S.254(1): Appellate Tribunal – Powers – Condonation of Delay – Co-operative society – Appeal filed after 13 years – Delay caused due to bona fide belief that rectification would be carried out by the Department, change in managing committee, dependence on accountant and Covid-related disruptions – Delay condoned and matter restored for adjudication on merits.[ S. 80P(2)(d), 143(1), 249(3)]

S. 271(1)(c) : Penalty-Concealment-Failure to specify the charge-Levy of penalty was deleted. [S. 274]

S. 263: Commissioner-Revision of orders prejudicial to revenue-Limited scrutiny-Commissioner presumed that the Limited scrutiny case was converted into full scrutiny-Unsecured loan-Revision order was quashed.[S. 68]

S. 263: Commissioner-Revision of orders prejudicial to revenue-Application of income-Donation to another charitable trust-Revision order affirmed. [S. 11, 12A]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Penalty-Concealment-Without valid approval of Joint Commissioner-Miscellaneous application of revenue was dismissed. [S.271(1)(c)]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Tribunal held that amended provisions of section 115BBE are prospective in nature and not applicable for assessment year 2017-18-Miscellaneous application filed by revenue for rectification of said order of Tribunal was dismissed. [S. 68 to 69D, 115 BBE]

S. 254(1) : Appellate Tribunal-Powers-Settled under the Direct Tax Vivad Se Vishwas Scheme, 2024, read with sections 91 and 92 of the Finance (No. 2) Act, 2024-Declaration and particulars to be furnished-Pending appeal of assessee filed before Tribunal was allowed to be withdrawn. [Direct Tax Vivad Se Vishwas Scheme, 2024 read with sections 91 and 92 of the Finance (No. 2) Act, 2024, S.91, 92]

S. 254(1): Appellate Tribunal-Powers-Credit for tax deducted at source-Additional evidence admitted and matter remanded to the file of CIT(A) to decide in accordance with law. [S. 199]

S. 254(1): Appellate Tribunal-Powers-Delay of 464 days-Affidavit-Delay was condoned-CIT(A)-Ex-parte order-Not dealing on merits-Matter remanded to the file of CIT(A) to decide on merits.[S.250(6)]

S. 251: Appeal-Commissioner (Appeals)-Powers-Direction to file the rectification application-Matter remanded to the file of CIT (A) for proper adjudication of claim under section DTAA. [S.90, 154, Rule 128, Article 24 of OECD Model Convention, Form 67]