ITAT held that CSR expenditure disallowed under section 37 can still qualify for deduction under section 80G. The ruling clarifies that both provisions operate independently.
The reassessments were initiated after four years based on section 68 but concluded under section 115BBC. The ITAT held that absence of valid jurisdiction and mismatch of sections rendered the reassessments void.
The issue was whether unexplained deposits of ₹94.89 lakh could be sustained when evidence was not produced due to a serious family medical crisis. The ITAT held that genuine hardship warranted a fresh opportunity and remanded the matter for proper verification.
The Tribunal held that restricting TDS credit at the CPC stage is unsustainable when Form 26AS supports the claim. Full credit must be allowed after verification under Section 199 and Rule 37BA, ensuring income–TDS linkage.
The dispute involved confirmation of unexplained cash deposits without granting a requested VC hearing. The Tribunal held that denial of virtual hearing violated natural justice. The matter was remanded for fresh adjudication.
ITAT Pune ruled that interest earned by a cooperative society from ICICI and HDFC banks retains its character as business income and qualifies for deduction under section 80P(2)(a).
The Tribunal examined whether penalty could be levied for claiming excess deduction under sections 54F and 54B. It held that an inadvertent and promptly corrected mistake does not amount to concealment or furnishing inaccurate particulars.
ITAT observed that non-deliberate delay caused by administrative difficulties should not bar access to justice. Relying on Supreme Court precedents, the appeal was revived for merit-based adjudication.
The ITAT held that cancellation of provisional registration merely for non-compliance with notices is unsustainable when lapses are not deliberate. The case was remanded to allow the applicant a fair opportunity to establish genuineness of activities.
The ITAT held that the appellate authority mechanically affirmed reassessment additions without independent examination of merits. The matter was remanded to grant the assessee a fair and effective opportunity to explain cash deposits and other additions.
