Home of Love Vs ITO (ITAT Cochin) Assessee is a charitable institution who filed its return of income which was processed u/s 143 granting exemption u/s 11. Thereafter, CPC issued a notice u/s 154 denying the said exemption by stating that Form 10B was not filed within prescribed time, without giving assessee an opportunity of […]
ITAT Cochin rules that cash deposits made during demonetization from prior withdrawals cannot be added as unexplained money in the absence of contrary evidence.
ITAT Cochin mandates disclosure of 3rd party evidence to assessee for valid assessment, remanding cases for fresh adjudication.
ITAT Cochin remands appeal to CIT(A) for proper disposal on merits in the case of SIB Staff Credit Society Ltd for AY 2020-21.
ITAT Cochin directs CIT(A) to condone 4-day appeal delay in Kerala State Drugs case, focusing on procedural fairness and opportunity.
Amrita Heart Care Foundation’s appeal is dismissed as withdrawn after CIT (Exemption), Kochi, granted approval in Form 10AS for AY 2024-25.
ITAT Cochin remands Thrissur Co-op Society’s demonetization cash deposit case to CIT(A) for a fresh decision on merits after ex-parte dismissal.
ITAT Cochin sends penalty case back to AO as CIT(A) failed to address immunity plea for late Form 28 filing.
ITAT Cochin rules that income tax notices via ITBA portal are invalid, remands Narayana Sales’ business expense disallowance case for fresh hearing.
ITAT Cochin remanded the case of Malanadu Co-op Bank on penalty immunity under Section 270A, directing AO to review the application on merits.
