The present appeal has been filed by the revenue against order passed by the CIT(A) challenging action of CIT(A) in allowing carry forward of unabsorbed depreciation of Rs. 19,89,09,661/- pertaining to A.Y.s 1997-98 to 2000-01 for set off without any time limit.
Explore the ITAT Pune order on Seth Bechardas Jain Trust 80G(5) challenge. Detailed analysis of rejection, lack of notice, and violation of natural justice.
ITAT Pune held that initiation of revisionary proceedings under section 263, based only on the proposal sent by AO for making revision, lacked jurisdiction and hence revisionary proceedings liable to be set aside.
Full text of the ITAT Pune order in Yogesh Porwal vs. PCIT. The appeal dismissed due to the appellant’s failure to establish legal standing as the representative of the deceased assessee.
ITAT Pune instructs re-evaluation of the ‘Agnihotra’ rituals conducted by the assessee trust for registration under Section 12AA of the Income Tax Act.
ITAT Pune rules that registration u/s 12AB of the Income Tax Act cannot be denied due to non-receipt of notice, directing de-novo consideration of the application.
ITAT Pune case Shivaji Dattatray Sonawane vs ITO. Explore why the penalty for inaccuracy can’t be levied if the notice was for concealment.
ITAT Pune directs re-adjudication in Anita Anil Rangale’s case, emphasizing employees’ non-entitlement to ERS and company’s lack of obligation under Sec 89.
Explore ITAT Pune’s order in Sangli Kutch Jain Seva Samaj vs. CIT. Trust registration u/s 12AA rejected; discrepancies found. ITAT directs re-adjudication.
Read about how the ITAT Pune invalidated an income tax assessment order due to the absence of a Document Identification Number (DIN) and analyzed the case’s key aspects.
