ITAT Pune remands Snehbandh Foundation’s 12AB/80G registration denial, citing lack of proper hearing on trustee loans and directing reconsideration in light of judicial precedent.
Madras High Court orders DCIT to release pending Rs. 92 lakh income tax refund with interest to Jan De Nul Dredging India Private Limited for Assessment Year 2011-12.
ITAT Hyderabad rules that a charitable society’s name change with a new PAN requires fresh Section 12A registration for tax exemption. Net surplus, not gross receipts, to be taxed if exemption denied.
The Kerala High Court has ruled that Input Tax Credit cannot be denied merely for availing it under a wrong head in the Electronic Credit Ledger, treating it as a unified fund.
ITAT Delhi held that the seat of Tribunal and/or jurisdiction of concerned Hon’ble High Court would depend upon where seat of the Assessing Officer who has passed the assessment order. Thus, ITAT Delhi Bench do not have territorial jurisdiction as assessment order are based by AO in Lucknow.
Delhi ITAT sets aside ₹42.94 lakh tax additions, ruling Section 153C incorrectly applied. Seized documents must “pertain” not “belong,” and Section 292C presumption doesn’t extend to third parties.
Karnataka High Court upholds quashing of reassessment order against Hewlett Packard Financial Services, citing non-disposal of assessee’s objections as a mandatory procedural breach.
Madras High Court quashes an income tax order against a gas distributor, citing unserved notices due to an email change, remanding the case for fresh consideration.
Ahmedabad ITAT grants Gramya Vikas Pratishthan Koba another opportunity for 12A registration, citing natural justice after procedural lapses in online filing.
Calcutta High Court remands ITC denial for late GSTR-3B, directing reconsideration under Section 16(5) of the GST Act for Diamond Timber Industries.
