Judgement

ITAT condones 432-day delay and gives charitable trust a fresh opportunity to pursue regular Section 12A registration after non-compliance with an ITBA notice.

ITAT Gives Charitable Trust Fresh Opportunity for Regular Section 12A Registration After Portal Compliance Failure

ITAT Pune has set aside the Section 12A registration rejection and directed the CIT (Exemption) to reconsider the application after giving the trust a fresh opportunity to be heard.

ITAT Gives Second Chance for Section 12A Registration After Tax Notices Were Sent to Outdated Email Address

The ITAT Mumbai held no addition for alleged On-Money payment without corroborative evidence.

ITAT Holds Third-Party Statement and Unauthenticated WhatsApp Chats Insufficient to Prove Cash Payment

The ITAT Chennai deleted an interest disallowance under Section 36(1)(iii) made against Sei Aditi Power Private Limited.

ITAT Holds Interest-Free Advances to Sister Concern Cannot Automatically Be Treated as Diversion

The ITAT Chennai rules revenue must establish actual incurrence of expenditure and provide effective opportunity. 

ITAT Holds Third-Party Ledger Alone Cannot Prove Unaccounted Cash Purchases

ITAT upheld a Rs 2.06 lakh penalty under Section 272A(2)(e), ruling that a five and half year delay in submitting ITR-V could not be justified as a reasonable cause.

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ITAT Gives Charitable Trust Fresh Opportunity for Regular Section 12A Registration After Portal Compliance Failure

ITAT Gives Second Chance for Section 12A Registration After Tax Notices Were Sent to Outdated Email Address

ITAT Holds Third-Party Statement and Unauthenticated WhatsApp Chats Insufficient to Prove Cash Payment

ITAT Holds Interest-Free Advances to Sister Concern Cannot Automatically Be Treated as Diversion

ITAT Holds Third-Party Ledger Alone Cannot Prove Unaccounted Cash Purchases

ITAT Upholds Rs 2.06 Lakh Penalty, Holds Over 5 Year ITR-V Delay Defeats Reasonable Cause Claim