The Tribunal held that an ex-parte capital gains addition could not be sustained where the assessee was denied a meaningful opportunity. Considering comparable treatment in a related case, the matter was remanded for fresh adjudication on merits.
The ITAT held that a trust cannot be faulted for missing a statutory deadline when compliance was factually impossible. The rejection of 80G renewal was set aside and remanded for fresh consideration on merits.
ITAT Pune held that a claim of agricultural income cannot be accepted without supporting records. Complete non-compliance at all stages justified treating the receipts as unexplained income.
The Tribunal ruled that inadvertent omission of claiming advance tax does not bar interest under Section 244A. Authorities cannot withdraw interest through Section 154 rectification for such mistakes.
The Tribunal held that TCS credit cannot be denied when tax was collected from the assessee, even if the collector failed to deposit it.
Revenue challenged deletions of additions in a scrutiny assessment, highlighting procedural lapses under Rule 46A. Tribunal remitted the matter for fresh adjudication considering additional evidence filed by the assessee.
ITAT Pune ruled that Section 5A overrides Rule 37BA, granting full TDS credit of ₹45.28 lakh to a Goa resident whose wife did not claim her share, rejecting CPC’s proportionate restriction
The Tribunal condoned a 152-day delay in filing appeals, emphasizing that the delay was unintentional and did not benefit the appellant. This reinforces the justice-oriented approach in tax appeal filings.
ITAT held that exemption under section 11 cannot be denied where the audit report in Form 10B was filed before CPC processed the return, even if the return itself was belated.
The ITAT Pune remanded a charitable trust’s 12A and 80G applications for fresh consideration after noting procedural lapses and granting the trust another opportunity to respond to notices.
