Judgement

The ITAT Bangalore Holds CPC Erred in Denying Section 115BAB Benefit Despite Timely Filing of Form 10-ID and Acceptance in Earlier Assessment Years

ITAT Allows 15% Concessional Tax Rate Under Section 115BAB Where Form 10-ID Was Filed Within Extended Due Date

ITAT quashed the assessment order after holding that the failure to issue a mandatory notice under Section 143(2) within the prescribed time limit rendered the entire scrutiny assessment invalid.

ITAT Invalidates Entire Assessment Proceedings Over Failure to Issue Mandatory Section 143(2) Notice Within Prescribed Time Limited

ITAT remanded the trust’s Section 12AB registration application to the Commissioner (Exemptions) for fresh consideration after granting it another opportunity to present its case.

ITAT Grants Trust Another Opportunity in Section 12AB Registration Case, Orders Fresh Decision

The ITAT Bangalore holds that every fresh registration application requires independent consideration 


ITAT Holds Fresh Application for Registration Under Sections 12AB and 80G Must Be Examined Independently

Pune ITAT rules that CPC cannot deny Section 11 exemption through Section 143(1) adjustments, directing relief for the registered trust.

ITAT Holds CPC Cannot Deny Section 11 Exemption Through Section 143(1) Adjustment

ITAT restored the appeal, ruling that CIT(A) cannot dismiss cases for non-prosecution and must decide tax appeals on the merits after considering submissions.

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ITAT Allows 15% Concessional Tax Rate Under Section 115BAB Where Form 10-ID Was Filed Within Extended Due Date

ITAT Invalidates Entire Assessment Proceedings Over Failure to Issue Mandatory Section 143(2) Notice Within Prescribed Time Limited

ITAT Grants Trust Another Opportunity in Section 12AB Registration Case, Orders Fresh Decision

ITAT Holds Fresh Application for Registration Under Sections 12AB and 80G Must Be Examined Independently

ITAT Holds CPC Cannot Deny Section 11 Exemption Through Section 143(1) Adjustment

ITAT Holds CIT(A) Cannot Dismiss Taxpayer’s Appeal Merely Over Non-Prosecution Without Merit Hearing