ITAT Bangalore directs fresh adjudication for trust registration denial, ruling it cannot be rejected merely for non-submission of documents, especially if notice receipt is disputed.
ITAT Ahmedabad rules interest received under Section 244A on income tax refunds is taxable and rejects rectification plea, distinguishing it from interest on government grants.
ITAT Delhi dismisses revenue’s appeal, confirming deletion of Rs. 11.05 crore disallowance for IndiGo as initial Section 143(1) order merged with final Section 143(3) assessment.
ITAT Ahmedabad restores Ram Bhakt Mandal Trust’s 12AB and 80G registrations, condoning 165-day delay due to accountant oversight and trustees’ age; imposes Rs. 10k costs.
ITAT Mumbai overturns dismissal of appeals for Rajesh Babulal Shah, citing Supreme Court’s ‘Katiji’ ruling on condonation of delay and remanding cases.
ITAT Cochin remands agricultural income tax case for fresh hearing, citing ex-parte dismissal by CIT(A) without merit review, ensuring fair opportunity for assessee.
Ahmedabad ITAT remands Detective & Security Services’ appeal back to the Assessing Officer for reconciliation of income discrepancies, citing lack of proper verification.
Mumbai ITAT dismisses Bajaj Hindusthan Sugar Limited’s appeal for AY 2023-24 as withdrawn, noting it was a duplicate filing after an earlier appeal was already disposed of.
ITAT Cuttack confirmed a Section 270A penalty on Ganesh Chit Fund, rejecting immunity due to failure to file the prescribed Section 270AA application
The ITAT Ahmedabad has allowed an assessee’s appeal, condoning a 30-month delay and ruling against the CPC’s disallowance of House Rent Allowance (HRA) exemption under Section 10(13A).
