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225 orders · Page 2 of 5
The Tribunal noted that the non-compliance might not have been intentional due to service issues. Considering the interest of justice, the matter was restored to the Ld. CIT(E) for a fresh decision on merits after providing a reasonable opportunity of hearing.
The Tribunal found that the AO had knowledge of the death of the previous owner and the transfer of business. The Tribunal also noted that the assessee had filed an online reply with supporting documents which were not considered. The bank account transactions were already appearing in the audited balance sheet.
The Tribunal held that the CIT(A) erroneously dismissed the appeal for non-prosecution and has the power and obligation to decide appeals on merits, not merely on procedural grounds. The High Court's ruling was cited to support this.
The Tribunal condoned the delay of 258 days in filing the appeal before it, finding that the delay was not intentional and caused by a genuine clerical mistake. The appeal was admitted for adjudication.
The Tribunal held that the assessee failed to furnish necessary details to verify the genuineness of its activities and fulfillment of conditions for registration under section 80G. The Tribunal also noted the assessee's non-appearance for hearings.
The Tribunal found that the AO and CIT(A) had not properly verified the details submitted by the assessee regarding agricultural income and cash deposits. Therefore, the case was remanded back to the AO for a fresh assessment.
The Tribunal noted the assessee's failure to respond and the ex-parte nature of the orders. However, considering the possibility of sufficient cause and in the interest of justice, the matter was restored to the CIT(A) for fresh adjudication.
For the appeal related to the primary application (ITA No.1702/PUN/2025), the Tribunal condoned the delay, set aside the CIT's order, and remanded the matter back for fresh adjudication after providing one final opportunity to the assessee. The second appeal (ITA No.1703/PUN/2025) was dismissed as infructuous since the primary issue was remanded for de novo adjudication.
The Tribunal restored the appeal to the CIT(A)/NFAC, directing them to grant one final opportunity to the assessee to present their case and decide the issue on merits.
For the appeal related to the primary application (ITA No.1702/PUN/2025), the Tribunal condoned the delay, set aside the CIT's order, and remanded the matter back for fresh adjudication after providing one final opportunity to the assessee. The second appeal (ITA No.1703/PUN/2025) was dismissed as infructuous since the primary issue was remanded for de novo adjudication.
The Tribunal found merit in the assessee's contention that if the turnover in FY 2018-19 was less than Rs. 400 crore, the tax rate should be 25%. The matter was restored to the Assessing Officer for verification of turnover.
The Tribunal held that the CIT (Exemption) erred in rejecting the application. It noted that the previous regular approval was granted on 29.10.2024, making it impossible for the appellant to file the subsequent application by the original deadline of 30.09.2024. The tribunal found the appellant's application to be valid.
The Tribunal noted that the assessee had initially furnished particulars of both speculation loss and short-term capital loss separately in the original return. In the revised return, due to an inadvertent mistake by the tax consultant, both losses were consolidated under the head 'speculation loss', leading to a mismatch and an excess claim of Rs. 33,40,036. The Tribunal found no mala fide intention or mens rea on the part of the assessee to evade taxes. It held that the AO should have sympathetically considered the clerical mistake and the circumstances leading to the wrong claim. Consequently, the Tribunal set aside the penalty order and deleted the penalty of Rs. 8,51,835 levied under section 271(1)(c) of the Act. The ground of appeal on limitation was dismissed as not pressed by the assessee.
The Tribunal held that interest income earned by a cooperative society from deposits with cooperative banks is eligible for deduction under Section 80P(2)(d) of the Income Tax Act. The Tribunal followed its own previous decisions and decisions of coordinate benches.
The Tribunal held that interest income earned by a cooperative society from deposits with cooperative banks is eligible for deduction under Section 80P(2)(d) of the Income Tax Act. The Tribunal followed its own previous decisions and decisions of coordinate benches.
The Tribunal condoned the delay in filing the appeal, acknowledging sufficient cause. The legal issue raised by the assessee was dismissed as not pressed. For the merits of the case, the Tribunal observed that the rental income was likely taxed twice by the CPC.
The Tribunal noted that the intimation under Section 143(1) merges with the assessment order under Section 143(3). Since no additions were made and the returned income was accepted, the issue of Section 234C interest was deemed infructuous. However, due to lack of clarity on the computation of interest, the matter was remitted to the AO.
The ITAT condoned the delay in filing the appeal before the CIT(A), citing the critical medical condition of the assessee's Chartered Accountant as a sufficient cause. The matter was restored to the CIT(A) for a decision on merits.
The assessee requested to withdraw the appeal as it was filed twice. The Revenue did not object to the withdrawal. The Tribunal allowed the assessee to withdraw the appeal.
The Tribunal held that for AY 2021-22, since the returned income was accepted, the issue of Section 234C interest was remitted to the AO for verification. For AY 2022-23, the addition for GST refund and consequential Section 234C interest were also restored to the AO for verification of the assessee's accounting treatment.
The Tribunal, considering the assessee's request for one more opportunity due to inability to file crucial documents before the CIT(A), decided to remit the issues back to the CIT(A) for fresh adjudication. The CIT(A) is to provide a reasonable opportunity of being heard to the assessee.
