Income Tax Case Digest: Addition on Cash Deposits - Part 3
Unexplained cash deposits have been a focal point of scrutiny in the Indian income tax framework. Section 69A of the Income Tax Act, 1961, is a...
![ITAT Orders CIT(E) to Grant Registration u/s 12AB, Finding No Exemption Claim u/s 11 After CPC Denial [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Ahmedabad-Section-12AB-Section-11-CITE-ITAT-Orders-No-Exemption-Claim-taxscan.jpg "ITAT Orders CIT(E) to Grant Registration u/s 12AB, Finding No Exemption Claim u/s 11 After CPC Denial [Read Order]")
![ITAT Cancels Rs. 58.97 Lakh Penalty, Says Issue is Debatable and not a Clear Case of Concealment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-ITAT-Cancels-Penalty-taxscan.jpg "ITAT Cancels Rs. 58.97 Lakh Penalty, Says Issue is Debatable and not a Clear Case of Concealment [Read Order]")
![CIT(A) fails to Dismiss Appeal on Merits: ITAT condones 2 year 19 days Delay in Filing Income Tax Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Surat-Income-Tax-Appellate-Tribunal-Delay-in-Filing-income-Tax-Appeal-taxscan.jpg "CIT(A) fails to Dismiss Appeal on Merits: ITAT condones 2 year 19 days Delay in Filing Income Tax Appeal [Read Order]")
![ITAT Sets Aside CIT(A) Order for Failure to Provide Fair Hearing, Remands for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-Income-Tax-TAXSCAN.jpeg "ITAT Sets Aside CIT(A) Order for Failure to Provide Fair Hearing, Remands for Fresh Adjudication [Read Order]")
Co-Accused Statements u/s 50 of PMLA Not Substantive Evidence, To Be Tested During Trial Not Bail Stage: Calcutta HC [Read Order]
In a recent ruling, the Calcutta High Court held that statements made by co-accused under Section 50 of the Prevention of Money Laundering Act (PMLA) cannot be treated as substantive evidence and...
![Co-Accused Statements u/s 50 of PMLA Not Substantive Evidence, To Be Tested During Trial Not Bail Stage: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Co-Accused-Statements-us-50-of-PMLA-Substantive-Evidence-Bail-Calcutta-HC-TAXSCAN.jpg "Co-Accused Statements u/s 50 of PMLA Not Substantive Evidence, To Be Tested During Trial Not Bail Stage: Calcutta HC [Read Order]")
ITAT Overturns Exemption Denial: Assessee's Delayed Filing Deemed Timely Due to Extended Deadline [Read Order]
Recently, The New Delhi Bench of Income Tax Appellate Tribunal(ITAT) set aside the denial of exemption under sections 11 and 12 of the Income Tax Act,1961 by the Commissioner of Income Tax (Appeals)....
![ITAT Overturns Exemption Denial: Assessees Delayed Filing Deemed Timely Due to Extended Deadline [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Overturns-Exemption-Denial-Assessees-Delayed-Due-to-Extended-Deadline-Overturns-Exemption-Denial-Income-Tax-sections-12-sections-11-taxscan.jpg "ITAT Overturns Exemption Denial: Assessees Delayed Filing Deemed Timely Due to Extended Deadline [Read Order]")
Disputed Set off of Rs.41L in Income Tax Assessment: ITAT Remits case for consideration of Furnished Documents [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Bangalore recently recognized the failure by the Commissioner of Income Taxes (Appeals) ( CIT(A) )to adequately consider furnished documents in an income...
![Disputed Set off of Rs.41L in Income Tax Assessment: ITAT Remits case for consideration of Furnished Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Bangalore-Income-Tax-Appellate-Tribunal-Income-Tax-Income-Tax-Assessment-taxscan.jpg "Disputed Set off of Rs.41L in Income Tax Assessment: ITAT Remits case for consideration of Furnished Documents [Read Order]")
Non-Issuance of Income Tax Notice u/s 143(2) cannot be Cured u/s 292BB: Delhi HC dismisses Revenue's appeal [Read Order]
In a recent ruling, the Delhi High Court dismissed the Revenue's appeal ruling that non-issuance of notice under Section 143(2) is a fatal procedural lapse that cannot be validated under Section...
![Non-Issuance of Income Tax Notice u/s 143(2) cannot be Cured u/s 292BB: Delhi HC dismisses Revenues appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Delhi-High-Court-Income-Tax-Income-Tax-Notice-Section-1432-of-Income-Tax-Act-taxscan.jpeg "Non-Issuance of Income Tax Notice u/s 143(2) cannot be Cured u/s 292BB: Delhi HC dismisses Revenues appeal [Read Order]")
ITAT upholds Rejection of Tax Exemption, Citing Non-Compliance with Charitable Purpose Criteria [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the rejection of Tax exemption by Commissioner of Income Tax (Exemption),citing non-compliance with charitable trust criteria as the...
![ITAT upholds Rejection of Tax Exemption, Citing Non-Compliance with Charitable Purpose Criteria [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Chennai-Tax-Exemption-Citing-Non-Compliance-with-Charitable-Purpose-Non-Compliance-taxscan.jpg "ITAT upholds Rejection of Tax Exemption, Citing Non-Compliance with Charitable Purpose Criteria [Read Order]")
ITAT Remands Back Appeal to CIT(A) u/s 249(3), Citing Delay in Filing Appeal Not a Valid Ground for Dismissal [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that the CIT(A) cannot dismiss an income tax appeal on limitation grounds after condoning the delay. Rambadal Dhunmum Yadav, the...
![ITAT Remands Back Appeal to CIT(A) u/s 249(3), Citing Delay in Filing Appeal Not a Valid Ground for Dismissal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Income-Tax-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-TAXSCAN-1.jpg "ITAT Remands Back Appeal to CIT(A) u/s 249(3), Citing Delay in Filing Appeal Not a Valid Ground for Dismissal [Read Order]")