Judgement

ITAT held that fresh applications for registration under Sections 12AB and 80G must be independently examined and cannot be rejected solely because an earlier application was denied.

Earlier Rejection Cannot Be Sole Ground to Reject Fresh Section 12AB and 80G Registration Applications, Says ITAT

ITAT has remanded the Rs 8.12 crore cash withdrawal disallowance case to the AO for fresh assessment after granting the assessee another opportunity to explain the transactions.

ITAT Remands Rs 8.12 Crore Cash Withdrawal Disallowance Case to AO for Fresh Assessment

The ITAT condoned a 1,731-day delay and remanded its Section 12A registration application for fresh consideration, citing bona fide reasons and COVID-19-related difficulties.

ITAT Condones 1,731-Day Delay, Remands Cancer Trust's Section 12A Registration Application for Fresh Consideration

The ITAT Delhi holds that reassessment under Sections 147 or 148 cannot survive beyond three years if the income to have escaped assessment is below the statutory limit. 

ITAT Rules Reassessment Notices Where Escaped Income Ultimately Fell Below Rs 50 Lakh Threshold as Unsustainable

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With no official extension announced yet, experts urge taxpayers to file their ITRs by July 31 instead of waiting for rumours or last-minute updates.

ITR Deadline July 31: No Official Extension Yet, Experts Warn Taxpayers Not to Wait

The ITAT held that a technical mistake in mentioning the correct provision cannot be a reason to deny Section 12AB registration and directed the CIT(E) to reconsider the application.

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Earlier Rejection Cannot Be Sole Ground to Reject Fresh Section 12AB and 80G Registration Applications, Says ITAT

ITAT Remands Rs 8.12 Crore Cash Withdrawal Disallowance Case to AO for Fresh Assessment

ITAT Condones 1,731-Day Delay, Remands Cancer Trust's Section 12A Registration Application for Fresh Consideration

ITAT Rules Reassessment Notices Where Escaped Income Ultimately Fell Below Rs 50 Lakh Threshold as Unsustainable

ITR Deadline July 31: No Official Extension Yet, Experts Warn Taxpayers Not to Wait

Technical Mistake In Mentioning Correct Provision Cannot Be A Reason To Deny Section 12AB Registration, Holds ITAT