The ITAT Ahmedabad has remanded a case involving the Narayan Cultural Mission, which was denied Section 80G approval due to alleged excessive religious expenditure.
The Kerala High Court ruled that taxpayers must first challenge the validity of a reassessment notice lacking a Document Identification Number (DIN) with the Assessing Officer.
Kerala High Court has dismissed Vimala Hospital’s appeal, ruling that an error in a tax return cannot be corrected through a rectification plea if a revised return was not filed within the statutory timeframe. The court upheld the lower authorities’ decision, stating that the hospital’s voluntary declaration of anonymous donations in its return was binding.
High Court ruled that Section 281B provisional attachment lapses after six months unless extended, directing village officers to restore assessee’s property rights.
The Kerala High Court has granted a hotel a new chance to appeal its tax case, despite a 588-day delay. The court ruled that dismissal on a technicality was unjust when the original tax order may have violated natural justice, ordering the hotel to pay a ₹3 lakh cost for its negligence.
The Income Tax Appellate Tribunal (ITAT) Ahmedabad has dismissed a Revenue appeal, affirming that a real estate developer was correctly allowed to claim a project loss.
The Tribunal ruled that the addition, based on uncorroborated loose papers and rough jottings, was invalid. The decision followed a similar ruling in a co-partner’s case, establishing that such evidence without independent verification cannot be the sole basis for taxation.
The ITAT Delhi has set aside the reassessment of Avon Containers, ruling the Income Tax Department’s notice void.
The court found that the CIT(E) had failed to adequately examine whether the trust’s religious activities were within the 5% limit allowed under Section 80G(5B) and had also not provided the trust with a proper opportunity to be heard.
The ITAT Nagpur has set aside a penalty of ₹11.8 lakh imposed on Kirtikumar Haribhai Patel, ruling that the penalty, being consequential to the assessment order, cannot survive once the original assessment is restored for fresh adjudication.