The Tribunal held that the CIT(A) erred in dismissing the appeal as unadmitted based on the incorrect premise that no return was filed. The Tribunal directed the CIT(A) to admit the appeal and decide it on merits, allowing the assessee to raise legal grounds.
The Tribunal noted the assessee's submission of additional evidence and reliance on previous judgments where similar deductions for farmhouses were allowed under Section 54F. Deeming it appropriate for verification, the Tribunal set aside the CIT(A)'s order regarding the Section 54F disallowance and restored the issue to the Assessing Officer for a fresh decision after considering the new evidence and providing a reasonable opportunity of hearing to the assessee.
The Tribunal found that the AO and CIT(A) did not appreciate the facts correctly, particularly regarding the validity of the returns and the assessee's claim for Section 54F deduction. The Tribunal set aside the order and restored the matter to the AO for fresh adjudication.
The Tribunal found merit in the assessee's contention regarding the delay being caused by the rejection of the first application. It directed the CIT(E) to condone the delay and decide the application afresh on merits.
The Tribunal held that the Principal Commissioner of Income Tax (PCIT) was not justified in invoking the provisions of Section 263 of the Income Tax Act, 1961. For Section 263 jurisdiction, both conditions – that the AO's order is erroneous and prejudicial to the revenue – must be fulfilled. While the order might be prejudicial to the revenue, it was not considered erroneous. The AO had allowed the deduction under Section 80P after verifying requisite details and taking a plausible view on a debatable issue. The Tribunal relied on the decision of a co-ordinate bench in the assessee's own case for AY 2022-23, and also cited the Supreme Court's decision in Pr.CIT Vs. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd., which held that a credit society is entitled to exemption under Section 80P(2) and Section 80P(4) is not applicable. Therefore, the PCIT's order was set aside, and the grounds of appeal raised by the assessee were allowed.
The Tribunal restored the issue to the file of the Addl/JCIT(A) for fresh adjudication, directing the assessee to appear and submit requisite details without adjournment. The grounds raised were allowed for statistical purposes pending re-adjudication.
The Tribunal held that the reassessment proceedings were invalid and bad in law. The Tribunal reasoned that Section 189 of the Income Tax Act, 1961, is a machinery section enacted for the purpose of assessment and imposition of tax liability already incurred by the firm while in existence or during the period business was carried on. It assumes the continuance of the business or existence of the firm only for the purpose of assessment and not for any other purpose. The section cannot extend to income or profits that accrued, arose, or were received after the discontinuance of business or dissolution of the firm. In the instant case, the firm was undisputedly dissolved on 31.08.2012, and there was no evidence of business transactions after dissolution. Therefore, the reassessment proceedings against a dissolved firm for income arising post-dissolution were held to be invalid. Consequently, the addition made under Section 69A read with Section 115BBE was quashed. As the assessment order was quashed, the penalty levied under Section 271AAC(1) was also deleted as it had no basis. The assessee succeeded on the legal ground, rendering other grounds irrelevant.
The Tribunal accepted the assessee's application for withdrawal of the appeal. The reasoning was based on the assessee having opted to settle the tax dispute under the VSV Scheme, 2024. The Tribunal noted that Form No.1 was filed by the assessee on 24/12/2024, and Form No.2, determining the tax liability under the VSV Scheme, was received by the assessee on 29/10/2025. Consequently, the Tribunal dismissed the appeal as withdrawn, in accordance with the requirements of Section 91(3) of the Finance (No.2) Act, 2024. The Tribunal also provided a conditional relief, stating that if the assessee is unable to get the tax dispute settled under the VSV Scheme, it can file a Miscellaneous Application for recalling the order within the prescribed time limit. The ratio decidendi is that an appeal can be withdrawn and dismissed as withdrawn when the underlying dispute is settled under a statutory scheme like the VSV Scheme, provided the procedural requirements are met.
The Tribunal condoned the delay in filing the appeal, citing the death of the person handling taxation matters and the fact that the assessee-society is run by retired defence officers not well-versed in tax procedures. The issue of disallowance under section 80P was restored to the CIT(A) for fresh adjudication on merits.
The Tribunal held that the reassessment proceedings were invalid and bad in law. The Tribunal referred to Section 189 of the Act, which deals with assessment after discontinuance or dissolution of a firm. However, it also cited the Rajasthan High Court's decisions in George Talkies Circuit vs. CIT and CIT vs. United Trading Co. These decisions clarified that Section 189 is a machinery section to facilitate assessment of income already incurred or business carried on by the firm while it existed. It cannot extend to income or profits that accrued, arose, or were received after the discontinuance of business or dissolution of the firm. The Tribunal noted that the assessee firm was undisputedly dissolved on 31.08.2012, and there was no evidence of business transactions after dissolution. Therefore, the reassessment proceedings against a dissolved firm for income arising post-dissolution were held to be invalid. The assessee succeeded on this legal ground, rendering other grounds irrelevant. Consequently, the assessment order was quashed, and the penalty under Section 271AAC was deleted as it was based on the invalid assessment.
