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ITAT Delhi Overrules CIT(A) order for Dismissal Without Merit Assessment

July 15, 2023 261 Views 0 comment Print

In the case of Agrawal Pathshala Vs ITO, ITAT Delhi nullified CIT(A)’s dismissal due to a lack of substantive review on the grounds. The ITAT noted that dismissal was primarily due to a delay in filing, not a case assessment.

ITAT Orders Re-adjudication for Section 80G and 12A Rejection

July 15, 2023 2169 Views 0 comment Print

ITAT Pune calls for re-examination in the case of Kunashni Foundation Vs CIT after the rejection of applications under Section 80G and 12A of the Income Tax Act. The appellant argued a lack of opportunity to present evidence.

Order passed without considering documents furnished is liable to be remanded back

July 15, 2023 876 Views 0 comment Print

ITAT Mumbai remanded the matter to jurisdictional AO for de novo adjudication since the assessee was not able to furnish the documents at the time of assessment proceedings and the documents furnished before CIT(A) were not considered/ verified.

Interest reimbursement received under Technology Up-gradation Fund Scheme is capital receipt

July 15, 2023 486 Views 0 comment Print

ITAT Delhi held that TUFS (Technology Up-gradation Fund Scheme) was introduced by the Government to provide subsidy on loan taken for technological upgradation by the units in the textile industry and hence interest reimbursement received by the assessee is a capital receipt.

ITAT Chennai Upholds Section 54/54F Capital Gain Deduction despite Delayed Possession

July 15, 2023 981 Views 0 comment Print

A landmark decision by ITAT Chennai reinforces the validity of capital gain deductions under Section 54, even when flat possession is delayed. Explore the key aspects and implications of the Anil Kirthisimhan Wijeyanayake Vs ACIT case.

Re-Application Permissible for Wrongly Submitted 12A(1)(ac) Registration application

July 15, 2023 2529 Views 0 comment Print

The ITAT Delhi ruling in Arya Samaj Safdarjung Enclave Vs CIT sheds light on the reapplication process for 12A(1)(ac) registration erroneously submitted, encouraging a fresh approach to tax registration for non-profits.

ITAT condones delay in appeal filing due to prolonged illness

July 15, 2023 228 Views 0 comment Print

Baskaran, the Karta of the HUF, submitted that his prolonged illness prevented him from managing the day-to-day activities of the business, causing the delay in filing the appeal. Despite this, the CIT(A) dismissed the appeal, stating that the delay wasn’t sufficiently justified.

ITAT Delhi Overturns Assessment Order Passed without Assessee’s Opportunity

July 15, 2023 525 Views 0 comment Print

Explore the case of Satish vs ACIT where ITAT Delhi quashed an assessment order passed without giving the assessee an opportunity to respond, setting a vital legal precedent.

ITAT Allows Deduction for GST Paid Before Due Date of ROI Filing

July 15, 2023 1689 Views 0 comment Print

Delve into the case of Santi Kumar Oswal Vs ACIT where ITAT Kolkata ruled that no disallowance can be made for GST paid before the due date of filing ROI, emphasizing fair application of the Income Tax Act.

Disallowance of Section 54F Deduction for Assessee with Multiple Residential Houses

July 15, 2023 14793 Views 1 comment Print

Gain in-depth insights into the ITAT Kolkata’s landmark ruling on residential property deductions under Section 54F of the Income Tax Act. Learn how ownership of more than one house impacts tax deductions.

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