
Halwa, Kadha or Tea Can Constitute Charity: ITAT Grants 12AB Registration & 80G Approval
ITAT Jodhpur directs grant of Section 12AB registration and 80G approval, holding documentation discrepancies insufficient to prove non-genuineness.

ITAT Jodhpur Restores Section 12AB Application: CIT(E) Must Specify Deficiencies

Corporate Guarantees under GST: Supply from Solidarity to Statutory Service

Section 12AA Registration Cannot Be Denied on Selective Reading: ITAT Jodhpur

Unauthorized SBN Collection Does Not Make Genuine Cash Sales Unexplained: ITAT Jodhpur

ITAT Jodhpur Deletes ₹68.85 Lakh Demonetisation Cash Addition as Source Explained

Cash Deposits in Bank Account Opened With Forged KYC Cannot Be Taxed: ITAT Delhi

No Section 201 TDS Default When SBI Followed Binding HC Order: ITAT Ahmedabad

Reassessment Notice Invalid When Section 151 Sanction Taken From PCIT Instead of JCIT: ITAT Raipur

SARFAESI Section 17 Remedies for Non-Borrower Occupants After 2016 Amendment

SC Denies Specific Performance, Orders Refund for Breach of Time-Bound Land Sale

IRDAI Permits Insurers to Invest in NDB Maharajah INR Bonds as Approved Investments

Unauthorised WhatsApp Chats Cannot Establish Pre-Existing IBC Dispute: NCLT Delhi

CESTAT Mumbai Sets Aside 18% IGST Demand on Imported Diagnostic Kits

Customs Order Passed 14 Years After Show Cause Notice Quashed: Madras HC

Section 74(10) GST Limitation Starting Point Debatable; Writ Not Entertained: Delhi HC

Section 117 Customs Penalty Cannot Be Imposed Without Proven Contravention: CESTAT Chennai
Cash With Mother and Minor Children Cannot Be Rejected Ignoring Social Realities: ITAT Mumbai
ITAT Mumbai deletes Rs. 8.87 lakh Section 69A addition, accepting family savings and telescoping from earlier recognised cash availability.
ITAT Raipur Upholds Deletion of ₹1.15 Crore Section 68 Addition on Repaid Loans
ITAT Raipur upheld deletion of Rs.1.15 crore Section 68 addition and Rs.3.34 lakh interest disallowance after noting repayment of loans.
Section 263 Cannot Be Invoked for Inadequate Inquiry or Roving Enquiry: ITAT Raipur
ITAT Raipur sets aside Section 263 revision where loan issue was examined and PCIT failed to establish error in business-receipt reconciliation.

CS Divesh Goyal is Fellow Member of the Institute of Companies Secretaries and Practicing Company Secretary…

















