ITAT Nagpur set aside CIT(E) order, ruling that non-submission of provisional registration copy is not a valid ground to reject Section 12AB regular registration application if prior registration exists.
Calcutta High Court dismisses writ against ex parte service tax order, noting petitioner’s non-appearance and availability of an alternate remedy despite COVID-19 period.
Uttarakhand High Court permits revocation of GST registration cancellation for non-filing of returns, aligning with prior identical rulings and setting conditions for compliance.
ITAT Mumbai rules reassessment initiated after 4 years on facts already available during original assessment is invalid, quashing the order for HMG Engineering Pvt. Ltd.
ITAT Mumbai condones a 937-day appeal delay for Hydroair Tectonics PCD Ltd, citing elderly directors’ health and pandemic challenges, citing Supreme Court precedent.
ITAT Delhi confirms deletion of ₹3.07 Cr income tax addition for Tarun International Ltd., citing sufficient documentary evidence for share capital genuineness.
Bombay High Court quashes GST registration cancellation, ruling a vague show cause notice merely quoting a section is a breach of natural justice and cannot sustain the action.
ITAT Bangalore directs fresh adjudication for trust registration denial, ruling it cannot be rejected merely for non-submission of documents, especially if notice receipt is disputed.
ITAT Ahmedabad rules interest received under Section 244A on income tax refunds is taxable and rejects rectification plea, distinguishing it from interest on government grants.
ITAT Delhi dismisses revenue’s appeal, confirming deletion of Rs. 11.05 crore disallowance for IndiGo as initial Section 143(1) order merged with final Section 143(3) assessment.
