(1) held that service of notice through ITBA portal is not valid service and remanded the matter to AO for denovo disposal of case. The relevant paragraphs of the judgment are reproduced below : “7. We are afraid that we cannot subscribe to the submissions as advan…

Eden Education and Research Institute, Aurangabad vs. CIT, Examption, Pune

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 614/PUN/2024[-]Status: DisposedITAT Pune25 Jun 2024

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.614/Pun/2024 Eden Education & Research Vs. The Cit (Exemption), Institute Aurangabad, Pune Rahim Nagar, Beed By Pass Road Bazar, Satara – 431 001 Aurangabad, Maharashtra Pan : Aaate7724P Appellant Respondent

For Appellant: NoneFor Respondent: Shri Keyur Patel, CIT-DR
Section 12ASection 12A(1)(ac)Section 282(1)

…were not served upon the appellant trust. To fortify our view, we would like to make a reference to a decision rendered by the Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship Vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon’ble High Court after making reference to provisions of 282(1) held that service of notice through ITBA portal is not valid service and remanded the matter to AO for denovo disposal of case. The relevant paragraphs of the judgment are reproduced below : 3 “7. We are afraid that we cannot subscribe to the submissions as adv…

Jaymitra Suna, Sambalpur vs. Income Tax Officer Ward-1, Panvel

In the result, the appeal filed by the assessee stands partly allowed for statistical purpose

ITA 820/PUN/2024[2014-15]Status: DisposedITAT Pune11 Jun 2024AY 2014-15

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.820/Pun/2024 "नधा"रण वष" / Assessment Year : 2014-15

For Appellant: Shri Dinesh NairFor Respondent: Shri Abdesh Kumar Jha
Section 12A(1)(ac)Section 139(1)Section 144Section 147Section 148Section 282(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.820/PUN/2024 "नधा"रण वष" / Assessment Year : 2014-15 Jayamitra Suna, Vs. ITO, Ward-1, Modipara, Khetrajpur, Panvel Daldalipara, Sambalpur, Odisha – 768002 PAN : AEIPC1149G Appellant Respondent Assessee by : Shri Dinesh Nair Revenue by : Shri Abdesh Kumar Jha Date of hearing : 11.06.2024 Date of pronouncement : 11.06.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of National Faceless Appeal Centre (NFAC), Delhi dated 0…

York Transport Equipment (India) Private Limited, Pune vs. Income-Tax Officer, Ward 10(1), Pune

In the result, the appeal filed by the assessee stands partly allowed for statistical purpose

ITA 125/PUN/2024[AY 2015-16]Status: DisposedITAT Pune29 May 2024

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.125/Pun/2024 "नधा"रण वष" Assessment Year : 2015-16

For Appellant: Shri Dhruvil MishraFor Respondent: Shri Kailash Mangal
Section 12A(1)(ac)Section 143(3)Section 282(1)Section 92C

…ces were not served upon the appellant company. To fortify our view, we would like to make a reference to a decision of the Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship Vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon’ble High Court after making reference to provisions of 3 282(1) held that service of notice through ITBA portal is not valid service and remanded the matter to AO for denovo disposal of case. The relevant paragraphs of the judgment are reproduced below : “7. We are afraid that we cannot subscribe to the submissions as a…

Ramnarh Dilip Gadade, Pune vs. ITO, Ward-9(5), Pune

In the result, the appeal filed by the assessee is partly allowed

ITA 628/PUN/2024[2012-13]Status: DisposedITAT Pune27 May 2024AY 2012-13

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.628/Pun/2024 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Shri Kishor B. Phadke
Section 139(1)Section 142(1)Section 144Section 148Section 282(1)

…crystal clear that the notices were not served 4 upon the appellant. I would like to make a reference to a decision of the Hon’ble Punjab & Haryana High Court in the case of Munjal BCU Centre of Innovation and Entrepreneurship Vs. CIT (Exemptions) (2024) 463 ITR 560 (P&H), wherein the Hon’ble High Court after making reference to provision of 282(1) held that service of notice through ITBA portal is not valid service and remanded the matter to AO for denovo disposal of case. The relevant paragraphs of the judgment are reproduced below : “7. We are afraid that we cannot subscribe to the submissions as advan…

Yuva Jagriti Evam Jan Kalyan Mission Trust, Bhiwani vs. CIT (Exemption), Chandigarh

In the result, the appeal is allowed for statistical purpose

ITA 3316/DEL/2023[2021-22]Status: DisposedITAT Delhi01 Apr 2024AY 2021-22

Bench: Shri Saktijit Dey & Shri N.K. Billaiyaassessment Year 2021-22 Yuva Jagriti Evam Jan Cit(Exemption) Kalyan Mission Trust, Shri Chandigarh Hanuman Jodi Dham, Vs. Hanuman Dhani, Bhiwani, Haryana -127021 Pan No.Aaaty5261B (Appellant) (Respondent)

For Appellant: Sh. Nikhil Goyal, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 12A(1)(ac)Section 282Section 282(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER Assessment Year 2021-22 Yuva Jagriti Evam Jan CIT(Exemption) Kalyan Mission Trust, Shri Chandigarh Hanuman Jodi Dham, Vs. Hanuman Dhani, Bhiwani, Haryana -127021 PAN No.AAATY5261B (Appellant) (Respondent) Assessee by : Sh. Nikhil Goyal, Advocate Department by : Ms. Sapna Bhatia, CIT DR : 01-04-2024 Date of hearing Date of pronouncement : 01-04-2024 O R D E R PER N.K BILLAIYA, AM : This appeal by the assessee is preferred against the order dated 08.05.2023 by CIT (E)…