The ITAT Rajkot recently deliberated on whether a co-operative society could be denied an 80P deduction for a belatedly filed income tax return. This case examines the scope of adjustments under Section 143(1) of the Income Tax Act.
ITAT Rajkot overturns CPC’s disallowance of Section 80P deduction for a co-operative society’s late return, clarifying the scope of Section 143(1) adjustments for AY 2019-20.
ITAT Rajkot rules on disallowance of Section 80P deduction for a co-operative society due to late filing, examining scope of Section 143(1)(a) adjustments and relevant judicial precedents.
ITAT Rajkot rules on Section 80P deduction for co-operative societies, stating it cannot be denied solely due to a belated income tax return filing.
ITAT Rajkot condones 872-day delay in appeal due to CA’s death and jurisdictional confusion, remanding the income tax assessment case for fresh adjudication.
Rajkot ITAT condones 98-day appeal filing delay, citing taxpayer’s illiteracy and prior consultant’s negligence, prioritizing substantial justice.
The ITAT Rajkot has overturned the rejection of Khodiyar Gau Seva’s Section 12AB registration, citing procedural errors and remanding the case for fresh review.
ITAT Rajkot held that the reassessment notice under section 148 of the Income Tax Act has been issued without obtaining the approval as prescribed under amended provision of section 151 of the Act is liable to be quashed. Accordingly, appeal of assessee allowed.
By way of this appeal, the assessee has challenged the correctness of the order of the Learned Principal Commissioner of Income Tax-1, Rajkot passed u/s.263 of the Income Tax Act, 1961 dated 31/03/2024 for Assessment Year (AY) 2017-18.
ITAT Rajkot sets aside CIT(A)’s ex parte penalty orders against Sunita Ashokabhai Sharma due to incorrect email service by tax department.
