ITAT Ahmedabad held that the Assessee Trust being purely a religious activities of particular Community is not entitled for registration as a specified violation under Explanation [d] of Section 12AB(4) of the Income Tax Act.
Chhattisgarh HC upholds ITAT decision, grants Section 12AA registration to society promoting technology incubators and start-ups under charitable purpose.
ITAT Agra held that matter of levying penalty u/s. 271(1)(c) of the Income Tax Act restored back to file of AO since Tribunal restored matter of addition towards unexplained cash deposit for quantification.
Allahabad HC quashes GST registration cancellation order, citing violation of natural justice due to differing grounds in show-cause notice and final order.
ITAT Patna’s decision in Dharmendra Kumar vs. ITO regarding ₹1.10 crore treated as unexplained income. Appeal dismissed due to non-compliance.
Supreme Court rules that company employees cannot be held liable for GST fraud penalties under Sections 122(1-A) & 137. Case against Maersk employee dismissed.
