ITAT Pune ruled a trust’s passive rental income, even if substantial, is not a “business activity” under Sec 2(15) proviso if utilized for charitable objects, directing Sec 12A registration.
ITAT Pune upheld CPC disallowance under section 36(1)(va) for delayed employee PF/ESI deposits, following Supreme Court ruling in Checkmate Services.
ITAT Pune set aside rejection of 12A registration after finding non-compliance was due to staff error; matter remanded to CIT(E) for fresh consideration.
ITAT, Pune, ruled in Manisha Dhananjay Holkar vs. ITO that CIT (Appeals) [CIT(A)] cannot dismiss an appeal solely due to appellant’s non-appearance.
Pune ITAT voids 12A registration rejection as CIT(E) denied the trust a virtual hearing, citing a Bombay HC ruling on natural justice violation.
ITAT Pune remands ESOP tax dispute, citing AO/CIT(A) failure to verify year of acquisition and valuation errors, directing fresh assessment to prevent double taxation.
Pune ITAT rules CIT(A) wrongly applied new S. 251(1) proviso to remand a scrutiny assessment, which only applies to S. 144 orders. CIT(A) directed to decide the appeal on merits.
Pune ITAT deletes ₹2.74 Cr capital gains addition on land sale, ruling it was rural agricultural land exempt u/s 2(14). Followed precedent set in spouse’s identical case.
The ITAT Pune ruled that a penalty notice under Section 271(1)(c) must clearly specify the exact charge—concealment or inaccurate particulars.
Pune ITAT upholds ₹35.92 lakh penalty u/s 270A for misreporting income by a Diagnostic Centre proprietor. Admission of unaccounted cash receipts only after tax survey detection was not considered voluntary disclosure.
