ITAT Pune set aside rejection of 12A registration after finding non-compliance was due to staff error; matter remanded to CIT(E) for fresh consideration.
ITAT, Pune, ruled in Manisha Dhananjay Holkar vs. ITO that CIT (Appeals) [CIT(A)] cannot dismiss an appeal solely due to appellant’s non-appearance.
DPIIT’s guidelines define a startup (max 10 yrs, Rs.100 Cr turnover) and outline benefits like a 3-year tax holiday (80-IAC), capital gain exemptions, and self-certification compliance.
ITAT Lucknow ruled that protective tax additions on ₹6.58 crore cash/jewellery in employees’ hands must be deleted after the real owner’s substantive assessment was finalized.
Madras High Court rules GST appeal begins upon communication of order, not mere uploading to the portal, distinguishing served from communicated.
The ITAT ruled the PCIT cannot set aside an assessment u/s 263 for ‘inadequate inquiry’ without conducting an independent investigation to establish prejudice to the Revenue.
Pune ITAT voids 12A registration rejection as CIT(E) denied the trust a virtual hearing, citing a Bombay HC ruling on natural justice violation.
Official board resolution for appointing Company Secretary under Sections 2(24) and 203 of Companies Act, 2013, outlining duties and authorizing a director to file necessary forms.
ITAT Pune remands ESOP tax dispute, citing AO/CIT(A) failure to verify year of acquisition and valuation errors, directing fresh assessment to prevent double taxation.
