Judgement

ITAT revives AY 2012-13 appeal after failure to complete the DTVSV payment process, directing the CIT(A) to decide the case afresh.

ITAT Restores Appeal Over Rs 9.33 Crore Section 68 Share Application Addition After DTVSV Payment Failure

ITAT held that an incorrect clause in Form 10AB was only a technical error and granted the trust a fresh opportunity to seek Section 80G(5) approval.

ITAT Gives Fresh Opportunity for Section 80G(5) Approval, Holds Wrong Clause Selection in Form 10AB Is Only a Technical Error

ITAT deleted the Section 69 addition, holding that a DVO’s disputed construction-cost estimate cannot alone establish unexplained investment without corroborative evidence.

DVO’s Estimated Construction Cost Not Enough for Section 69 Unexplained Investment Addition, Holds ITAT

ITAT condones 100-day delay and remands the Section 80G(5) approval case for fresh consideration, giving the charitable trust another opportunity to establish its eligibility.

ITAT Condones 100-Day Delay in Section 80G(5) Appeal, Gives Charitable Trust Fresh Opportunity to Establish Eligibility for Approval

ITAT deleted the Rs 1.50 lakh Section 271B penalty, holding that only commission income not the full recharge voucher transactions counted as turnover for tax-audit purposes.

ITAT Relief to Vodafone Distributor: Rs 1.50 Lakh Penalty for Non-Audit of Books Deleted

ITAT deleted Rs 15.96 lakh additions under Sections 69A and 68, holding that cash deposits were adequately explained through disclosed business sales and audited books.

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ITAT Restores Appeal Over Rs 9.33 Crore Section 68 Share Application Addition After DTVSV Payment Failure

ITAT Gives Fresh Opportunity for Section 80G(5) Approval, Holds Wrong Clause Selection in Form 10AB Is Only a Technical Error

DVO’s Estimated Construction Cost Not Enough for Section 69 Unexplained Investment Addition, Holds ITAT

ITAT Condones 100-Day Delay in Section 80G(5) Appeal, Gives Charitable Trust Fresh Opportunity to Establish Eligibility for Approval

ITAT Relief to Vodafone Distributor: Rs 1.50 Lakh Penalty for Non-Audit of Books Deleted

ITAT Deletes Sections 69A and 68 Additions, Holds Cash Deposits from Regular Business Sales Cannot Be Added Without Evidence