Judgement

ITAT remands 12AB and 80G disputes, giving Guru Nanak Mission Hospital & Educational Trust a fresh opportunity to establish its charitable status and religious-expenditure compliance.

ITAT Gives Fresh Opportunity to Establish Charitable Status, Remands 12AB and 80G Dispute Over Religious Nature Expenditure

The ITAT Pune holds recurring digital advertising, SEO and IT expenses do not create enduring benefit


ITAT Pune Holds Digital Marketing and IT Expenses as Revenue Expenditure

The ITAT holds that a religious object in a trust deed alone cannot justify rejection of Section 80G approval if religious expenditure is within the permissible limit.

Section 80G Approval Cannot Be Rejected Solely for Religious Object in Trust Deed, Holds ITAT 

The ITAT Delhi holds that expenditure not claimed in the Profit & Loss Account cannot be disallowed due to delayed deduction of TDS.



ITAT Rules No Disallowance Under Section 40(a)(ia) if Interest Expense is Capitalised as Work-in-Progress 

ITAT held that repayment of loans used for charitable capital expenditure qualifies as application of income under Section 11 and deleted the Rs 3.60 crore addition.

ITAT Allows Rs 3.60 Crore Loan Repayment as Application of Income Under Section 11

The ITAT Ahmedabad held that in the absence of any adjudicated finding of patent infringement, the payment could not be treated as expenditure incurred for an offence


Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

ITAT Gives Fresh Opportunity to Establish Charitable Status, Remands 12AB and 80G Dispute Over Religious Nature Expenditure

ITAT Pune Holds Digital Marketing and IT Expenses as Revenue Expenditure

Section 80G Approval Cannot Be Rejected Solely for Religious Object in Trust Deed, Holds ITAT

ITAT Rules No Disallowance Under Section 40(a)(ia) if Interest Expense is Capitalised as Work-in-Progress

ITAT Allows Rs 3.60 Crore Loan Repayment as Application of Income Under Section 11

ITAT Holds Patent Dispute Settlement Paid to Protect Business Interests Cannot Be Disallowed Merely on Allegations of Patent Infringement