INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR
In the result, the appeal of the Revenue is dismissed
ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17
Section 11Section 12ASection 143(3)
trust vis a vis subject\ndonations made to recipient \"registered\" charitable organizations.\n9. ON DEMURRER TOTAL LACK OF SCN INVALIDAT THE IMPUGNED\nASST: As evident from cursory look to impugned asst order dated 30.12.2018\npassed u/s 143(3) merely after notice u/s 142 11.10.2018 & 15.12.2018\nimpugned Asstt. is framed without any SCN (show cause notice) much less valid\nSCN being
