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
In a recent ITAT Pune case, an assessee’s failure to prove the source of property investment leads to a call for reassessment. Read the full legal analysis and implications.
ITAT Pune orders re-examination of GST disallowance for Sharp Aluminium, emphasizing correct assessment based on actual GST payment dates.
ITAT Pune directs reconsideration of trust registration under Section 12AA, emphasizing compliance with welfare legislation principles and natural justice.
Pune ITAT rules in favor of a Co-operative Society, affirming that interest income from Co-operative/Scheduled Banks qualifies for deduction under section 80P(2).
ITAT Pune rules against a company’s claim for improvement costs on an individual’s flat in Arun Tulshidas Kharat Vs DCIT case. Detailed analysis and implications here.
ITAT Pune overturns CIT (Exemption)’s decision, allowing S.M. Batha Education Trust to retain its registration under Section 12AB, affirming its charitable nature.
ITAT Pune held that time limit 6 months in filing of an application in Form 10AB for approval u/s 80G doesn’t apply to those trust/institutions which have already started charitable activities before obtaining Provisional Registration.
