ITAT Bangalore rules that CIT(E) cannot deny 12AA and 80G registration based on the amount of money spent. The focus should be on the genuineness of the activities and objects.
ITAT Chennai rules that an addition under Section 69 must be based on corroborated evidence, not just third-party documents or a retracted statement.
ITAT Delhi quashes a bogus purchase addition, ruling that an entire purchase amount cannot be disallowed when corresponding sales have been accepted.
ITAT Mumbai sends back a tax case for fresh hearing, ruling that the assessee must be provided with the reasons for reopening the assessment before a final order is passed.
ITAT Bangalore sets aside a CIT(A) ex-parte dismissal, giving an assessee one more chance to present documents and a case for their disallowed expenses.
ITAT Bangalore rules that a CIT(A) cannot dismiss an appeal ex-parte for non-compliance. The court sets aside the order, instructing the CIT(A) to re-hear the case on its merits.
Read the full ITAT Indore order on an assessee’s appeal dismissed for a 3-year delay. The court examined reasons for the late filing and rejected the plea for condonation.
The ITAT Ranchi has ruled that an Assessing Officer cannot reopen an assessment based on “reason to suspect,” distinguishing it from “reason to believe.”
The ITAT Chandigarh ruled that a penalty notice without a specific charge is invalid, leading to the deletion of a penalty under Section 271AAB.
The ITAT Chandigarh deleted additions under Section 153A, ruling that an assessment cannot be reopened without incriminating material found during a search.
