Judgement

ITAT holds that GIA India’s structured gemology and jewellery design programs qualify as education under Section 2(15), allowing Section 11 charitable exemption.

Gemology and Jewellery Courses Qualify as “Education” for Charitable Exemption under Section 11

The ITAT observed that the assessing officer had not disputed the supporting documents submitted by the assessee like VAT returns and sample purchase and sales bills..

ITAT Deletes Unexplained Cash Credit Addition After Finding No Merits

The ITAT remanded the case after finding that the assessee was not given a fair chance to present evidence for her demonetization cash deposits.

ITAT Sets Aside Addition on Demonetisation Cash Deposit of Rs. 14.32 Lakh, Orders Fresh Assessment

Tribunal holds that PCIT can revise an assessment order under Section 263 even if the same issue is pending before CIT(A), reaffirming Supreme Court rulings

ITAT: PCIT Can Revise Assessment Under Section 263 Even if Issue Pending Before CIT(A)

ITAT Upholds PCIT’s Section 263 Revision Despite Pending CIT(A) Appeal: Jurisdictional Bar Not Applicable

Court holds that the Medical Assessment and Rating Board’s (MARB) disapproval for additional MBBS seats was justified

Delhi HC Upholds NMC’s Rejection of MBBS Seat Increase for Faculty Shortfall at Kushwah Institute

Tribunal rules that registration of Charitable Trust cannot be cancelled retrospectively under Section 12AB, holding that “specified violations” apply only to post-2022 events.

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Gemology and Jewellery Courses Qualify as “Education” for Charitable Exemption under Section 11

ITAT Deletes Unexplained Cash Credit Addition After Finding No Merits

ITAT Sets Aside Addition on Demonetisation Cash Deposit of Rs. 14.32 Lakh, Orders Fresh Assessment

ITAT Upholds PCIT’s Section 263 Revision Despite Pending CIT(A) Appeal: Jurisdictional Bar Not Applicable

Delhi HC Upholds NMC’s Rejection of MBBS Seat Increase for Faculty Shortfall at Kushwah Institute

ITAT Delhi: Retrospective Cancellation of Trust Registration under Section 12AB Held Invalid