{"id":62309,"date":"2026-07-18T16:27:23","date_gmt":"2026-07-18T10:57:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rohilkhand-educational-charitable-trust-v-dcit-2025-238-ttj-173-178-taxmann-com-672-lucknowtrib-5\/"},"modified":"2026-07-18T16:27:23","modified_gmt":"2026-07-18T10:57:23","slug":"rohilkhand-educational-charitable-trust-v-dcit-2025-238-ttj-173-178-taxmann-com-672-lucknowtrib-5","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rohilkhand-educational-charitable-trust-v-dcit-2025-238-ttj-173-178-taxmann-com-672-lucknowtrib-5\/","title":{"rendered":"Rohilkhand Educational Charitable Trust v. DCIT (2025) 238 TTJ 173 \/ 178 taxmann.com 672 (Lucknow)(Trib.)"},"content":{"rendered":"<p>\u00a0<\/p>\n<p>The Tribunal held that the omission of the assessee&#8217;s name, PAN, assessment year and relevant statutory provision from the assessment order did not invalidate the assessment where the order bore a valid DIN, was digitally signed by the Assessing Officer, uploaded on the portal and accompanied by a demand notice containing all material particulars. Such procedural defects were curable under section 292B, though computational mistakes in the demand notice could be rectified separately. (AY. 2017-18, 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3): Assessment-Valid DIN-Assessment order without assessee&#8217;s name or PAN-Omission cannot invalidate the assessment-Protected by section 292B [S.11,  156, 292B]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62309","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gcZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62309","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62309"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62309\/revisions"}],"predecessor-version":[{"id":62310,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62309\/revisions\/62310"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}