Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
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In the case of 2024 (5) TMI 1099 before ITAT Mumbai, the issue was the validity of a reassessment order. The CIT (A) passed an order that contained different grounds than those raised by the assessee, indicating a lack of independent application of mind. The assessment order referred to in the caption did not match the one in the body of the order. The facts in the assessment order differed from those mentioned by the CIT (A). The grounds of appeal were also different between what the assessee submitted and what the CIT (A) included in the order. The ITAT found the CIT (A) had engaged in a 'cut & paste' exercise without proper consideration, leading to an unsustainable and perverse order. Consequently, the ITAT allowed all grounds of appeal, directing the CIT (A) to reconsider the case based on the actual facts and provide the assessee with a fair hearing. The appeal of the AO was allowed.
In the case of 2024 (5) TMI 1099 before ITAT Mumbai, the issue was the validity of a reassessment order. The CIT (A) passed an order that contained different grounds than those raised by the assessee, indicating a lack of independent application of mind. The assessment order referred to in the caption did not match the one in the body of the order. The facts in the assessment order differed from those mentioned by the CIT (A). The grounds of appeal were also different between what the assessee submitted and what the CIT (A) included in the order. The ITAT found the CIT (A) had engaged in a 'cut & paste' exercise without proper consideration, leading to an unsustainable and perverse order. Consequently, the ITAT allowed all grounds of appeal, directing the CIT (A) to reconsider the case based on the actual facts and provide the assessee with a fair hearing. The appeal of the AO was allowed.
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