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...
The HC holds that DGIT (Investigation) possessed supervisory and administrative jurisdiction over the CIT(A)-11 and, notwithstanding a directive to refrain from adjudicating pending appeals, the CIT(A)-11 adjudicated numerous appeals after the specified date. The impugned orders passed by the CIT(A)-11 after 18.06.2018 are declared erroneous, illegal and without jurisdiction. The HC affirms the ITAT's orders setting aside those CIT(A)-11 determinations, upholds the ITAT's exercise of jurisdiction to set aside and transfer matters as appropriate, and dismisses the appeals challenging the ITAT's decisions, thereby denying the assessee relief on the contested rectification and transfer issues.
The HC holds that DGIT (Investigation) possessed supervisory and administrative jurisdiction over the CIT(A)-11 and, notwithstanding a directive to refrain from adjudicating pending appeals, the CIT(A)-11 adjudicated numerous appeals after the specified date. The impugned orders passed by the CIT(A)-11 after 18.06.2018 are declared erroneous, illegal and without jurisdiction. The HC affirms the ITAT's orders setting aside those CIT(A)-11 determinations, upholds the ITAT's exercise of jurisdiction to set aside and transfer matters as appropriate, and dismisses the appeals challenging the ITAT's decisions, thereby denying the assessee relief on the contested rectification and transfer issues.
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