Kenya Education Network Registered Trustees v Commissioner of Domestic Taxes (Appeal 1459 of 2022) [2023] KETAT 356 (KLR) (9 June 2023) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 356
- Citation
- [2023] KETAT 356 (KLR)
- Decided
- 9 June 2023
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a decision of the Commissioner of Domestic TaxesCoramERIC N. WAFULA, CYNTHIA MAYAKA, ABRAHAM K. KIPROTICH
Holding
The Tribunal dismisses the application and finds it improperly filed.
Facts
The Kenya Education Network Registered Trustees filed objections to a tax assessment decision by the Commissioner of Domestic Taxes. The trustees claimed the delay in filing their objections was due to an error in the iTax system.
Issues
- Whether the delay in filing objections is due to a system error or a procedural violation.
- Whether the appeal is time-barred and improperly filed.
Reasoning
The Tribunal found that the appeal was not time-barred and that the application was improperly filed, thus dismissing it.
Outcome
Appeal dismissed
Orders
- Application dismissed
- No orders as to costs
Authorities cited
Legislation (1)
- Tax Procedures Act, No. 29 of 2015
Experimental AI summary generated by a language model, not a lawyer. It may contain errors or omissions and must not be relied on for legal decisions — the full judgment below is the authoritative source.
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