Franklin Joshva
![S.12A Registration Mandatory For Claiming S. 11 Exemption: ITAT Upholds ₹5.80 Crore Addition to Town Planning Authority [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071429-itat-upholds-s12a-registration-mandatory-town-planning-authority-taxscan.webp "S.12A Registration Mandatory For Claiming S. 11 Exemption: ITAT Upholds ₹5.80 Crore Addition to Town Planning Authority [Read Order]")
S.12A Registration Mandatory For Claiming S. 11 Exemption: ITAT Upholds ₹5.80 Crore Addition to Town Planning Authority [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled a valid registration under Section 12A of the Income Tax Act, 1961 is...
![S. 80G Application Rejected without Independent Scrutiny: ITAT Sets aside CIT(E) Orders [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071355-80g-application-rejected-independent-scrutiny-itat-cite-orders-taxscan.webp "S. 80G Application Rejected without Independent Scrutiny: ITAT Sets aside CIT(E) Orders [Read Order]")
![Additional Evidence Filed for Supporting Genuineness of Business Advance: ITAT Remands ₹30 Cr Unexplained Credit Matter [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071408-additional-evidence-filed-supporting-genuineness-business-advance-itat-remands-30-cr-unexplained-credit-taxscan.webp "Additional Evidence Filed for Supporting Genuineness of Business Advance: ITAT Remands ₹30 Cr Unexplained Credit Matter [Read Order]")
![Email Notice Sent to ID Not Cited in Form 35: ITAT Remits Matter Noting Sufficient Cause for Non-Compliance [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071593-email-notice-email-notice-sent-to-id-not-cited-in-form-35-email-notice-sent-to-id-taxscan.webp "Email Notice Sent to ID Not Cited in Form 35: ITAT Remits Matter Noting Sufficient Cause for Non-Compliance [Read Order]")
![Renting of Residential Property to Govt for Backward Class Girl’s Hostel Exempt from GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/08/02/250x150_2072365-renting-residential-property-govt-backward-class-girls-hostel-gst-aar-taxscan.webp "Renting of Residential Property to Govt for Backward Class Girl’s Hostel Exempt from GST: AAR [Read Order]")
Reassessment After 4 Years With Same Set of Facts Which Already Available During Original Assessment Legally Bad: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the reassessment order and declared the reopening of the assessment for Assessment Year (AY) 2012-13 after 4 years with the...
![Reassessment After 4 Years With Same Set of Facts Which Already Available During Original Assessment Legally Bad: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071302-reassessment-set-of-facts-available-original-assessment-legally-bad-itat-taxscan.webp "Reassessment After 4 Years With Same Set of Facts Which Already Available During Original Assessment Legally Bad: ITAT [Read Order]")
![BroadBand and Bandwidth Charges Not a Royalty: ITAT Dismisses TDS claim of Revenue [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071310-budget-2024-union-budget-2024-budget-updates-budget-news-industry-demands-in-budget-industry-suggestions-for-tds-troublesome-tds-claim-tds-credit-taxscan.webp "BroadBand and Bandwidth Charges Not a Royalty: ITAT Dismisses TDS claim of Revenue [Read Order]")
Addition For Extrapolated Wages Restricted to Date of Survey Due to Lack of Evidence: ITAT Deletes ₹1.02 Cr Addition [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal ( ITAT ) has deleted an addition of Rs. 1,02,10,256/- for extrapolated wages and salary payments and held that such extrapolation beyond ...
![Addition For Extrapolated Wages Restricted to Date of Survey Due to Lack of Evidence: ITAT Deletes ₹1.02 Cr Addition [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071430-lack-of-evidence-taxscan.webp "Addition For Extrapolated Wages Restricted to Date of Survey Due to Lack of Evidence: ITAT Deletes ₹1.02 Cr Addition [Read Order]")
Form 10 ID must be Filed within Due Date Specified u/s 139(1) for availing Concessional Rate u/s 115BAB : ITAT [Read Order]
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) held that Form 10ID must be filed within the due date specified under Section 139(1) for availing for the concessional tax rate under...
![Form 10 ID must be Filed within Due Date Specified u/s 139(1) for availing Concessional Rate u/s 115BAB : ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071446-itat-itat-ahmedabad-itat-restores-matter-to-ao-taxscan.webp "Form 10 ID must be Filed within Due Date Specified u/s 139(1) for availing Concessional Rate u/s 115BAB : ITAT [Read Order]")
Retired Partner Liable for Firm's GST Dues if No Timely Intimation about Date of Retirement to Commissioner: Punjab & Haryana HC Dismisses Writ [Read Order]
The Punjab and Haryana High Court has dismissed a writ petition and upheld the liability of a retired partner for GST dues of the firm M/s Foreigners Auto Zone due to failure in providing timely ...
![Retired Partner Liable for Firms GST Dues if No Timely Intimation about Date of Retirement to Commissioner: Punjab & Haryana HC Dismisses Writ [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071494-retired-partner-gst-taxscan.webp "Retired Partner Liable for Firms GST Dues if No Timely Intimation about Date of Retirement to Commissioner: Punjab & Haryana HC Dismisses Writ [Read Order]")