Judgement

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ITAT Condones Delay and Grants Fresh Opportunity After Notices Sent to Outdated Email IDs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

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

ITAT remanded the interest disallowance issue to the AO for fresh examination and allowed the assessee’s appeal for statistical purposes.

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ITAT Condones Delay and Grants Fresh Opportunity After Notices Sent to Outdated Email IDs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

ITAT Bangalore Remands Interest Disallowance Issue to AO; Relief Subject to Rs. 10,000 Cost Payment