The ITAT held that serving notice on income tax portal is not an effective service.
The assessee in this appeal has contested the action of the CIT(E) in rejecting the application of the assessee for registration u/s 12AB of the Income Tax Act, 1961.
At the outset, the assessee has invited our attention to the impugned order of the CIT(E) to submit that the same is an ex-parte order. He has submitted that the CIT(E) has summarily rejected the application of the assessee without giving any opportunity of hearing to the assessee to present its case. He has submitted that no notice of date of hearing was served by the CIT(E), either through physical mode or through e-mail etc. That the notice of date of hearing was allegedly uploaded on Income Tax Portal and the assessee was not aware of uploading of any such notice regarding date of hearing. That no service of notice was ever affected on the assessee.
The tribunal stated that merely uploading 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.
Case Title: Sant Kabir Mahasabha V/s CIT