ITAT Bangalore restores 80G approval for Rishi Samskruti Vidya Kendra, citing medical emergency for non-appearance. Case remitted to CIT(E) for fresh hearing.
The Kolkata ITAT quashes a reassessment notice issued under Section 148, citing it was time-barred. The decision clarifies the application of TOLA and the new reassessment regime.
ITAT Delhi allows Antar Foundation fresh opportunity for Section 12A registration after notices were not communicated to top management.
ITAT Cochin remands Kangazha Service Co-op. Bank’s tax appeal to CIT(A), citing a lack of merit-based adjudication and a need for a new hearing.
ITAT Ahmedabad denies 80G exemption to an educational trust, citing its failure to justify donations made to other trusts.
Calcutta High Court rejects writ petition challenging a Section 148A(d) reassessment order, citing alternative remedy and upholding limitation period.
ITAT Pune rules cooperative societies can claim S.80P deduction via ITR filed under S.142(1), setting aside denial over delayed e-verification.
ITAT Cochin dismisses Saida Trading Co. appeal, citing 1,233-day delay. Inability to contact signatory not “reasonable cause.” Judicial precedents on condonation of delay cited.
ITAT Nagpur condones a 607-day delay in Astavinayak Gramin Bigar Sheti’s appeal, ruling that an assessment order on a surrendered PAN constituted justifiable cause.
ITAT Kolkata upholds deletion of capital gains addition under Section 50C and disallowance under Section 14A for Tirupati Niryat Pvt. Ltd.
