When Substantial Justice and technical considerations are pitted against each other, Cause of Substantial Justice shall be preferred: ITAT [Read Order]

By Sunayana Dhal - On November 25, 2023 8:45 am - 2 mins read
When Substantial Justice - technical considerations - pitted against each other-Cause of Substantial Justice -ITAT-TAXSCAN

The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) held that when substantial justice and technical considerations are pitted against each other then the cause of substantial justice shall be preferred. The assessee is a Trust and is running an educational Institute. An order has been passed under Section 200A of the Income Tax…

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