The tribunal emphasized that the CIT(E) should have evaluated the entire trust deed in conjunction with the actual charitable activities conducted by the trust to determine whether it solely served the Christian community or provided benefits to the broader community.
Read the full text of the order of ITAT Pune regarding the disallowance of late deposit of Employees’ share of PF and ESIC by Kothari Wheels vs DCIT.
In Tokai Sahakari Sakhar Karkhana Ltd vs ITO (ITAT Pune), ITAT rules that loan received from State Government is not subject to S.43B(d) of Income Tax Act, 1961. Full text analysis here.
In a case between Konkan Education Society Sevak Sahakari Patpedhi Ltd and ITO, ITAT Pune rules interest & dividend from cooperative investment deductible under Income Tax Act.
Explore the case of Shantabai Jasraj Lodha challenging additions made by CIT(A) – NFAC regarding a Rs.20 lakhs deposit during demonetization. Analysis reveals discrepancies and remand for further verification.
Analysis of ITAT Pune’s criticism of the Assessing Officer’s hasty penalty imposition at a 200% rate without proper application of mind in the Adinath Vasantrao Wandhekar case
ITAT Pune remands Sanj Sawali Care Foundation’s 80G exemption application to CIT(E) for reevaluation after failure to produce documentary evidence. Details here.
There is no bar on appellate authority to entertain additional claim during assessment proceedings in absence of any statutory provisions.
ITAT Pune allows appeal by Kailash Math Trust against CIT decision, stating application for 80G approval filed within prescribed time limit. Full order analysis.
ITAT Upholds Reassessment on Accommodation Entry Info from Investigation Wings & affirms Addition u/s 68 Due to Lack of Credibility Evidence in Share Subscription
