Judgement

The ITAT remands charitable tax exemption dispute to CIT(A) for fresh review, allowing the assessee another opportunity to substantiate its Section 11 exemption claim with supporting evidence.

ITAT Sends Charitable Tax Exemption Matter Back to CIT(A) for Fresh Review

The Calcutta High Court set aside GST orders and directed tax authorities to reconsider the matter after providing a personal hearing.

Calcutta High Court Quashes GST Adjudication Order, Orders Fresh Hearing

The ITAT Delhi has held that an application for registration under Sections 12AB and 80G of the Income-tax Act cannot be rejected without granting the applicant an effective opportunity of being heard.

ITAT Sets Aside Rejection of 12AB and 80G Registration Passed Without Hearing Assessee

Circulars

CBIC has issued guidelines ensuring pending GST cases remain valid and are taken over by the taxpayer's new jurisdictional officer.

CBIC Issues Circular on GST Proceedings When Taxpayers Change Jurisdiction

The ITAT remanded the case to the CIT(A) for consideration on merits despite the 85 days delay in filing the appeal, noting the taxpayer was not granted a fair opportunity of hearing.

Natural Justice Prevails: ITAT Condones 85 Days' Delay in Filing Appeal; Directs CIT(A) to Decide Case on Merits

The ITAT held that a Section 148 notice is only to be considered valid when it is issued within the statutory time limit of six years from the end of the relevant assessment year.

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ITAT Sends Charitable Tax Exemption Matter Back to CIT(A) for Fresh Review

Calcutta High Court Quashes GST Adjudication Order, Orders Fresh Hearing

ITAT Sets Aside Rejection of 12AB and 80G Registration Passed Without Hearing Assessee

CBIC Issues Circular on GST Proceedings When Taxpayers Change Jurisdiction

Natural Justice Prevails: ITAT Condones 85 Days' Delay in Filing Appeal; Directs CIT(A) to Decide Case on Merits

ITAT Quashes Assessment Order As Section 148 Notice Was Not Issued Within Six Months' Time Limit