Section 12A(1)(ac)(iii)

Section 12A(1)(ac)(iii) — the law in short

What the courts have decided on section 12A(1)(ac)(iii), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• Munjal BCU Centre of Innovation and Entrepreneurship v Commissioner of Income Tax (Exemptions) High CourtHelps taxpayer
  The department only uploaded the show cause notice on the e-filing portal and never emailed it to me, then passed an order when I did not reply. Is that valid service?
  No. The Punjab and Haryana High Court held that merely placing a notice on the department's e-portal is not service. Section 282(1) and rule 127 prescribe the ways a communication may be delivered or transmitted, and for electronic delivery rule 127(2)(b) requires it to go to one of the specified email addresses. Nothing in those provisions allows communication to be presumed from an upload. An individual or company is not expected to keep the department's portal open at all times. The order cancelling registration under section 12A(1)(ac)(iii) was quashed and a fresh hearing directed.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.