Where the CIT(A) rejected the appeal only on limitation, the Tribunal intervened. It directed fresh adjudication of the penalty after condoning the 380-day delay.
The Supreme Court held that a subsequent affidavit ratifying acts of a power-of-attorney holder revived the agreement and reset limitation. Once ratification was admitted, refusal to execute sale entitled the buyer to specific performance.
The Tribunal found that the Commissioner must consider condonation of delay under the amended section 12A. The rejection order was therefore set aside.
The dispute concerned denial of donor approval before finality of charitable registration. The Tribunal held that 80G approval is consequential and cannot be refused while 12AB registration is under re-examination.
The Supreme Court held that quashing corruption FIRs on technical objections to police-station notification was unjustified. The key takeaway is that substance and continuity of law prevail over procedural hyper-technicalities.
The appeal was dismissed ex-parte due to alleged non-compliance by the assessee. The ITAT found that notices were issued to the wrong email despite correct details on record and ordered de novo consideration.
The case clarifies that commission paid to foreign agents for export facilitation abroad cannot be disallowed for non-deduction of tax. Absence of income accrual in India was decisive.
The assessee challenged denial of Section 80P deduction in the order giving effect to the CIT(A)’s directions. The Tribunal ruled that Section 253 permits appeal only against CIT(A) orders, not against implementation orders.
The issue was whether final registration could be denied without granting a proper opportunity of hearing. The Tribunal held that rejection without a show-cause notice violates natural justice and remanded the matter for fresh consideration.
The court held that an excel sheet found during a search, indicating a cash transaction, constituted valid information to reopen assessment.
