ITAT Raipur Judgments — July 2026

The Tribunal held that the additions for commission income and cash receipts were justified. However, it modified the applicability of Section 115BBE to the surrendered income of Rs. 45,00,000/-, deleting additions of Rs. 11,28,344/-, thus allowing the appeal partly.

The Tribunal held that the issuance of a notice under Section 143(2) is mandatory for assessments framed under Section 143(3) and 144, and its absence renders the reassessment proceedings invalid. Following established judicial precedents, the Tribunal quashed the reassessment.

The Tribunal held that the notice under Section 148 was invalid because the approval for its issuance was obtained from the Principal Commissioner (PCIT) instead of the Principal Chief Commissioner (PCCIT) as required by Section 151(ii) for reassessments initiated after four years. Consequently, the entire reassessment proceedings were vitiated.

The Tribunal held that a trust cannot be denied renewal solely for not having commenced substantial activities, provided its objects are genuine and lawful. The quantum of expenditure does not determine the genuineness of activities, especially for a nascent trust.

The Tribunal set aside the orders of the CIT(Appeals) and remanded the matters back for de novo adjudication, emphasizing that this was a final opportunity for the assessee to comply and present their case on merits.

The Tribunal held that the assessee's activities, including liaising and facilitation for obtaining statutory NOCs and coordination, fall under the definition of 'technical consultancy' as per Section 44AA read with Section 44ADA. Therefore, Section 44ADA is applicable.