The ITAT Ahmedabad directed the CIT(E) to grant registration to Hatkeshwar Mahadev Trust, ruling that caste-based objects alone are not a violation without proof of applied income.
A charitable trust cannot be denied Section 80G approval solely for having religious objects. The ITAT ruled that actual expenditure is the key factor.
ITAT Ahmedabad upholds PCIT’s decision to set aside an assessee’s tax assessment, ruling that the AO’s failure to investigate a bogus donation claim under Section 80G was erroneous.
ITAT Ahmedabad dismisses a PCIT’s order under Section 263, stating that revisionary powers cannot be used merely to direct the initiation of penalty proceedings.
ITAT Ahmedabad dismisses Revenue appeals in Shaligram Infra Projects LLP case regarding on-money additions. Key takeaways on third-party documents, profit element taxation, and telescoping principle.
ITAT Ahmedabad overturns a PCIT’s order, holding that revisionary powers cannot be used to expand the scope of a limited scrutiny to include deemed dividend issues.
The ITAT Ahmedabad ruled that a tax assessment notice issued to a company struck off the register years prior is null and void, invalidating the entire assessment.
ITAT Ahmedabad has ruled on a capital gains case, allowing the cost of property improvement and a Section 54 deduction for a joint investment based on contribution ratio.
The ITAT restores an NRI’s tax appeal, condoning a 442-day delay. The Tribunal ruled that genuine hardships justify overlooking technicalities and directed a rehearing on the merits.
ITAT Ahmedabad rules that cash deposits made during demonetisation cannot be singled out and must be treated as business income, allowing an assessee’s appeal and deleting a Rs.26.57 lakh addition.
