Pune ITAT sends assessee’s tax appeal back to CIT(A) for re-adjudication after five missed hearings, including one during the Covid period.
Pune ITAT rules Section 234E late fee under Section 200A applies prospectively from June 1, 2015, impacts delayed TDS returns processed earlier.
ITAT Pune condones significant delay in cooperative society’s appeals, citing Supreme Court ruling emphasizing pragmatic view over technicalities.
ITAT rules surcharge not applicable for private trust income below ₹50 lakh for AY 2023-24 & 2024-25, citing Araadhaya Jain Trust precedent.
ITAT Pune sends fruit seller’s appeal against Rs. 78 lakh addition back to CIT(A), condoning 13-month delay due to COVID-19 illness based on Supreme Court principles.
Pune ITAT rules Foreign Tax Credit cannot be denied solely due to delayed filing of Form 67. Case remitted to AO for re-examination on merits.
ITAT Pune dismisses Revenue’s appeal against deletion of Rs 12.82 lakh addition, citing CBDT circular on monetary limits for filing appeals.
Pune ITAT orders CIT(A) to condone 55-day delay, hear appeal on merits for Rs 37.46 lakh deduction claimed by Endurance Systems.
ITAT Pune sends Gajanan Gas Agency’s Rs 10.42 lakh cash deposit case during demonetization back to the AO for re-examination on merits.
ITAT Pune sends reassessment case back to CIT(A), citing the crucial question of the Rs. 50 lakh threshold for late notices under the Income Tax Act.
