ITAT Pune Judgments — September 2021

The Tribunal held that the assessee's objects, aimed at promoting and protecting trade and commerce, fall under 'advancement of any other object of general public utility'. It also found that the activities undertaken, such as protests and promotional campaigns, were not in the nature of trade, commerce, or business.

The assessee requested to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The Tribunal, with no objection from the Revenue, allowed the withdrawal request.

The Tribunal allowed the assessee's request to withdraw the appeal, as there was no objection from the Revenue. The appeal was dismissed as withdrawn.

The Tribunal set aside the ex parte order of the CIT(A) and remitted the matter back. The CIT(A) was directed to dispose of the appeal afresh on merits after providing a reasonable opportunity of hearing to the assessee.

The Tribunal held that a penalty under Section 271(1)(c) is vitiated if the notice issued under Section 274 does not strike out the inapplicable limb (concealment of income or furnishing inaccurate particulars). This defect renders the penalty order invalid.

The Tribunal held that Section 14A disallowance is not applicable when no exempt income is received or receivable during the relevant year. The DRP's deletion of the addition was sustained, and the Revenue's appeal on this ground was dismissed.

The Tribunal held that Section 14A disallowance is not applicable when no exempt income is received or receivable during the relevant year. The DRP's deletion of the addition was sustained, and the Revenue's appeal on this ground was dismissed.

The Tribunal upheld the order of the CIT(A) in both grounds of appeal. The CIT(A) had restricted the disallowance on agricultural income and confirmed the addition on sundry creditors due to the assessee's failure to produce supporting evidence.