ITAT Pune held that delay of 2086 days in filing of an appeal against CIT(A) not condonable as sufficient cause or sufficient reason not shown for inordinate delay.
Read the full text of the ITAT Pune order in Akshay Devendra Birari Vs DCIT regarding the allowance of benefits under the new income tax regime. Learn about Form 10IE requirements and its impact on income tax assessments.
The case of Eknath Ramkrisnanrao Salve Vs. Income Tax Officer (ITAT Pune) revolves around three primary issues: the taxability of subsidy received, disallowance of interest on interest-free advances, and disallowance of agricultural income on an estimated basis.
ITAT Pune rules that CIT(A) must address merits in appeals, not dismiss for non-prosecution. Key case: York Transport Equipment (India) Private Limited Vs ITO.
Pune ITAT held that penalty proceedings under Section 271(1)(c) cannot continue against legal heirs when initiated after the assessee’s demise. The Tribunal ruled that legal representatives are not personally liable for such penalty proceedings under Section 159.
ITAT Pune upheld the cancellation of Golden Charitable Trust’s registration, citing commercial activity from leasing property. Read the detailed analysis of the order.
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.
