S. 11 : Property held for charitable purposes-Charitable Purpose-School-Income from newspapers, which included advertisement revenue and surplus-Matter remanded for fresh consideration of nature of receipts and whether they qualified for exemption. [S. 2(15)]
Expenditure Tax Act, 1987
S. 2(6): Hotel – Dual occupancy room in Hotels — Expenditure-Tax chargeable where room charges “Per Individual” Less than Rs. 1,200 — Exemption not allowable .[ S. 2(8),2(10) , 3 , 4(a) , Art 136 ]
Direct Tax Vivad Se Vishwas Scheme, 2020
S.4: Filing of declaration and particulars to be furnished — Delay in filing appeal – Delay of 958 days was condoned – Delay was condoned – Directed to accept the declaration filed by the assessee. [ S 2(1)(a) ITACT , S. 250, 260A ]
S. 144B : Faceless Assessment – Natural justice – Hearing though video conference – Voluminous documents – Department has agreed to provide physical hearing at Chennai – Faceless converted to interface – Assessment order was set aside – Petitioner was directed to appear before Assessing Officer at Chennai . [ S. 11, 260A, Art ,226 ]
S. 254(1) : Appellate Tribunal – Duties- Numbering of paragraphs in all orders – The Supreme Court urges the High Court and Tribunals to follow a uniform format for all its orders.
S. 4 : Charge of income-tax – Re development of building – Monthly rental compensation received from the builder for rent of alternative accommodation – Not utilised for paying alternative accommodation – Capital receipt – Not taxable as income from other sources – Delay of 1566 days in filing the appeal is condoned . [ S. 56, 254(1) ]
S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Violation of principles of Natural Principle – Order passed against assessee without considering the reply – Remitted back the to the Assessing Officer to issue fresh notice and provide time period of 7 days to file a reply and the assessee was directed to file a reply through E-governance only. [S. 148 (d), 148 (b), Art. 226]
S. 144B : Faceless Assessment –Natural justice – Opportunity of video conference was not provided – Order was set aside [ S. 148 , Art , 226 ]
S. 12A : Registration –Trust or institution- Order of Tribunal directing the CIT( E ) to grant registration is affirmed . [ S. 260A ]
S. 263 : Commissioner – Revision of orders prejudicial to revenue -Commissioner cannot travel beyond the show cause notice – Order of Tribunal is affirmed [ S. 260A ]