Tag: ITAT Jodhpur

ITAT allows withdrawal of appeal against rejection of registration u/s 12AB as assessee had been availing benefit of blanket exemption u/s 10(23C)(iiiad) In a recent judgment, ITAT Jodhpur allowed withdrawal of appeal against rejection of applications filed for registration u/s 12AB as assessee had been availing benefit of …

Phrase “genuineness of activities” has been interpreted liberally by various judicial forums including the ITAT and High Courts – ITAT In a recent judgment, ITAT Jodhpur has held that the phrase “genuineness of activities” has been interpreted liberally by various judicial forums including the ITAT and High Courts, …

Joining lands and entering development agreement amounted to business as owners who were brother were also directors in the builder company In a recent judgment, ITAT Jodhpur has held that activity of joining the lands and constructing houses thereon amounted to adventure in the nature of trade as …

Gupt donation/donation received in small boxes can not be held anonymous donation- ITAT  In a recent judgment, ITAT Jodhpur held that gupt donation/donation in small boxes can not held anonymous donation. Even if such donations are not considered as corpus donations the trust was otherwise get deduction on …