Bangalore ITAT revives a trust’s 12AB registration plea, stating that a religious label doesn’t disqualify a trust and directing fresh verification of charitable activities.
ITAT Bangalore rules that a rejection letter under Section 154 is an appealable order, directing the CIT(A) to hear the appeal on merits after it was dismissed on technical grounds.
The Bangalore ITAT directs the grant of a trust’s 12AB registration, ruling that low initial expenditure is not a valid reason for rejection. The court emphasizes that the genuineness of a trust’s activities is the key factor.
The Bangalore ITAT has quashed a 143(1) intimation against an educational trust, ruling the tax authority failed to provide the mandatory 30-day response period.
ITAT Bangalore dismisses revenue’s appeal, ruling that income addition based on third-party seized document lacks corroboration and cannot use search presumptions.
ITAT Bangalore sets aside cash deposit addition for Anilraddi Karakalli, allowing new evidence for fresh AO review. The case concerns unexplained cash deposits and contract work income.
ITAT Bangalore sets aside CIT(E)’s unreasoned rejection of 80G approval for Hanumad Janma Bhoomi Teertha Kshetra Trust, directing fresh consideration of its charitable activities.
ITAT Bangalore dismisses Revenue appeals, ruling no TDS required on salary reimbursement for seconded employees. The court determined the Indian entity was the economic employer, and payments were not for technical services.
ITAT Bangalore remands a trust’s 12AB tax exemption cancellation, citing a technical error in application and directing fresh consideration.
ITAT Bangalore remands Kodavaame Trust’s 12AB and 80G tax exemption cancellation to CIT(E) for fresh consideration due to submitted documents.
