Delhi ITAT condones 719-day delay, remands Sankatmochan Jan Kalyan Seva Samiti’s 12A registration application back to CIT(E) for re-evaluation.
The Delhi ITAT has quashed a penalty under Section 271(1)(c), ruling that an “omnibus” no-tice that failed to specify the charge against the taxpayer was invalid and showed non-application of mind.
The ITAT Delhi upheld the deletion of a ₹39.83 crore addition to Santosh Trust, ruling that its cash deposits during demonetization were explained by regular fee collections
The Delhi ITAT has remanded an ex-parte tax assessment, directing the AO to re-examine additions for unexplained investment and creditors after giving the taxpayer a fresh hearing.
The Delhi ITAT has ruled that an inadvertent error in Form 35 cannot be grounds for dismissing an appeal. The case involves a 30-day delay, which the court found was not fatal.
The Delhi ITAT has invalidated assessments under Section 153C, ruling that a consolidated and mechanical approval under Section 153D is not valid. The approval must be specific to each year.
Delhi ITAT upholds the quashing of a reassessment against Punjab National Bank, ruling it was based on a mere change of opinion without new material, which is not permitted under tax law.
Delhi ITAT directs a company’s tax be recomputed at a concessional 22% rate, ruling that a delayed procedural form filing should not negate a clear intent.
ITAT Delhi: Assessment against a company in liquidation is quashed. The IBC moratori-um overrides the Income Tax Act, rendering the tax proceedings null and void.
Delhi ITAT restores a penalty appeal for a deceased assessee, directing CIT(A) to provide legal heirs a fresh opportunity to be heard. Ex-parte order set aside.
