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Exemption under Section 11 Denied for Violation of Charitable Conditions — Registration Alone Not Sufficient | Jaishree Educational Trust vs CIT (Exemptions) (ITAT)
Facts of the CaseThe assessee, a charitable trust/institution, claimed
exemption under Section 11 of the Income-tax Act on the basis of registration
under Section 12A/12AA. During assessment proceedings, the Assessing ...
Radha (Assessee) vs. ITO — ITAT Sets Aside Ex-Parte Order of CIT(A) and Restores Appeal for Fresh Decision After Holding That Dismissal Without Adjudication on Merits Violates Section 250 and Principles of Natural Justice
Facts of the CaseThe assessee, Radha, filed an appeal before the Commissioner
(Appeals) challenging the assessment order. The CIT(A) disposed of the appeal
ex-parte due to non-appearance or alleged non-compliance by th...
Pinku (Assessee) vs. ITO — ITAT Sets Aside Ex-Parte Order of CIT(A) and Restores Appeal for Fresh Adjudication Holding That Appeal Cannot Be Dismissed Without Deciding on Merits under Section 250
Facts of the CaseThe assessee, Pinku, filed an appeal before the Commissioner
(Appeals) against the assessment order. The CIT(A) disposed of the appeal
ex-parte due to non-appearance or alleged non-compliance by the as...
Naveen (Assessee) vs. ITO — ITAT Sets Aside Ex-Parte Order of CIT(A) and Restores Appeal for Fresh Adjudication Holding That Dismissal Without Hearing Violates Section 250 and Principles of Natural Justice
Facts of the CaseThe assessee, Naveen, filed an appeal before the Commissioner
(Appeals) challenging the assessment order. The CIT(A) disposed of the appeal
ex-parte due to non-appearance or alleged non-compliance by t...
Deletion of Addition for Unexplained Cash Credits Upheld — Revenue’s Appeal Dismissed for Lack of Evidence | ITO, Mirzapur vs Shri Shiv Ram Pandey (ITAT Allahabad) | Section 68
Facts of
the CaseThe
assessee, Shri Shiv Ram Pandey, was assessed under Section 143(3) of the
Income-tax Act. During the assessment proceedings, the Assessing Officer made
additions treating certain credits as unexpl...
Disallowance of Freight Expenses for Non-Deduction of TDS Deleted — Transport Payments to Truck Operators Not Always Covered u/s 194C | M/s Pandey Transport Co. vs ITO, Mirzapur (ITAT Allahabad)
Facts of the CaseM/s Pandey Transport Co., engaged in the business
of transportation of goods, was subjected to scrutiny assessment under Section
143(3) of the Income-tax Act. During the assessment proceedings, the Ass...
Delay in Filing TDS Return — Late Fee u/s 234E Cannot Be Levied Through Intimation u/s 200A for Earlier Period | Bhartiya Shiksha Samiti vs ACIT (CPC), Bangalore (ITAT Allahabad)
Facts of the CaseBhartiya Shiksha Samiti Purvi Uttar Pradesh, an
educational institution, filed TDS statements with delay. The Centralized
Processing Cell (CPC), Bangalore issued an intimation under Section 200A
levyi...
Addition for Unexplained Cash Deposits Sustained Due to Failure to Establish Source — Rakesh Kumar Dubey vs ITO Ward-III, Mirzapur (ITAT Allahabad) | Sections 68/69A
Facts of the CaseThe assessee, Shri Rakesh Kumar Dubey, was
subjected to scrutiny assessment under Section 143(3) of the Income-tax Act.
During the assessment proceedings, the Assessing Officer observed substantial
ca...
Estimation of Profit in Civil Construction Business — Reasonable Net Profit Rate Upheld After Rejection of Books | M/s Pandey Construction Co. vs ACIT Range-III, Mirzapur (ITAT Allahabad) | Section 145(3)
Facts of the CaseM/s Pandey Construction Co., engaged in civil
construction work, was subjected to scrutiny assessment under Section 143(3) of
the Income-tax Act. During assessment proceedings, the Assessing Officer fo...
Addition for Unexplained Investment Sustained Due to Failure to Explain Source — Shri Baldev Singh vs DCIT Circle-III, Mirzapur (ITAT Allahabad) | Sections 69/69B of Income-tax Act
Facts of the CaseThe assessee, Shri Baldev Singh, was subjected to
scrutiny assessment under Section 143(3) of the Income-tax Act. During the
assessment proceedings, the Assessing Officer noticed certain
investments/a...