The Tribunal condoned a 28-day delay in filing the appeal due to reasonable cause. The assessee had failed to comply with notices and did not provide evidence for deductions. All additions made by the ...

The Tribunal allowed the appeal for AY 2010-11, noting that AO failed to verify agricultural income and bank deposits properly. CIT(A) also overlooked key evidence. The case is remitted for fresh ...

The Tribunal quashed penalties for AYs 2009-10 and 2012-13, holding that show-cause notices must clearly specify the charge ...

The Tribunal held that donations to an institution whose approval was withdrawn retrospectively cannot qualify for deduction under Section 35(1)(ii). Reopening was upheld, and bona fide belief offered ...

The ITAT quashed assessments under Section 153A due to ex-parte orders, mechanical Section 153D approvals, and failure to give the assessee an opportunity to be heard, emphasizing the importance of ...

ITAT required the Assessing Officer to verify whether the correct tax credit was allowed. The assessee must present supporting evidence, ensuring accurate refunds under the Income Tax ...