Category: ITAT

Once registration granted u/s 12A entire receipts can not be taxed as income without allowing any expenses. Disallowances can be made only on violation of conditions. In a recent judgment, ITAT Delhi has held that Once registration granted u/s 12A entire receipts can not be taxed as income …

Addition made in original assessment proceedings u/s 143(3) and deleted by ITAT cannot be made again in assessment proceedings u/s 153A ABCAUS Case Law Citation:ABCAUS 3261 (2020) (02) ITAT In the instant case, appeal had been filed by the Assessee against the impugned order passed by Commissioner of …

For grant of registration u/s 12A if tax not deducted at source (TDS) from salary or salary paid partly in cash and partly by cheque is irrelevant ABCAUS Case Law Citation:ABCAUS 3259 (2020) (02) ITAT In the instant case, the appeal had been filed by the Assessee against …

Corrigendum cannot validate draft assessment order passed u/s 143(3)/144C by Assessing Officer clearly mentioning that order passed was a draft assessment order ABCAUS Case Law Citation:ABCAUS 3255 (2020) (02) ITAT Important case law relied upon by the parties:Vijay Television P. Ltd. Vs Dispute Resolution Panel & Ors. (2014) …

Finance Ministry notified Qualifications for appointment of ITAT, CESTAT & Other Tribunals President/Members. Composition of Search-cum Selection Committee In Nov 2019, a Constitution Bench of the Hon’ble Supreme Court had struck down the Tribunal, Appellate Tribunal and other Authorities (Qualification, Experience and other Conditions of Service of Members) …

Concealment penalty deleted as assessee was not habitual defaulter, made surrender only to buy peace and did not contest the issue further in quantum proceedings  ABCAUS Case Law Citation:ABCAUS 3254 (2020) (02) ITAT In the instant case, the appeal was filed by the appellant assessee against the order …

Appeal allowed as assessee was illiterate, did not get good legal advice. Even proper and appropriate grounds could not be raised before CIT(A) ABCAUS Case Law Citation:ABCAUS 3253 (2020) (02) ITAT In the instant case, appeal was filed by the assessee against the order of the CIT(A) in …

Penalty u/s 271(1)(c) for inadvertent error of accountant deleted as assessee revised belated return and his conduct was not contumacious ABCAUS Case Law Citation:ABCAUS 3252 (2020) (02) ITAT Important case law relied upon by the parties:CIT vs Fortune Hotels and Estates (P.) Ltd., 52 taxmann.com 330 (Bombay)Price Waterhouse …

Addition u/s 69 on the basis of unsigned receipts found during search deleted. Such unsigned receipts could not have been treated incriminating documents ABCAUS Case Law Citation:ABCAUS 3251 (2020) (02) ITAT In the instant case, the appellant assessee had challenged the order of the CIT(A) in confirming the …

TDS deposited before filing ITR is allowable u/s 43B despite assessee following cash method of accounting ABCAUS Case Law Citation:ABCAUS 3249 (2020) (02) ITAT Important case law relied upon by the parties:Associated Law Advisers Vs. ACITCommissioner of Income Tax XIII Vs. Naresh KumarCommissioner of Income Tax Vs. Rajinder …