Judgement

The ITAT Bangalore rules that no liability under Sections 201(1) and 201(1A) can arise where the employer refrained from deducting TDS in compliance with a High Court interim order.

SBI Cannot Be Treated as Assessee in Default for Non-Deduction of TDS on LTC Payments Made Under Court's Interim Order

The ITAT has ruled that a protective addition cannot be sustained once the same income has already been assessed substantively in another person's hands, preventing double taxation.

Protective Addition Cannot Survive After Substantive Assessment of Same Income in Another Person’s Hands: ITAT

ITAT remanded a cooperative credit society's tax appeal to the CIT(A)/NFAC for fresh adjudication after finding it was dismissed ex parte without providing an effective opportunity of hearing.

ITAT Remands Section 80P Deduction Dispute to CIT(A) After Ex Parte Dismissal

The ITAT Bangalore Holds CPC Erred in Denying Section 115BAB Benefit Despite Timely Filing of Form 10-ID and Acceptance in Earlier Assessment Years

ITAT Allows 15% Concessional Tax Rate Under Section 115BAB Where Form 10-ID Was Filed Within Extended Due Date

ITAT quashed the assessment order after holding that the failure to issue a mandatory notice under Section 143(2) within the prescribed time limit rendered the entire scrutiny assessment invalid.

ITAT Invalidates Entire Assessment Proceedings Over Failure to Issue Mandatory Section 143(2) Notice Within Prescribed Time Limited

ITAT remanded the trust’s Section 12AB registration application to the Commissioner (Exemptions) for fresh consideration after granting it another opportunity to present its case.

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SBI Cannot Be Treated as Assessee in Default for Non-Deduction of TDS on LTC Payments Made Under Court's Interim Order

Protective Addition Cannot Survive After Substantive Assessment of Same Income in Another Person’s Hands: ITAT

ITAT Remands Section 80P Deduction Dispute to CIT(A) After Ex Parte Dismissal

ITAT Allows 15% Concessional Tax Rate Under Section 115BAB Where Form 10-ID Was Filed Within Extended Due Date

ITAT Invalidates Entire Assessment Proceedings Over Failure to Issue Mandatory Section 143(2) Notice Within Prescribed Time Limited

ITAT Grants Trust Another Opportunity in Section 12AB Registration Case, Orders Fresh Decision