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Ex Parte Appellate Order Set Aside for Non-Adjudication on Merits: Matter Restored to CIT(A) After Condonation of Delay – Mohammed Ashfaq Ansari vs. Income Tax Department (ITAT)
Facts of the
CaseThe assessee, Mohammed Ashfaq Ansari, filed an
appeal for Assessment Year 2014-15 against the order passed by the National
Faceless Appeal Centre dated 29.02.2024. The appeal before the Tribunal was
...
Capital Gains on Compulsory Acquisition and Claim of Exemption under RFCTLARR Act and Section 54B Remanded for Fresh Verification – Manoj Kumar vs. ITO, Ward-4(4), Patna (ITAT)
Facts of the
CaseThe assessee, Manoj Kumar, filed his return of
income for Assessment Year 2016-17 declaring total income of ₹2,20,560. The
case was selected for scrutiny and notice under Section 143(2) was issued.
...
Deletion of ₹5 Crore Cash Deposit Set Aside for Violation of Rule 46A: Matter Remanded for Verification of Bank Error – ITO, Ward-1(1), Bhagalpur vs. Sapna (ITAT Patna)
Facts of the
CaseThe assessee, Sapna, did not file a return of
income for Assessment Year 2015-16. Based on information available on the ITBA
system and Insight Portal, the Assessing Officer noted cash deposits of ₹...
Cash Deposits Not Taxable on Gross Basis Without Examining Net Income and Source: Matter Remanded for De Novo Consideration – Almahad Trust vs. ITO (Exemption), Ward-1, Patna (ITAT)
Facts of the
CaseThe assessee, Almahad Trust, filed its return of
income for Assessment Year 2013-14. Based on information from the e-filing
portal, the Assessing Officer noted cash deposits of ₹21,84,076 in a bank
...
Suppression of Turnover Established but Addition Restricted to Gross Profit on Estimated Receipts Excluding GST: Matter Remanded – Pan Tutorials Private Limited vs. CIT(A), Patna-3 (ITAT)
Facts of the
CaseThe assessee, Pan Tutorials Private Limited,
engaged in running coaching classes, filed its return of income for Assessment
Year 2018-19. A survey under Section 133A of the Income-tax Act was conducte...
Revision under Section 263 Upheld for Failure to Apply TDS Provisions on Freight Charges: Order Held Erroneous and Prejudicial to Revenue – Deepak Shrawan Budhia vs. Pr. CIT, Patna-1 (ITAT)
Facts of the
CaseThe assessee, Deepak Shrawan Budhia, filed an
appeal against the revision order passed under Section 263 dated 31.03.2025 by
the Principal Commissioner of Income Tax, Patna-1 for Assessment Year 2018-...
Revision under Section 263 Upheld for Failure to Examine Exceptional Items Claim, but Directions Beyond Show Cause Quashed: Wardha Solar (Maharashtra) Pvt. Ltd. vs. PCIT (ITAT Ahmedabad)
Facts of the CaseThe assessee, Wardha Solar (Maharashtra)
Private Limited, filed its return of income for Assessment Year 2020-21
declaring Nil income. The case was selected for complete scrutiny under CASS.
The asses...
Addition under Section 69A Restricted to Commission Income Set Aside for Lack of Verification of Shroff Business; Matter Remanded to AO: ITO vs. Dharmesh Rajnikant Trivedi (ITAT Ahmedabad)
Facts of the CaseThe assessee, Dharmesh Rajnikant Trivedi,
an individual, did not file his return of income for Assessment Year 2018-19.
It was noticed that the assessee had made substantial cash deposits aggregating
...
Belated Filing of Form 10B Held Procedural and Directory; Exemption under Section 11 Allowed Where Audit Report Filed Before Completion of Proceedings: Parantap Charitable Trust vs. ITO (ITAT Ahmedabad)
Facts of the CaseThe assessee, Parantap Charitable Trust,
filed its return of income for Assessment Year 2017-18 under Section 139(4)
after getting its accounts audited. However, Form 10B was not filed
electronically ...
Exemption under Sections 11 and 12 Cannot Be Denied Without Hearing a Registered Charitable Trust; Assessment Set Aside with Cost for De Novo Adjudication: Mangal Jivan Trust vs. ITO (Exemption) (ITAT Ahmedabad)
Facts of the CaseThe assessee, Mangal Jivan Trust, a
charitable trust located at Sedrana, District Patan, filed its return of income
for Assessment Year 2023-24 declaring Nil income after claiming exemption under
Sect...