Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


ACIT v. Delhi Buildwell (P.) Ltd. (2025) 213 ITD 291 (Delhi) (Trib.)

S. 22: Income from house property-Rent reimbursed to purchasers-Not assessable in the hands of assessee.[S. 23]

Parasmal Ravindra Kumar. v. ITO (2025) 213 ITD 276 (Chennai) (Trib.)

S.14A: Disallowance of expenditure-Exempt income-Disallowance cannot exceed the exempt income.[R.8D]

Medeng Unicus Society. v. ITO (E) (2025) 213 ITD 699 (Visakha) (Trib.)

S. 12AB: Procedure for fresh registration-Violation of the principle of natural justice-Rejection of application without giving specific reasons-Order of CIT(E) was set aside, and the matter was remanded to adjudicate the application afresh. [S. 12A]

Aareev Foundation. v. CIT (E) (2025) 213 ITD 661 (Ahd) (Trib.)

S. 12AB: Procedure for fresh registration-Denial of registration-Application was filed beyond the date specified in law-Rejection of application was affirmed.[S. 11]

NSDC Skill Impact Trust. v. CIT(E) (2025) 213 ITD 629 (Delhi) (Trib.)

S. 12AB: Procedure for fresh registration-Promote skill development-Charging 10 per cent management fee-Eligible for registration and exemption under section 80G of the Act.[S.80G]

Ladhabapa Charitable and Welf Trust v. CIT (E) (2025) 213 ITD 601 (Rajkot)(Trib.)

S. 12AB: Procedure for fresh registration-Cancellation of registration-Failure to comply with notices and to file supporting documents-Rejection of application by CIT(E) was set aside and directed to decide the application as per law.[S.11, 12]

Gaushala Sewa Samiti v. CIT(E) (2025) 213 ITD 650 (Jaipur)(Trib)

S. 12AB: Procedure for fresh registration-Cancellation of provisional registration-Failure to give reasonable opportunity-Order of rejection was set aside-Matter remanded to the CIT E) to decide the issue afresh by providing one more opportunity of being heard to assessee.[S.11, 12, 12A(1)(ac)(iii)]

Indian Women impact. v. CIT (2025) 213 ITD 519 (Agra)(Trib.)

S. 12AB: Procedure for fresh registration-Genuineness of activities-Rejection application was set aside to CIT E). [S.11, 12]

Fighting first Trust. v. CIT (2025) 213 ITD 458 (Hyd) (Trib.)

S. 12AB: Procedure for fresh registration-Formed to serve the community of serving and retired military personnel and their families-Entitled to registration and approval under section 80G of the Act. [S. 11, 12, 80G]

Dhwani Shristi Foundation. v. CIT (E) (2025) 213 ITD 334 (Bang) (Trib)

S. 12AB: Procedure for fresh registration-Commencement of activities-Invested in fixed deposits-Entitled to registration and also approval under section 80G(5) of the Act. [S.80G (5), Form No 10.]