Judgement

The ITAT set aside the rejection of Section 12AB registration application and remanded the matter to CIT(E) for fresh consideration, allowing the trust another opportunity to submit its Trust Deed and supporting documents.

ITAT Sets Aside Rejection of Charitable Trust’s Section 12AB Registration Application, Remands Case to CIT(E) for Fresh Consideration

The Karnataka High Court case examines whether a same-sex partner can be treated as a “spouse” for claiming gift tax exemption under Section 56(2)(x) of the Income Tax Act, 1961.

Can Same-Sex Partners Claim Tax Exemption on Gifts as Spouses? Karnataka High Court to Examine

The ITAT Patna Bench set aside the ex-parte CIT(A) order in Ashutosh Shah’s case and directed a fresh hearing after serving notice at his registered email address.

ITAT Sets Aside Ex-Parte CIT(A) Order Over Alleged Wrong Email Notice, Directs Fresh Hearing After Service at Registered Email Address

The ITAT Patna Bench condoned the delay in filing the appeal and remanded the case to the Assessing Officer for a fresh assessment after providing the taxpayer an opportunity to be heard.

ITAT Gives Taxpayer Another Chance, Orders Fresh Assessment After Condoning Delay

The ITAT Patna Bench condoned a 216-day delay and remanded the income tax appeal to the CIT(A) for fresh adjudication on merits after providing the assessee a reasonable opportunity of hearing.

ITAT Condon​es 216-Day Delay in Income Tax Appeal, Remands Case to CIT(A) for Fresh Hearing on Merits

The ITAT remitted Charitable Trust’s Section 80G renewal application to the CIT(E) for fresh consideration, directing the authority to examine the applicability of CBDT Circular No. 06/2026.

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ITAT Sets Aside Rejection of Charitable Trust’s Section 12AB Registration Application, Remands Case to CIT(E) for Fresh Consideration

Can Same-Sex Partners Claim Tax Exemption on Gifts as Spouses? Karnataka High Court to Examine

ITAT Sets Aside Ex-Parte CIT(A) Order Over Alleged Wrong Email Notice, Directs Fresh Hearing After Service at Registered Email Address

ITAT Gives Taxpayer Another Chance, Orders Fresh Assessment After Condoning Delay

ITAT Condones 216-Day Delay in Income Tax Appeal, Remands Case to CIT(A) for Fresh Hearing on Merits

ITAT Remits Section 80G Renewal Application to CIT(E) for Fresh Consideration in Light of CBDT Circular

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

ITAT Sets Aside Rejection of Charitable Trust’s Section 12AB Registration Application, Remands Case to CIT(E) for Fresh Consideration

Can Same-Sex Partners Claim Tax Exemption on Gifts as Spouses? Karnataka High Court to Examine

ITAT Sets Aside Ex-Parte CIT(A) Order Over Alleged Wrong Email Notice, Directs Fresh Hearing After Service at Registered Email Address

ITAT Gives Taxpayer Another Chance, Orders Fresh Assessment After Condoning Delay

ITAT Condon​es 216-Day Delay in Income Tax Appeal, Remands Case to CIT(A) for Fresh Hearing on Merits

ITAT Remits Section 80G Renewal Application to CIT(E) for Fresh Consideration in Light of CBDT Circular

ITAT Condones 216-Day Delay in Income Tax Appeal, Remands Case to CIT(A) for Fresh Hearing on Merits