Judgement

The ITAT Pune quashes reassessment proceedings after holding section 148 notices invalid due to expiry of statutory time limit.

ITAT Quashed Reassessment Proceedings as Section 148 Notices Issued Beyond Statutory Time Limit

The ITAT remanded the trust's Section 12A and Section 80G applications to the CIT(E), granting a final opportunity to establish the genuineness of its charitable activities.

ITAT Grants Fresh Opportunity After Rejection of Section 12A and 80G Applications

The ITAT restores the Rs 13.22 lakh unexplained cash deposit case before the AO for fresh adjudication, condoning the 650-day delay. 

ITAT Condones 650-Day Delay in Matter of Unexplained Cash Deposits During Specified Bank Notes Period

ITAT remanded the TDS disallowance dispute to the CIT(A)/NFAC for fresh adjudication after setting aside the ex parte appellate order in the interest of justice.

ITAT Remands TDS Disallowance Matter to CIT(A) for Fresh Adjudication

ITAT Rules Revision Cannot Be Used to Extend Limitation for Issues Not Covered in Reassessment 

The ITAT condones the 137-day delay and restores the Rs 99.20 lakh income tax addition matter before the AO after finding ex parte proceedings without adequate hearing opportunity.

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ITAT Quashed Reassessment Proceedings as Section 148 Notices Issued Beyond Statutory Time Limit

ITAT Grants Fresh Opportunity After Rejection of Section 12A and 80G Applications

ITAT Condones 650-Day Delay in Matter of Unexplained Cash Deposits During Specified Bank Notes Period

ITAT Remands TDS Disallowance Matter to CIT(A) for Fresh Adjudication

ITAT Rules Revision Cannot Be Used to Extend Limitation for Issues Not Covered in Reassessment

ITAT Condones 137-Day Delay Noting Taxpayer Was Unaware of Tax Notices Due to Address Change