Registration under section 80G was rejected due to a clause suggesting financial assistance abroad. Ruling: ITAT held application of income occurs in India. Key takeaway: Mere mention of foreign studies cannot block 80G registration.
The court held that undisclosed investments in school property could be assessed against the wife due to her familial control over the educational society. Seized documents from the husband’s premises were relevant and sufficient evidence.
The tribunal ruled that funds donated to certain political parties were routed back to the donor, lacking genuineness. Deductions under Section 80GGC were disallowed as a result.
The court ruled that a minor error in the PIN code of a consignee does not justify seizure under Section 129 of the CGST Act. The High Court emphasized that CBIC circulars are binding and no tax evasion can be presumed from such technical mistakes.
Since the assessment order did not refer to initiating penalty under Section 271D, the Court held the penalty void. This reinforces that penalty jurisdiction arises only from recorded satisfaction.
ITC cannot be mechanically denied to purchasers even if invoices are missing in GSTR-2B. Key takeaway: the ruling safeguards taxpayers paying GST in good faith.
Court held that exemption under Section 10(23BBA) applies only to bodies constituted under State enactments, not to temples or deities whose income is separately taxable. Temples must seek relief under Sections 11–12 instead.
Tribunal ruled Section 54F exemption is not available when the assessee owns multiple independent residential units, each with a separate kitchen. Deduction on the JDA property was disallowed.
ITAT Kolkata ruled that WhatsApp chats without corroboration cannot be treated as unexplained income under Section 69A. All additions based solely on chats were deleted, emphasizing the need for tangible evidence.
Delhi High Court ruled that prosecution under Income Tax Act Sections 276C and 278E can proceed when evaded tax exceeds Rs.25 crores, even if appeals are pending, confirming proper authority delegation.
