The ITAT Ahmedabad has remanded a case involving the Narayan Cultural Mission, which was denied Section 80G approval due to alleged excessive religious expenditure.
The Kerala High Court ruled that taxpayers must first challenge the validity of a reassessment notice lacking a Document Identification Number (DIN) with the Assessing Officer.
Kerala High Court has dismissed Vimala Hospital’s appeal, ruling that an error in a tax return cannot be corrected through a rectification plea if a revised return was not filed within the statutory timeframe. The court upheld the lower authorities’ decision, stating that the hospital’s voluntary declaration of anonymous donations in its return was binding.
High Court ruled that Section 281B provisional attachment lapses after six months unless extended, directing village officers to restore assessee’s property rights.
The Kerala High Court has granted a hotel a new chance to appeal its tax case, despite a 588-day delay. The court ruled that dismissal on a technicality was unjust when the original tax order may have violated natural justice, ordering the hotel to pay a ₹3 lakh cost for its negligence.
The Income Tax Appellate Tribunal (ITAT) Ahmedabad has dismissed a Revenue appeal, affirming that a real estate developer was correctly allowed to claim a project loss.
ITAT Kolkata allows Govinda Debnath’s appeal for statistical purposes. Tribunal condoned the 126-day delay after finding the assessee received no CIT(A) hearing notices, remanding the case for fresh, merits-based adjudication.
ITAT Kolkata remands Lakshmi Ojha’s AY 2020-21 appeal to the AO. The Rs.1.76 crore addition for property value difference must be re-adjudicated after obtaining a mandatory valuation report from the DVO in the interest of justice.
The Tribunal ruled that the addition, based on uncorroborated loose papers and rough jottings, was invalid. The decision followed a similar ruling in a co-partner’s case, establishing that such evidence without independent verification cannot be the sole basis for taxation.
The ITAT Delhi has set aside the reassessment of Avon Containers, ruling the Income Tax Department’s notice void.
