ITAT Delhi held that a donor cannot be denied deduction merely because the political party failed to record the donation. Verified payment through bank qualifies for 80GGC ...

The Delhi ITAT allowed the taxpayer's appeal, holding that the intimation issued on February 27, 2023, was invalid as the legal deadline expired on December 31, 2022. Once the mandatory limitation ...

The Delhi ITAT restored a reassessment appeal to the CIT(A) because evidence was rejected only for lack of a formal Rule 46A application. The Tribunal directed the CIT(A) to admit the additional ...

An assessment adding ₹17.62 lakh was annulled as the income was below ₹50 lakh, limiting the period to three years under Section 149(1)(a). The Tribunal held the notice was time-barred as it was ...

The ITAT dismissed the Revenues appeal, ruling that restrictions on set-off of carried-forward losses under Section 79 apply ...

The Tribunal condoned a 563-day delay in filing appeal caused by frequent changes in management and poor communication in a co-operative bank. It held that negligence of officials should not override ...

The ITAT Rajkot ruled that a political donation made through a banking channel cannot be disallowed if the donor provides complete evidence of the payment and the recipients registration. The Tribunal ...

ITAT Rajkot held that a one-day delay in filing objections before the DRP should not defeat justice. The Tribunal condoned the delay and remanded the case for fresh adjudication, emphasizing that ...

I, confirming that the obligation to deduct tax on lease rent paid to NOIDA Authority applies prospectively from 16.02.2017. Following Supreme Court precedents, the Tribunal ruled the real estate firm ...

The ITAT Kolkata restored Section 12A registration and Section 11 exemption to the Chamber of Commerce, holding that its objects and activities are charitable in nature, similar to the Indian Chamber ...

The ITAT Kolkata allowed a trusts appeal, ruling its anonymous donations were not taxable under Section 115BBC after the trust demonstrated its objects included both religious and charitable purposes ...

Court held that authorities cannot block Input Tax Credit accrued after the date of action, directing restoration of ₹1.43 crore to the taxpayer while upholding blockage of earlier ...