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Section 272A(1)(d)4 Section 142(1)3 Section 273B3

EKTALIS GAM PATIDAR DEVELOPMENT FOUNDATION,GANDHINAGAR vs. THE ITO, WARD-1(EXEMPTION), AHMEDABAD

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

ITA 1867/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad31 Dec 2024AY 2017-18

Bench: DR. BRR Kumar (Vice President), Shri T.R. Senthil Kumar (Judicial Member)

Section 115BSection 12ASection 142(1)Section 143(1)Section 148Section 272A(1)(d)Section 273B

Charitable Trust and all the active Trustees are retired Senior Citizens and none of them hold e-mail id. Therefore e-mail id of the Accountant was given to the Department. As the Accountant left the job, he did not inform the Trust regarding the notices issued by the Department. It is thereafter the Trust appointed a new Accountant