Judgement

The ITAT Bangalore holds interest under Section 234C must be computed after allowing Section 90 relief.

ITAT Directs Recalculation of Section 234C Interest 

ITAT reduced the penalty by Rs.10,000, holding that repeated notices seeking the same information cannot automatically be treated as separate defaults.

ITAT Holds Repeated Notices Seeking Same Information Cannot Automatically Constitute Separate Defaults

ITAT restored AY 2016-17 appeal to the CIT(A) for fresh consideration, granting a final opportunity to present its case while directing plantation of 500 native trees as an environmental measure.

ITAT Restores Appeal After Notices Not Sent To Form-35 Email, Also Directs Plantation Of 500 Native Trees

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.

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ITAT Directs Recalculation of Section 234C Interest

ITAT Holds Repeated Notices Seeking Same Information Cannot Automatically Constitute Separate Defaults

ITAT Restores Appeal After Notices Not Sent To Form-35 Email, Also Directs Plantation Of 500 Native Trees

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