ITAT Delhi overturned the CIT(Exemption)’s rejection of 12AA registration, ruling that corpus grants should not be assessed at the registration stage but under section 11 exemption ...

ITAT allowed the appeal for statistical purposes, citing genuine non-receipt of the order by the assessee and restored the matter for ...

The ITAT restored a charitable trust’s registration issue to CIT(E) after allowing additional evidence, emphasizing proper verification of documents before rejecting ...

ITAT Pune reverses CIT(E) order, granting 80G approval to a trust, ruling that minor religious expenditures do not negate predominant charitable ...

Tribunal holds that reassessment proceedings under Sections 147/148 are invalid as the notice was issued beyond the extended ...

Delhi High Court refused waiver of pre-deposit for CHAs implicated in misuse of licenses for illegal imports, allowing appeals to be filed before ...

ITAT partly upheld addition of Rs.27.5 lakh as unexplained cash under sections 69A and 115BBE, granting limited relief of ...

Calcutta High Court rules that the Income Tax Department cannot retain a refund under Section 245 without an outstanding tax liability, ordering release of Rs.22,73,833/- with ...

Delhi High Court held that simple default of loan payable outside India cannot restrict Indian Citizen to travel abroad since there is no civil or criminal proceedings against petitioner in India.

The Tribunal set aside the ex parte dismissal of the AY 2018-19 appeal, restoring the matter to CIT(A) for merits-based hearing. The assessee was allowed to present evidence regarding ₹3.74 crore ...

Tribunal ruled that concessional customs duty was unavailable where imported goods were not actually used in manufacturing due to a fire, upholding duty demand while setting aside ...

The Court held that rejection of a settlement application without settlement terms does not bar an assessee from contesting assessment on merits, affirming revival of appellate ...