TAT Ahmedabad restores Seva Samarpan Charitable Trust’s 12A registration rejection, citing lack of opportunity. Orders CIT(E) to review.
ITAT Mumbai rules rental income from trust property should be treated as house property income, not business income.
Surat ITAT condones delay, restores Pareshbhai Godhani’s case to AO for fresh assessment of unexplained demonetization cash deposit.
ITAT Kolkata orders AO to remove ₹3.09 crore adjustment, citing CPC error and CIT(A)’s failure to rectify factual mistake in ITR.
ITAT Ahmedabad overturned PCIT’s revision order regarding ₹22 lakh cash deposit, finding AO’s verification adequate. Details of the case summary.
ITAT Surat overturns CIT(E)’s rejection of Rotary Club’s 12A registration, citing denial of fair hearing opportunity; matter restored for review.
Delhi ITAT dismisses revenue’s appeal, holding cash advance for property purchase intended as investment not subject to Section 40A(3) disallowance.
ITAT Ahmedabad rejects revenue’s objection on additional evidence, affirming CIT(A) acted within Section 250(4) powers, deleting ad-hoc disallowance.
Ahmedabad ITAT upholds deletion of ₹1 Cr addition for Radhika Diamonds, noting cash sales were duly recorded and business activity not doubted.
Surat ITAT partly allows Jayeshbhai Chovatiya’s appeal against unexplained bank credits addition and upholds part of AO’s assessment.
