The Income Tax Appellate Tribunal (ITAT) Ahmedabad set aside an order by the CIT (Exemption) that rejected a trust’s 80G approval application.
The Income Tax Appellate Tribunal (ITAT) Agra Bench ruled that an appeal cannot be dismissed under Section 249(4)(b) for non-payment of advance tax if the assessee’s income is below the taxable threshold.
The Income Tax Appellate Tribunal (ITAT) Delhi heard the case of Ashish Anand vs. ITO, concerning an unexplained cash deposit during demonetization.
The ITAT Bangalore has remanded the transfer pricing case of Andante Foods LLP, directing the firm to provide audited financials of its foreign subsidiary to justify its selection as a tested party.
The Income Tax Appellate Tribunal (ITAT), Bangalore, has set aside the ex-parte assessment and appeal orders against a taxpayer after discovering all notices were sent to an old, incorrect email address.
The Income Tax Appellate Tribunal rules that a charitable trust’s application for 80G approval cannot be rejected for a mere clerical error in the form. The decision directs a merits-based review.
Ahmedabad ITAT rules in favor of a charitable trust, overturning the CIT(E)’s rejection of its 80G(5) application. The court found that a clerical error in the form was a technical mistake and should not be a basis for rejection without a merits review.
ITAT, Bangalore, set aside CIT(E)’s rejection of Hamza Welfare Trust’s application for permanent registration under section 12AB and approval under section 80G.
Chandigarh ITAT held that CIT(A) has no power to set aside assessments passed u/s 143(3), as such power exists only for ex-parte orders u/s 144. Revenue’s appeal was allowed, and the case remanded for fresh adjudication on merits.
ITAT Ahmedabad dismisses an income tax appeal, ruling that an entire cash payment for land could not be taxed as an unexplained investment.