ITAT Pune Judgments — November 2020

The Tribunal held that if there is no exempt income, no disallowance can be made under Section 14A. Following various High Court precedents, the Tribunal overturned the CIT(A)'s order.

The assessee sought permission to withdraw the appeal, having opted for the VSV scheme. The Revenue did not object to the withdrawal.

The assessee requested to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The revenue did not object to the withdrawal.

The assessee sought to withdraw the appeal to avail the benefits of the 'Vivad se Vishwas' scheme. The Revenue did not object to the withdrawal.

The Tribunal permitted the assessee to withdraw the appeal as no objection was raised by the Revenue. The appeal was accordingly dismissed as withdrawn.

The assessee sought to withdraw the appeal as they had opted for the VVS Scheme 2020 and their application was admitted. The Revenue did not object to the withdrawal.

The assessee sought to withdraw the appeal as they had settled the dispute under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

The assessee requested to withdraw the appeal as they had opted for the DTVSV scheme. The Revenue did not object to the withdrawal.

The assessee sought permission to withdraw the appeal, which was not objected to by the Revenue. The tribunal permitted the withdrawal.

The Tribunal, while noting the assessee's non-appearance and lack of evidence, decided to provide one final opportunity. The orders of the lower authorities were set aside and restored to the CIT(Appeals) for re-adjudication, with a direction to the assessee to furnish all relevant details.

The Tribunal noted that the assessee had complied with the requirements of the Vivad Se Vishwas Scheme, including filing declarations and obtaining a certificate from the Designated Authority. Therefore, the Tribunal permitted the withdrawal of the appeals.

The Tribunal noted that the assessee had complied with the requirements of the Vivad Se Vishwas Scheme, including filing declarations and obtaining a certificate from the Designated Authority. Therefore, the Tribunal permitted the withdrawal of the appeals.

The Tribunal noted that the assessee had complied with the requirements of the Vivad Se Vishwas Scheme, including filing declarations and obtaining a certificate from the Designated Authority. Therefore, the Tribunal permitted the withdrawal of the appeals.

The Tribunal noted that the assessee had complied with the requirements of the Vivad Se Vishwas Scheme, including filing declarations and obtaining a certificate from the Designated Authority. Therefore, the Tribunal permitted the withdrawal of the appeals.

The Tribunal allowed the Revenue's appeals to be withdrawn. This withdrawal is subject to the condition that if the assessee's application under the Vivad se Vishwas Scheme is not accepted by the Department, the Revenue can restore these appeals.

The Tribunal dismissed the ground regarding the classification of receipts as it did not arise from the lower authorities' orders. For the depreciation claim, the Tribunal followed its own earlier decision in the assessee's own case, allowing the depreciation.

The Tribunal held that receipts from Sandvik Asia Pvt. Ltd. were not chargeable to tax under Article 12 of the DTAA, following previous rulings and the AO's own acceptance in subsequent years. For the other three entities, the matter was remitted to the AO for a fresh determination of the nature of services.

The Tribunal noted that the assessee had complied with the requirements of the Vivad Se Vishwas Scheme, including filing declarations and obtaining a certificate from the Designated Authority. Therefore, the Tribunal permitted the withdrawal of the appeal.

The Tribunal allowed the Revenue's appeals to be withdrawn. This withdrawal is subject to the condition that if the assessee's application under the Vivad se Vishwas Scheme is not accepted by the Department, the Revenue can restore these appeals.

The Tribunal held that the CIT(A) erred in passing an unfavorable order under Section 154 without affording the assessee an opportunity of hearing. The impugned order was set aside.

The Tribunal set aside the impugned order and restored the matter to the Assessing Officer for fresh assessment. The assessee was given liberty to file further evidence to justify their case.

The Tribunal remanded the first issue regarding the Rs. 56,36,188/- payment to the Assessing Officer for fresh verification with the direction to consider the evidence produced before the Tribunal. For the second issue concerning Section 40A(3), the disallowance was confirmed to the extent of Rs. 2,95,000/-, with the remaining Rs. 80,000/- to be examined by the Assessing Officer.

The Tribunal allowed the assessee's request to withdraw the appeals. The revenue had no objection to the withdrawal.

The Tribunal allowed the assessee's request to withdraw the appeals. The revenue had no objection to the withdrawal.

The Tribunal allowed the assessee's request to withdraw the appeal. The revenue had no objection to the withdrawal.

The Tribunal allowed the assessee's request to withdraw the appeals. The revenue had no objection to the withdrawal.

The Tribunal allowed the assessee's request to withdraw the appeals. The revenue had no objection to the withdrawal.

The Tribunal found that the CIT's order was based on a wrong assumption regarding the non-filing of financial statements. It directed the CIT to re-examine the financial statements and decide the application afresh.

The Tribunal noted that the assessee did not provide evidence to this Tribunal showing all details were submitted to the CIT(Exemptions). Therefore, the Tribunal granted one more opportunity to the assessee to furnish details.

The assessee requested to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.

The Tribunal granted permission to the assessee to withdraw the appeal. The appeal is dismissed as withdrawn, with liberty to revive if the Vivad Se Vishwas certificate is not issued.

The Tribunal noted that the quantum appeal was restored to the Assessing Officer. Therefore, penalty orders should be passed after giving effect to the Tribunal's order in the quantum appeal, as per Section 275(1)(A).

The Tribunal noted that the quantum appeal was restored to the Assessing Officer. Therefore, penalty orders should be passed after giving effect to the Tribunal's order in the quantum appeal, as per Section 275(1)(A).

The Tribunal noted that as per CBDT Circular No. 17/2019, appeals with a tax effect below Rs. 50 lakhs should not be filed. Therefore, the appeal was dismissed.

The Tribunal noted the assessee's request to withdraw the appeal and the Revenue's no objection. Consequently, the appeal was dismissed as withdrawn.

The tribunal granted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn because the issues were settled under the Vivad Se Vishwas Scheme, 2020.

The tribunal granted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn because the issues were settled under the Vivad Se Vishwas Scheme, 2020.

The tribunal granted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn because the issues were settled under the Vivad Se Vishwas Scheme, 2020.

The Tribunal held that trusts for charitable purposes can include religious advancement and that the absence of a dissolution clause does not automatically disqualify a trust for registration. The CIT had not properly examined whether the activities benefited a particular community.

The Tribunal granted permission to the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The tribunal granted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn because the issues were settled under the Vivad Se Vishwas Scheme, 2020.

The tribunal granted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn because the issues were settled under the Vivad Se Vishwas Scheme, 2020.

The tribunal granted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn because the issues were settled under the Vivad Se Vishwas Scheme, 2020.

The tribunal granted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn because the issues were settled under the Vivad Se Vishwas Scheme, 2020.

The tribunal granted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn because the issues were settled under the Vivad Se Vishwas Scheme, 2020.