The issue was denial of regular 80G approval due to an inadvertent filing under an incorrect clause. The Tribunal held that a procedural mistake should not bar substantive adjudication.
The issue was whether total purchases could be treated as unexplained expenditure under section 69C. The Tribunal held that only the profit element is taxable in a small retail trading business.
he revision targeted 80G deduction and interest under TDS/TCS provisions. The Tribunal found that the Assessing Officer had examined both issues and no prejudice was shown.
The assessee challenged a large section 14A disallowance on procedural and factual grounds. The Tribunal upheld satisfaction but ordered recomputation after excluding mutual fund investments.
Holding that there was no real delay, the Tribunal directed grant of section 80G approval. The decision stresses practical and reasonable interpretation of filing timelines.
An addition based on a third-party statement was challenged for denial of cross-examination. The Tribunal held that natural justice must be followed and directed a fresh hearing.
The issue was whether reassessment beyond three years was valid without approval from the correct authority. ITAT held the notice void as sanction was taken from the wrong officer, reaffirming strict compliance with Section 151.
Denial of the 15% rate through summary processing was held invalid. Eligibility under section 115BAB requires examination and hearing, not mechanical CPC adjustments.
The issue was whether reopening is valid when the information relied upon is not shared. The Tribunal held that failure to supply such material violates natural justice and vitiates reassessment.
The issue was whether an extraordinary delay caused by non-communication of intimation and a CPC error could be condoned. ITAT held the delay was unintentional, imposed costs, and remanded the case for adjudication on merits.
