Delhi High Court upheld the validity of a consolidated show cause notice for multiple years in a fraudulent Input Tax Credit case, affirming a demand of over Rs. 83 crore against Ambika Traders.
Madras High Court sets aside a GST penalty order against Tvl. Ramya Auto Spares due to alleged unawareness from registration cancellation, granting a fresh hearing on conditions.
ITAT Nagpur remands Kiran Anil Gothi Vs ITO cash credit case back to CIT(A) for fresh adjudication after assessee failed to provide documentation at initial stages.
Orissa High Court rules against denying Section 12A income tax exemption solely for delayed audit report. Citing auditor negligence and Covid-19, it directs condonation of 353-day delay.
Supreme Court rules criminal prosecution can proceed despite quashed departmental adjudication, if complaint is based on independent investigation.
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.
