ITAT Delhi allows Antar Foundation fresh opportunity for Section 12A registration after notices were not communicated to top management.
ITAT Cochin remands Kangazha Service Co-op. Bank’s tax appeal to CIT(A), citing a lack of merit-based adjudication and a need for a new hearing.
ITAT Ahmedabad denies 80G exemption to an educational trust, citing its failure to justify donations made to other trusts.
Calcutta High Court rejects writ petition challenging a Section 148A(d) reassessment order, citing alternative remedy and upholding limitation period.
ITAT Pune rules cooperative societies can claim S.80P deduction via ITR filed under S.142(1), setting aside denial over delayed e-verification.
ITAT Cochin dismisses Saida Trading Co. appeal, citing 1,233-day delay. Inability to contact signatory not “reasonable cause.” Judicial precedents on condonation of delay cited.
ITAT Nagpur condones a 607-day delay in Astavinayak Gramin Bigar Sheti’s appeal, ruling that an assessment order on a surrendered PAN constituted justifiable cause.
ITAT Kolkata upholds deletion of capital gains addition under Section 50C and disallowance under Section 14A for Tirupati Niryat Pvt. Ltd.
The Gauhati High Court has permitted the revival of a cancelled GST registration for Abdur Rofique, provided he files all pending returns and pays all outstanding dues, including interest and late fees.
The Orissa High Court has quashed a GST demand for the 2017-18 financial year, citing retrospective amendments to Section 50 of the CGST Act and prior judicial precedent.
