Dehradun ITAT rules Form 10B filing is directory, not mandatory, allowing charitable trusts to claim Section 11 exemption even with delayed submissions.
Dehradun ITAT allows Section 11 exemption for Guru Singh Sabha despite late Form 10B, citing Sarvodaya Charitable Trust precedent that filing is directory.
The ITAT Dehradun directs a fresh review of Uttarakhand Civil Aviation Development Authority’s tax exemption application due to insufficient proof of charitable activities.
In a crucial decision, ITAT Dehradun quashes reassessment in Uttarakhand Purv Sainik Kalyan Nigam Ltd vs. ITO case. Analysis of Section 151 approval absence and its implications.
ITAT Dehradun quashes reassessment proceedings in Uttarakhand Purv Kalyan Nigam Limited vs ITO case, citing lack of approval under section 151 of the Income Tax Act.
Explore the recent ITAT Dehradun judgment in Uttarakhand Poorv Sainik Kalyan Nigam Ltd. vs. ITO case, challenging AO’s premature jurisdiction assumption under section 148
ITAT Dehradun held that addition of cash deposits made during the demonetization period unsustained as predominant source of income was only agricultural income and no other source of income is brought on record by AO.
An in-depth look at the ITAT Dehradun ruling in Saraswati Dynamics Pvt Ltd Vs ACIT, highlighting the importance of specifying the grounds for penalty under Section 271(1)(c) of the IT Act. Explore how the tribunal’s decision impacts tax jurisprudence
Paul Gerard Jenner Vs ITO (ITAT Dehradun) The appeal has been summarily dismissed by the ld. CIT(A) treating the appeal filed in manual Form as invalid and holding that the assessee was mandatorily required to file the appeal electronically. The assessee could not submit the appeal in electronic Form/online as it had to be verified […]
ITAT Dehradun held that the interest is accretion to the value of compensation and hence it is a part of compensation. Accordingly, interest received for compulsory acquisition of agricultural land is exempted under section 10(37) of the Income Tax Act.
