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228 orders · Page 4 of 5
The Tribunal held that the assessee's predominant activities were rendering specialized technical and research services for consideration to commercial entities, not pursuing an independent charitable object. Therefore, the assessee did not satisfy the conditions for registration under section 12AB.
The Tribunal set aside the CIT(E)'s order and restored the matter for de novo adjudication, accepting the assessee's prayer for an effective opportunity to explain the discrepancies and substantiate its case.
The Tribunal found that the unsecured loan discrepancy was factual and required re-appreciation by the CIT(E). The Tribunal also noted that the allegation of a high interest rate needed to be factually ascertained against prevailing market practices.
The Tribunal held that the lower authorities had not examined the returns filed under the other PANs where the cash deposits were allegedly disclosed. Therefore, the matter was restored to the Assessing Officer for a comprehensive verification of all three PANs to determine if the deposits were already accounted for.
The Tribunal restored the matter to the AO for de-novo adjudication, allowing the assessee an opportunity to plead and prove its case, citing principles of natural justice. This was due to the assessee's contention of being unrepresented and its ability to demonstrate that TDS was not required on the impugned payments.
The Tribunal set aside the CIT(E)'s order and restored the matter for de novo adjudication, accepting the assessee's prayer for an effective opportunity to explain the discrepancies and substantiate its case.
The Tribunal set aside the CIT(E)'s order and restored the matter for de novo adjudication, accepting the assessee's prayer for an effective opportunity to explain the discrepancies and substantiate its case.
The Tribunal, while noting the assessee's non-compliance, decided to provide another opportunity for hearing. The impugned order was set aside, and the matter was restored to the CIT(A) for fresh adjudication.
The Tribunal held that the assessee should be given one more opportunity to present its case. The matter was remanded back to the CIT (Exemptions) to provide sufficient opportunity for filing documents and proving the genuineness of the case.
The Tribunal granted permission to the appellant to withdraw the appeal as it had become infructuous. The appeal was dismissed as withdrawn.
The Tribunal held that while the assessee has a statutory obligation to comply and file appeals on time, their right to contest additions on merit should not be dismissed on technical grounds. Therefore, the matter was restored to the Assessing Officer for de novo assessment, imposing a cost on the assessee.
The Tribunal held that the addition was not supported by concrete evidence and was based solely on allegations. The assessee had provided supporting purchase invoices and ledger extracts showing banking channel transactions.
The Tribunal accepted the assessee's plea for another opportunity to rectify the deficiencies, citing principles of natural justice. The impugned orders were set aside, and the matter was restored to the CIT(E) for fresh adjudication.
The Tribunal set aside the CIT(E)'s order and restored the issue for fresh adjudication. It directed the CIT(E) to provide the assessee with an opportunity to plead and prove its case, emphasizing principles of natural justice.
The Tribunal accepted the assessee's plea for another opportunity to rectify the deficiencies, citing principles of natural justice. The impugned orders were set aside, and the matter was restored to the CIT(E) for fresh adjudication.
The Tribunal held that the distinction between religious and charitable purposes depends on the predominant object of the institution, not merely the presence of religious practices. Incidental religious activities do not automatically make a charitable institution religious.
The Tribunal upheld the lower authorities' decisions, finding that the assessee failed to provide sufficient evidence to rebut the findings regarding outstanding creditors, the unreasonableness of wage expenses, and the lack of commercial expediency for cash payments.
The Tribunal found that the cash deposits were likely made by the assessee's husband, as she was not in India at the time. The Tribunal also noted the lack of inquiry by the AO into the husband's or the third party's explanation, leading to the deletion of the addition.
The Tribunal held that the AO's addition was based on presumptions and conjectures, as the assessee's books of accounts were not rejected and sales were duly accounted for. The CIT(A)'s deletion of the addition was upheld.
The Tribunal concurred with the CIT(A)'s decision to delete the addition, as the assessee's voluntary surrender of unexplained expenditure already exceeded the AO's estimated profit. The Tribunal found no merit in the assessee's subsequent plea to reclassify the surrender as business income.
The Tribunal held that the CIT(Exemptions) failed to provide a sufficient opportunity for the assessee to be heard and present evidence. Therefore, the matters were remanded back to the CIT(Exemptions) for fresh adjudication.
The Tribunal accepted the assessee's prayer for admission of additional evidence, stating it would have a material bearing on the case. The impugned order was set aside, and the issue of registration was restored to the CIT(E) for fresh consideration.
The Tribunal found that the CIT(A) had indeed relied on a prior year's order without independent examination for the current year. The assessee conceded that this specific ground was not adjudicated in the prior year.
The Tribunal, considering the principles of natural justice, granted the assessee another opportunity to present its case. The impugned order was set aside, and the matter was restored to the Assessing Officer for a de-novo assessment.
The Tribunal found that the assessee's financial statements showed expenses on medical and welfare activities, with no expenditure on religious activities. Since no proper opportunity for hearing was given before the categorization, the order was set aside.
