ITAT Ahmedabad Restores Section 35(1)(ii) Donation Deduction Appeal for Fresh Hearing

Axiomatic iTech Pvt. Ltd. Vs ITO (ITAT Ahmedabad) 545-Day Delay Condoned: ITAT Revives Donation Deduction Appeal for IT Services Firm Description: The ITAT Ahmedabad condoned a 545-day delay in filing an appeal, accepting that the lapse by the previous tax consultant was a sufficient cause. This decision revives the assessee’s claim for a ₹43.75 lakh weighted deduction under Section 35(1)(ii) for a scientific research donation.  Natural Justice Prevails: Donation Deduction Restored to CIT(A) After Ex Parte Dismissal Description: The Tribunal set aside the CIT(A)’s ex parte dismi...