The Tribunal found that the Commissioner must consider condonation of delay under the amended section 12A. The rejection order was therefore set aside.
The dispute concerned denial of donor approval before finality of charitable registration. The Tribunal held that 80G approval is consequential and cannot be refused while 12AB registration is under re-examination.
The Tribunal held that interest earned by a credit co-operative society from deposits with co-operative banks is deductible under section 80P(2)(d). The ruling follows settled law that such societies are distinct from co-operative banks.
The Tribunal ruled that minor delay in filing Form 10AB cannot justify rejection when law permits condonation. Commissioners must examine reasonable cause instead of dismissing applications on technical grounds.
The issue was whether an appeal can be rejected without first considering condonation of delay. The Tribunal held that dismissal without condoning delay is invalid and requires fresh adjudication.
The Tribunal ruled that appellate authorities must adjudicate each legal and factual ground raised in appeal. A mere remand to the AO without deciding jurisdictional issues violates statutory requirements.
The appeals were rejected without examining additions made by the Assessing Officer. The Tribunal emphasized that appellate remedies cannot be defeated by procedural technicalities and restored the cases.
The issue was whether daily pooja and religious ceremonies qualify as charitable activities. ITAT held that worship-centric activities are purely religious and do not meet the statutory test for charitable registration.
The AO disallowed a weighted deduction relying only on a subsequent CBDT list. ITAT ruled that factual verification and proof of bogus donation are mandatory before denying the claim.
The Tribunal ruled that unexplained investment additions cannot stand without concrete proof of actual investment. Mere survey information and assumptions do not shift the burden onto the taxpayer.