The Tribunal held that the assessee should be given one more opportunity to prove its case. The matter was remanded back to the CIT (E) to provide a hearing and allow the assessee to submit necessary documents.
The Tribunal held that the rejection was premature and violated principles of natural justice. It restored the matters to the CIT(Exemptions) for a fresh adjudication after granting the assessee an effective opportunity to present all documents.
The Tribunal found that the rejections were primarily due to non-appearance and non-furnishing of documents, without examining the charitable nature of the assessee's objects. Considering the principles of natural justice, one more opportunity was granted.
The Tribunal held that the distinction between religious and charitable purposes depends on the predominant object of the institution, not merely the presence of religious practices. Incidental religious activities do not automatically make a charitable institution religious.
The Tribunal held that procedural provisions should advance justice and that the CIT(A) should have considered condoning the delay liberally, especially when substantial issues are involved. The Tribunal set aside the CIT(A)'s order and restored the matter for fresh adjudication.
The Tribunal held that the assessee had a reasonable cause for the violation due to an unforeseen emergency, and the penalty provisions are not automatic. The genuineness of the transactions was not doubted, and there was no intention to evade tax.
The Tribunal held that the AO's presumption of manipulation based on past trends was fallacious, especially in an abnormal year like demonetization. The assessee had discharged its onus by providing sufficient documentary evidence, including cash book and sales invoices.
The Tribunal held that the addition was made solely on third-party information without any corroborating material from the revenue. The presumption under Section 292C(1) is not applicable here, and the onus was on the revenue to prove the transaction.
The Tribunal held that while Section 234E existed, Section 200A did not initially provide the machinery for computing and levying this fee. Following the principle that a taxing provision should be construed in favor of the assessee when two reasonable interpretations exist, the levy was deemed invalid.
The Tribunal held that the assessee had satisfactorily explained the cash payments during the revisionary proceedings. The Pr. CIT failed to satisfy the mandatory jurisdictional requirements of Section 263 as no independent inquiry was conducted and the assessment order was not demonstrably erroneous or prejudicial to the revenue.
The Tribunal held that since the cost of acquisition was accepted and payments for improvement were made through banking channels to the same entity, the claim for cost of improvement should not be doubted without cogent evidence. The Assessing Officer was directed to allow the deduction.
The Tribunal held that the distinction between religious and charitable purposes depends on the predominant object of the institution, not merely the presence of religious practices. Incidental religious activities do not automatically make a charitable institution religious.
The Tribunal set aside the impugned order and restored the issue to the CIT(E) for fresh adjudication. The assessee was directed to plead and prove its case, considering principles of natural justice.
The Tribunal set aside the ex parte order and remanded the matter back to the CIT (Exemptions) for fresh adjudication, granting the assessee one more opportunity to present its case.
The Tribunal set aside the impugned order and restored the issue of approval back to the CIT(Exemption) for fresh adjudication. The assessee was directed to plead and prove its case forthwith, considering the principles of natural justice.
The Tribunal held that the amount in question was an allocation of profits from seized books, not an unsecured loan, and that similar issues in other cases were resolved by accepting disclosures. The addition was therefore unsustainable.
The Tribunal held that the distinction between religious and charitable purposes depends on the predominant object of the institution, not merely the presence of religious practices. Incidental religious activities do not automatically make a charitable institution religious.
The Tribunal held that the addition was based on mere presumption and suspicion from an Excel sheet entry, without concrete evidence of cash exchange. The onus was on the revenue to prove the cash transaction, which was not discharged.
The Tribunal acknowledged that mere cash withdrawals don't fully substantiate the claim but also noted that they indicate funds were available. Considering the lapse of time and practical difficulties, the Tribunal directed the AO to allow 50% of the claimed indexed cost of improvement.
The ITAT condoned the delay in filing the appeal due to the assessee's explanation of non-receipt of notices. The tribunal set aside the CIT(A)'s order and restored the matter for fresh adjudication on merits, granting the assessee a final opportunity to present evidence.
The Tribunal held that the exemption under Section 10(23C)(iiiad) is for genuinely small educational institutions and cannot be used to fragment a composite institution. Since the assessee failed to prove independent existence and accounting of its institutions, the aggregation of receipts was upheld.
The Tribunal held that the distinction between religious and charitable purposes depends on the predominant object of the institution, not merely the presence of religious practices. Incidental religious activities do not automatically make a charitable institution religious.
The ITAT condoned the delay in filing the appeal due to the assessee's explanation of non-receipt of notices. The tribunal set aside the CIT(A)'s order and restored the matter for fresh adjudication on merits, granting the assessee a final opportunity to present evidence.
The Tribunal held that the rejection was premature and violated principles of natural justice. It restored the matters to the CIT(Exemptions) for a fresh adjudication after granting the assessee an effective opportunity to present all documents.
The Tribunal found that the rejections were primarily due to non-appearance and non-furnishing of documents, without examining the charitable nature of the assessee's objects. Considering the principles of natural justice, one more opportunity was granted.