The Tribunal found that the assessee had sufficient cause for not filing certain documents before the lower authorities and admitted additional evidence. The Tribunal set aside the order of the CIT(A) for fresh adjudication.
The Tribunal condoned the delay in filing the appeal, citing the death of the person handling taxation matters and the fact that the assessee-society is run by retired defence officers not well-versed in tax procedures. The issue of disallowance under section 80P was restored to the CIT(A) for fresh adjudication on merits.
The Tribunal restored the issue to the file of the Addl/JCIT(A) for fresh adjudication, directing the assessee to appear and submit requisite details without adjournment. The grounds raised were allowed for statistical purposes pending re-adjudication.
The Tribunal found that the CIT(A)/NFAC dismissed the appeal without condoning the delay but also considered the merits. The Tribunal deemed it appropriate to set aside the CIT(A)/NFAC's order and remand the matter back for a fresh decision after providing the assessee with a reasonable opportunity to be heard and present its case.
The Tribunal set aside the orders of the CIT(Exemption) for denovo adjudication. The CIT(Exemption) was directed to provide an opportunity of hearing to the assessee, who was also directed to file necessary documents.
The Tribunal condoned a 109-day delay in filing the appeal, citing the assessee's change of address as the reason. Observing that the CIT(A) dismissed the appeal in limine without discussing the merits, the Tribunal remitted the case back to the CIT(A) for fresh adjudication, ensuring a proper opportunity of hearing to the assessee.
The Tribunal condoned the delay in filing the appeal. Considering the documents submitted by the assessee suggesting agricultural activities and income, the Tribunal restored the issues to the Assessing Officer for de novo assessment.
The Tribunal set aside the orders of the CIT(Appeal) for de novo adjudication, directing that the Assessee be given an opportunity of hearing. Necessary documents are to be filed by the Assessee.
The Tribunal observed that the CIT(A) order was not a speaking order and did not address the assessee's detailed submissions. Therefore, the Tribunal remitted the issues back to the Ld. CIT(A) for fresh adjudication and for passing a speaking order under Section 250(6), ensuring proper opportunity of hearing for the assessee.
The Tribunal set aside the orders of the CIT(Appeal) for de novo adjudication, directing that the Assessee be given an opportunity of hearing. Necessary documents are to be filed by the Assessee.
The Tribunal held that the AO failed to establish the ingredients of misreporting under Section 270A(9) and that the assessee's claim was bonafide and supported by judicial precedents. Therefore, the penalty was deleted.
The Tribunal held that the authorities below erred in denying the assessee's claim under Section 80G. The Tribunal noted that the AO and CIT(A) had not verified the nature of payments qualifying for exemption under Section 80G and the quantum of eligibility. The Tribunal reasoned that the assessee cannot be denied the benefit of a claim under Chapter VI-A, which is considered for computing 'Total Taxable Income', merely because such payment forms part of CSR. Doing so would lead to double disallowance, which is not the intention of the legislature. The Tribunal relied on decisions of co-ordinate benches. Consequently, the Tribunal set aside the orders of the lower authorities and directed the AO to verify and allow the assessee's claim of deduction under Section 80G to the extent eligible. The grounds raised by the assessee were allowed for statistical purposes.
The Tribunal set aside the order of the Ld. CIT(A)/NFAC and remanded the matter back for fresh consideration. It directed the CIT(A) to decide the appeal afresh, taking into account the assessee's arguments, including the department's acceptance of her returns for subsequent years involving similar transactions.
The Tribunal held that the assessee is entitled to the disallowed deduction under Section 10AA for unrealized export proceeds. The issue regarding the enhancement of Section 10AA deduction due to PF/ESI disallowance was restored to the CIT(A) for adjudication.
The Tribunal noted that the assessee's appeal against the rejection of its section 12A registration was decided in its favour by the same Tribunal. Therefore, the order of the CIT(Exemption) rejecting the 80G registration was set aside for de novo adjudication.
The Tribunal set aside the ex-parte order of the CIT(A) due to non-compliance with the principles of natural justice. The matter was remanded back to the CIT(A) to decide the appeal afresh after providing a reasonable opportunity of hearing to the assessee.
The Tribunal, prioritizing substantial justice over technicalities, set aside the Ld. CIT(A)/NFAC's order. Citing Supreme Court precedents on condonation of delay, it directed the CIT(A)/NFAC to condone the delay and readjudicate the appeal on its merits, granting the assessee a proper opportunity to present her case and submit all necessary details. The assessee was instructed to cooperate without seeking adjournments.
The Tribunal noted that the CIT(A) could not consider the assessee's submissions due to technical errors in opening the e-filed documents. The Tribunal, in view of the circumstances, decided to restore the issue on merits to the file of the Jurisdictional Assessing Officer for denovo assessment.
The Tribunal found that the Ld. CIT(A) erred procedurally by passing an order against a deceased assessee without formally placing the legal heirs on record. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the matter back for de novo adjudication, instructing the Ld. CIT(A) to provide an opportunity to the legal heir to file all necessary documents.