Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Vipul Chandrakant Sawalwade v. ITO (2025) 212 ITD 581 (Pune) (Trib)

S. 90 :Double taxation relief-Filing of Form No. 67 read with rule 128 is only directory in nature and not mandatory-Belated filing of Form No. 67 would not bar claim of Foreign Tax Credit (FTC)-Dividend income from USA based company-Rate of tax on said income is already prescribed under India-USA DTAA, same shall prevail over and above normal tax rate provided under Income-tax Act-DTAA-India-USA. [S. 143(1)(a), Art. 10, 25, R. 128, Form No 67]

ITO v. Cooperative Cane Development Union Ltd. (2025) 212 ITD 558 (Lucknow) (Trib.)

S. 80P : Co-operative societies-Marketing of sugarcane produced by its members-Commission from sugar mills on supply of sugarcane by its members-Derived from-Business receipt-Eligible for deduction. [S. 56, 80P(2)]

Angamaly Service Co-operative Bank Ltd. v. ITO (2025) 212 ITD 288 (Cochin) (Trib.)

S. 80P : Co-operative societies-Return was not filed within due date-PCIT condoned the delay-issue was to be remitted to Assessing Officer.[S.80AC, 119, 139(1)]

Sheth Vijilal Laxmidas Tribvondas Kesar Bai Jijilal Poona Convalcent Home. v. CIT (2025) 212 ITD 205 (Mum) (Trib.)

S. 80G : Donation-Wrongly applied for provisional registration under new regime-Matter remanded to the Commissioner (E) for de novo adjudication. [S.80G(5),Form No.10AB]

Subharma Charitable Trust. v. CIT (E) (2025) 212 ITD 44 (Mum) (Trib.)

S. 80G : Donation-Provisionally approved-Inadvertent and clerical error-Matter remanded to Commissioner (E) to grant an opportunity to assessee to file revised application under clause (iii) of first proviso to section 80G(5). [S.80G(5)]

Dr. Vikhe Patil Foundation. v. CIT (E) (2025) 212 ITD 57 (Pune) (Trib.)

S. 80G : Donation-Failure to file reply to discrepancies-Matter is remanded back Commissioner (Exemption) to grant one more opportunity of hearing. [S.11, 12A, 80G(5), Form No. 10AB]

Sultankhan Educational Trust v. CIT (2025) 212 ITD 376 (Pune)(Trib.)

S. 80G : Donation-Failure to furnish documents-Opportunity to be given. [S. 254(1), Form No 10AB]

Anugraha Education Trust. v. CIT (2025) 212 ITD 520 (Bang) (Trib.)

S. 80G : Donation-Receipt of school bus fees, tuition fees and exam fees-Registration was granted-Approval under section 80G cannot be denied. [S. 2(15),11, 12, 12A, 13]

Nanchahal Family Memorial Trust v. CIT (E) (2025) 212 ITD 372 (Delhi)(Trib.)

S. 80G : Donation-Issue linked with registration u/s 12A-Matter remanded.[S.12A]

Sharan Foundation v. CIT (2025) 212 ITD 463 (Amritsar)(Trib.)

S. 80G : Donation-Rejection of application-Non-service of notice-Matter remanded [S. 80G(5), 282]