Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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ITAT held that the LD CIT(A)/NFAC erred in dismissing the assessee's appeal for non-payment of advance tax where the statutory prerequisites under ss. 208 and 209 and condition in s. 249(4)(b) were not properly applied; the Tribunal found the denial of admission on that basis improper. Without adjudicating merits, ITAT set aside the LD CIT(A)/NFAC order and remitted the matter to LD CIT(A)/NFAC with directions to admit the appeal, afford the assessee a reasonable opportunity of hearing, and decide the matter on merits in accordance with law.
ITAT held that the LD CIT(A)/NFAC erred in dismissing the assessee's appeal for non-payment of advance tax where the statutory prerequisites under ss. 208 and 209 and condition in s. 249(4)(b) were not properly applied; the Tribunal found the denial of admission on that basis improper. Without adjudicating merits, ITAT set aside the LD CIT(A)/NFAC order and remitted the matter to LD CIT(A)/NFAC with directions to admit the appeal, afford the assessee a reasonable opportunity of hearing, and decide the matter on merits in accordance with law.
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