ITAT Ahmedabad rules an email notice is invalid if the assessee opted for physical notice in Form 35, setting aside an ex-parte order.
ITAT Ahmedabad remands Ratansinh Solanki’s case, setting aside Section 69A additions. Fresh adjudication ordered, allowing admission of additional evidence for cash deposits.
ITAT Ahmedabad deletes arbitrary disallowances under Section 40A(2)(b), emphasizing AO’s burden to prove excessiveness in related party transactions.
ITAT Ahmedabad allows Section 11 exemption and quashes late filing fee for Shiksha Foundation, citing timely audit and return.
Ahmedabad ITAT rules on Vardhman Stanakvasi Jain case, clarifying corpus donations and the procedural nature of Form 10B filing for tax exemptions.
ITAT Ahmedabad restores Sant Kanwarram Sewa Trust’s 80G registration application, granting a final hearing to furnish documents, citing natural justice principles.
The ITAT Ahmedabad restored Bhatt Mewada Brahm Samaj’s 80G application, deeming the rejection premature due to lack of opportunity for submission, highlighting a violation of natural justice.
The Income Tax Appellate Tribunal (ITAT) has remanded a case involving Shree Bhandari Gnyati Mandal, challenging the denial of 80G registration. The ITAT directs re-verification of the trust’s expenditure on religious activities.
The ITAT Ahmedabad has remanded a case concerning Smasta Gurjar Kshatriya Kadiya Samaj Navsari, stating 80G exemption cannot be denied solely due to a religious object if religious expenditure is below 5% of total income.
Ahmedabad ITAT quashes 80G approval rejection for Secret Charitable Trust, citing clear violation of natural justice over insufficient response time.
