Judgement

ITAT deleted the addition, holding that tax cannot be imposed merely on third-party statements when no incriminating evidence was found during the search.

ITAT Quashes Addition Due to Absence of Incriminating Evidence Beyond Third-Party Statements

The ITAT held that a charitable trust cannot be denied Section 80G registration merely because of incidental religious clauses if its main objectives are charitable in nature.

ITAT Holds Section 80G Registration Cannot Be Denied for Incidental Religious Activities

The Tribunal granted another opportunity to the assessee, citing the principles of natural justice.

ITAT Condones Delay and Grants Fresh Opportunity After Notices Sent to Outdated Email IDs

The ITAT remanded the case for fresh consideration after finding that the order was passed without properly considering the assessee’s written submissions and without granting an adequate opportunity of hearing.

ITAT Quashes Penalty for Breaching Principles of Natural Justice; Remands Case for Fresh Adjudication

Tribunal held that a single mechanical approval for multiple years violates statutory requirements.

Common Approval Under Section 153D for Multiple Years is Invalid: ITAT 

The ITAT upheld the CIT(A)’s order restricting the addition on alleged bogus purchases to 5%, as the assessee’s sales were not disputed and proper documents were furnished.

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ITAT Quashes Addition Due to Absence of Incriminating Evidence Beyond Third-Party Statements

ITAT Holds Section 80G Registration Cannot Be Denied for Incidental Religious Activities

ITAT Condones Delay and Grants Fresh Opportunity After Notices Sent to Outdated Email IDs

ITAT Quashes Penalty for Breaching Principles of Natural Justice; Remands Case for Fresh Adjudication

Common Approval Under Section 153D for Multiple Years is Invalid: ITAT

ITAT Restricts Rs. 2.88 Crore Addition to 5% in Alleged Bogus Purchase Case; Dismisses Revenue Appeal