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408 orders · Page 9 of 9
The Tribunal held that the assessee is entitled to claim deduction under Section 80P even if the return of income was filed beyond the due date, especially since Section 80AC was not applicable for the assessment year in question.
The Tribunal held that the principles of natural justice require adequate opportunity to be afforded to the assessee to substantiate their claim with documentary evidence. Therefore, the impugned ex parte order of the CIT(A) was set aside.
The Tribunal, noting that the assessment was ex-parte and issues were not adjudicated on merits, granted the assessee one more opportunity to present its case and file documents before the AO. The matter was restored to the AO for de novo assessment.
The Tribunal noted that the assessee had challenged the order regarding condonation of delay in filing the return before the High Court, which was pending. Therefore, the matter was restored to the AO to await the High Court's decision.
The Tribunal held that web hosting services provided by the assessee do not confer any right to use equipment or intellectual property on the recipient. Therefore, the receipts are not taxable as royalty under the Income Tax Act or the India-USA DTAA.
The Tribunal held that web hosting services provided by the assessee do not confer any right to use equipment or intellectual property on the recipient. Therefore, the receipts are not taxable as royalty under the Income Tax Act or the India-USA DTAA.
The Tribunal found that the lower authorities had not conducted sufficient factual verification regarding the PAN-Aadhaar linkage status of deductees, subsequent regularisation, or the applicability of relevant circulars and judicial precedents. Therefore, the matter was restored to the Assessing Officer for fresh adjudication.
The Tribunal held that the CIT(A) should have properly examined the reasons for the delay in filing the appeal. The matter was restored to the CIT(A) to decide the condonation of delay and, if condoned, to adjudicate the appeal on merits.