The Court held that once the State Authority initiated proceedings first, the Central Authority could not launch parallel adjudicatory action on the same subject matter. It directed compliance with summons but required coordination to prevent duplicate proceedings.
The High Court held that service of income tax notices on an email ID from a previous return was valid, dismissing the writ petition and directing the assessee to pursue statutory appeal remedies.
The Tribunal held that building construction for future educational use qualifies as charitable activity. The rejection of 80G approval solely due to absence of active operations was ruled unjustified.
The Tribunal held that a charitable trust’s 80G application rejected for late filing must be reconsidered after the trust seeks condonation under Section 119(2)(b). Procedural delay should not defeat substantive rights.
The Tribunal held that a Section 148 notice issued after three years was invalid because the escaped income was below ₹50 lakh, making the reopening beyond limitation.
The issue was denial of charitable exemption due to alleged non-filing of Form 10B. The ITAT held that the audit report was filed on time and wrongly ignored by CPC. Substantive exemption under Section 11 was therefore restored.
The ITAT Pune remanded a charitable trust’s 12A and 80G applications for fresh consideration after noting procedural lapses and granting the trust another opportunity to respond to notices.
Though earlier dismissed for non-prosecution, the Tribunal evaluated the substantive grounds relating to bonus disallowance and income inclusion, granting partial relief.
The Tribunal sent the matter back to the Assessing Officer after finding that important objections on land classification and cost of acquisition were not verified. A fresh decision must be made after proper examination.
The Court held that Section 148 notices issued after 1 April 2021 under TOLA for AY 2015-16 were invalid since the statutory completion period had expired and Section 148A procedure was not followed.
