Case Digest on High Court Income Tax Judgements, 2016-17 - Part 5
No Relief to Himachal CM Virabhadra Singh, HC dismisses petition against Income Tax Department’s Re-Assessment Order: Smt. PRATIBHA SINGH vs Dy....
![Failure to substantiate genuineness of activities of Assessee Trust for getting Registration u/s 12A of Income Tax Act: ITAT remits matter back to CIT(E) for De-Novo Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-genuineness-Failure-to-substantiate-genuineness-of-activities-of-Assessee-genuineness-of-activities-Assessee-Trust-taxscan.jpg "Failure to substantiate genuineness of activities of Assessee Trust for getting Registration u/s 12A of Income Tax Act: ITAT remits matter back to CIT(E) for De-Novo Consideration [Read Order]")
![Dismissal of Registration u/s 12AB of Income Tax Act due to Absence of Assessee to Determine Genuineness of Activities carried out by the Charitable Trust: ITAT restores matter to CIT(E) for Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Dismissal-of-registration-Income-Tax-Act-absence-of-assessee-to-determine-genuineness-charitable-trust-ITAT-restores-matter-to-CITE-ITAT-re-adjudication-taxscan-1.jpg "Dismissal of Registration u/s 12AB of Income Tax Act due to Absence of Assessee to Determine Genuineness of Activities carried out by the Charitable Trust: ITAT restores matter to CIT(E) for Re-Adjudication [Read Order]")
![Section 13(2)(a) doesnt Authorize Revenue to Compute Notional Interest when No such Interest is charged by Trust: ITAT grants relief to Laxminarayan Mandir Trust [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Compute-Notional-Interest-Interest-is-charged-by-Trust-ITAT-Notional-Interest-Interest-Laxminarayan-Mandir-Trust-taxscan.jpg "Section 13(2)(a) doesnt Authorize Revenue to Compute Notional Interest when No such Interest is charged by Trust: ITAT grants relief to Laxminarayan Mandir Trust [Read Order]")
![CBDT issues Circular Providing Clarity on Filing Details of Major Contributors to Trusts and Institutions [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/10/CBDT-issues-Circular-Contributors-to-Trusts-Institutions-CBDT-taxscan.jpg "CBDT issues Circular Providing Clarity on Filing Details of Major Contributors to Trusts and Institutions [Read Notification]")
Corpus Donation received by Non-Registered Charitable Trust shall be termed as Capital in Nature and shall not be Taxable u/s 115BBC: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that the corpus donation received by a non-registered charitable trust shall be termed as capital in nature and shall not be...
![Corpus Donation received by Non-Registered Charitable Trust shall be termed as Capital in Nature and shall not be Taxable u/s 115BBC: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Corpus-Donation-received-by-Non-Registered-Charitable-Trust-Corpus-Donation-ITAT-Non-Registered-Charitable-Trust-Non-Registered-Charitable-Trust-taxscan.jpg "Corpus Donation received by Non-Registered Charitable Trust shall be termed as Capital in Nature and shall not be Taxable u/s 115BBC: ITAT [Read Order]")
Assessment order not to be termed erroneous if no addition in respect of cash deposit was made in reassessment proceeding: ITAT deletes addition on grounds of lack of jurisdiction u/s 263 [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) held that the error in the assessment order shou be one that it is not debatable or plausible view. In a case where the Assessing Officer...
![Assessment order not to be termed erroneous if no addition in respect of cash deposit was made in reassessment proceeding: ITAT deletes addition on grounds of lack of jurisdiction u/s 263 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Assessment-order-erroneous-cash-deposit-reassessment-proceeding-ITAT-grounds-lack-jurisdiction-taxscan.jpg "Assessment order not to be termed erroneous if no addition in respect of cash deposit was made in reassessment proceeding: ITAT deletes addition on grounds of lack of jurisdiction u/s 263 [Read Order]")
No restriction towards Non-Corpus Donations towards Charitable Trusts registered u/s 12A: ITAT deletes Addition [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that Donation paid by the assessee to another charitable trust cannot be treated as income of the appellant trust. The appellant...
![No restriction towards Non-Corpus Donations towards Charitable Trusts registered u/s 12A: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/restriction-Non-Corpus-Donations-Charitable-Trusts-ITAT-deletes-Addition-ITAT-Addition-taxscan.jpg "No restriction towards Non-Corpus Donations towards Charitable Trusts registered u/s 12A: ITAT deletes Addition [Read Order]")
Rejection of Application of Charitable Trust for Registration by Non- Application of Mind is not Sustainable: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that the reason given by the CIT (E) to reject the application for registration under Section 12AB & 80G of the Income Tax Act, 1961...
![Rejection of Application of Charitable Trust for Registration by Non- Application of Mind is not Sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Rejection-of-Application-of-Charitable-Trust-Registration-by-Non-Application-of-Mind-Charitable-Trust-ITAT-Non-Application-of-Mind-Rejection-of-Application-taxscan.jpg "Rejection of Application of Charitable Trust for Registration by Non- Application of Mind is not Sustainable: ITAT [Read Order]")
Cancellation of Registration of Charitable Trust u/s 12 AB(4) of Income Tax Act by PCIT not having Jurisdiction is Invalid: ITAT [Read Order]
The Mumbai Bench of I Income Tax Appellate Tribunal (ITAT) held that the Principal Commissioner of Income Tax (PCIT) does not have the jurisdiction to cancel the Charitable Trust under Section 12 AB...
![Cancellation of Registration of Charitable Trust u/s 12 AB(4) of Income Tax Act by PCIT not having Jurisdiction is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Cancellation-of-Registration-of-Charitable-Trust-Cancellation-of-Registration-Charitable-Trust-Income-Tax-Act-PCIT-Jurisdiction-is-Invalid-taxscan.jpg "Cancellation of Registration of Charitable Trust u/s 12 AB(4) of Income Tax Act by PCIT not having Jurisdiction is Invalid: ITAT [Read Order]")
Donation received for Capital Projects of Trust are Corpus Donations: ITAT directs re-adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT) Mumbai bench held that donations received for capital projects of trust are corpus donations. Thus, the bench directed for readjudication of the copies of...
![Donation received for Capital Projects of Trust are Corpus Donations: ITAT directs re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Donation-Capital-Projects-Donation-received-for-Capital-Projects-of-Trust-Trust-Corpus-Donations-taxscan.jpg "Donation received for Capital Projects of Trust are Corpus Donations: ITAT directs re-adjudication [Read Order]")
![Charitable Activities of trust not to be confined to particular caste: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Charitable-Activities-of-trust-confined-to-particular-caste-ITAT-readjudication-TAXSCAN.jpg "Charitable Activities of trust not to be confined to particular caste: ITAT directs Readjudication [Read Order]")