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Rejection of Registration under Sections 12AB and 80G for Lack of Charitable Activity Not Sustainable When Funds Are Utilised for Construction of Charitable Infrastructure – ITAT Lucknow in Kirti Mahal Satsang Bhawan Trust vs. CIT (Exemptions)
The
assessee trust filed applications in Form No. 10AB seeking registration
under Section 12AB of the Income-tax Act, 1961 and approval under Section
80G(5). The Commissioner of Income Tax (Exemptions), Lucknow reject...
ITAT Lucknow Sets Aside CIT(A) Order for Violation of Natural Justice: Aabdeen Travel Services vs ITO (AY 2017-18)
The
present appeal was filed by the assessee, M/s Aabdeen Travel Services,
for the Assessment Year 2017-18, challenging the appellate order dated
18.10.2023 passed by the Commissioner of Income Tax (Appeals). The asse...
ITAT Delhi Holds PCIT’s Section 263 Revision Invalid Where AO Made Detailed Enquiries and Applied Mind; Addition Under Section 68 Held Appropriate, Not Section 41(1) — J.M. Housing Ltd. v. PCIT (ITA No. 8248/Del/2025) (Del-Trib, 31.12.2025)
The
appeal before the Income Tax Appellate Tribunal, Delhi Bench, arose from the
order passed by the Principal Commissioner of Income Tax (Central), Kanpur
under Section 263 of the Income Tax Act, 1961, seeking to rev...
Benami Transactions & Demonetisation Cash Routing: Provisional Attachment, “Reasons to Believe” and Independent Satisfaction — M/s Bajrang Traders v. Initiating Officer (SAFEMA Tribunal, 2025)
Benami
Transactions, Demonetisation Cash Routing and Provisional Attachment Statutory
Definitions, “Reasons to Believe” under Section 24(1), and the Doctrine of
Independent Satisfaction M/s Bajrang
Trad...
Revision under Section 264 vis-à-vis Appeal under Section 246A: Scope of Discretion, Errors in Return and the Preventive Role of Revisional Jurisdiction — An Analysis of the Bombay High Court decision in Swaminarayan Mandir Trust Versus Commissioner of Income Tax (Exemptions), Mumbai & Ors
Revision under
Section 264 vis-à-vis Appeal under Section 246A: Scope of Discretion, Errors in
Return and the Preventive Role of Revisional Jurisdiction — An Analysis of the
Bombay High Court decision in Swaminaray...
Limitation Under Section 153 Applies to DRP Proceedings Under Section 144C – Assistant Commissioner of Income Tax (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd., Supreme Court (2025 INSC 946)
The Supreme Court of India, in Civil Appeals arising out of SLP (Civil) Nos. 20569–20572 of 2023, reported as 2025 INSC 946, examined the statutory framework governing assessment proceedings for eligible assessees unde...
Income-tax Prosecution Cannot Continue After Settlement Commission Grants Penalty Immunity Without Proof of Wilful Evasion – Vijay Krishnaswami @ Krishnaswami Vijayakumar v. Deputy Director of Income Tax (Investigation), Supreme Court (2025 INSC 1048)
n the Supreme Court of India, the Criminal Appeals arising out of SLP (Crl.) Nos. 3618–3620 of 2024 were decided on 28 August 2025, reported as 2025 INSC 1048. The appeals were filed by Vijay Krishnaswami challenging t...
Temporary Break in Business Is Not Business Closure – Pride Foramer S.A. vs Commissioner of Income Tax & Anr., Supreme Court (2025 INSC 1247)
In the Supreme Court of India judgment reported as 2025 INSC 1247 delivered on 17 October 2025, the Apex Court addressed appeals arising from Income Tax Appeal Nos. 49 of 2005, 91 & 98 of 2006 relating to assessment ...
GST Goods Detention for Route Deviation Unsustainable Without Proof of Tax Evasion — Section 129 Penalty Set Aside by Karnataka High Court | M/s. Hysum Steel v. JCCT (Appeals) (2025)
Goods
detention for alleged route deviation despite valid invoice-s.129 penalty set
aside for lack of evasion proof KARNATAKA
HIGH COURT-M/s. Hysum Steel Versus The Joint Commissioner of Commercial Taxes
(Appeal...
Ex-parte GST Adjudication and Cancellation of Registration Set Aside for Violation of Natural Justice — Karnataka High Court | D.V. Constructions v. Union of India (2025)
Cancellation
of GST registration of petitioner - petitioner had failed to file his monthly
returns for a continues period of six months - adjudication order passed
without granting an opportunity of personal hearing t...