Judgement

The ITAT held that renewal of provisional registration under Sections 12AB and 80G cannot be denied before a trust completes its proposed charitable project and its activities are verified.

Trust’s Sections 12AB and 80G Registration Cannot Be Denied Before Charitable Project Is Completed, Holds ITAT

The ITAT has remanded the Rs 38.98 crore unexplained cash deposit dispute to the AO for fresh verification of the bank transactions.

ITAT Remands Rs 38.98 Crore Unexplained Cash Deposit Dispute to AO for Fresh Verification

ITAT sets aside the NFAC order and grants the assessee a fresh opportunity to substantiate claims relating to alleged suppressed sales and commission expenses.

ITAT Allows Fresh Opportunity in Dispute Over Suppressed Sales and Commission Expenses

ITAT held that fresh applications for registration under Sections 12AB and 80G must be independently examined and cannot be rejected solely because an earlier application was denied.

Earlier Rejection Cannot Be Sole Ground to Reject Fresh Section 12AB and 80G Registration Applications, Says ITAT

ITAT has remanded the Rs 8.12 crore cash withdrawal disallowance case to the AO for fresh assessment after granting the assessee another opportunity to explain the transactions.

ITAT Remands Rs 8.12 Crore Cash Withdrawal Disallowance Case to AO for Fresh Assessment

The ITAT condoned a 1,731-day delay and remanded its Section 12A registration application for fresh consideration, citing bona fide reasons and COVID-19-related difficulties.

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Trust’s Sections 12AB and 80G Registration Cannot Be Denied Before Charitable Project Is Completed, Holds ITAT

ITAT Remands Rs 38.98 Crore Unexplained Cash Deposit Dispute to AO for Fresh Verification

ITAT Allows Fresh Opportunity in Dispute Over Suppressed Sales and Commission Expenses

Earlier Rejection Cannot Be Sole Ground to Reject Fresh Section 12AB and 80G Registration Applications, Says ITAT

ITAT Remands Rs 8.12 Crore Cash Withdrawal Disallowance Case to AO for Fresh Assessment

ITAT Condones 1,731-Day Delay, Remands Cancer Trust's Section 12A Registration Application for Fresh Consideration