This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
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S. 14A : Disallowance of expenditure-Exempt income-Onus on revenue to prove that disallowance was erroneous-Without examining the accounts disallowance is not justified [R.8D]

Coforge Limited v. ACIT (2021) 436 ITR 546 / 204 DTR 273 / 322 CTR 10 (Delhi)(HC)

S. 12AA : Procedure for registration-Trust or institution-Bogus donations-Misuse of registered status-Cancellation of registration is held to be justified. [S. 12AA(3), 80G]

CIT (E) v. Batanagar Education and Research Trust (2021) 436 ITR 501 / 204 DTR 217 / 321 CTR 633/282 Taxman 1 (SC) Editorial : Order of High Court in Batanagar Education and Research Trust v. CIT ( E) ( 2021)129 Taxman.com 29 ( Cal ) (HC) ( ITA NO 116 of 2018 dt 8-10 2018) is reversed, Order in Batanagar Education and Research Trust v CIT (E) (2017) 59 ITR 81 (SN) (Kol) (Trib) is affirmed.

S. 11 : Property held for charitable purposes-Donation made for other charitable purposes-Entitle to exemption. [S. 2(15)]

DIT(E) v. Shanmuga Arts, Science, Technology and Research Academy (Sastra) (2021)436 ITR 633 / 207 DTR 361 / 283 Taxman 135 (Mad.)(HC)

S. 11 : Property held for charitable purposes-Depreciation-Entitle to set off excess application of income of earlier assessment year-Precedent-Commissioner (Appeals and Tribunal must follow the decision of High Court. [S. 2(24), 11(1)(d), 12(1), 32]

Anjuman-E-Himayat-E-Islam v. ADIT (2021) 436 ITR 139 / 201 DTR 337/ 323 CTR 601 (Mad.)(HC)

S. 10B : Export oriented undertakings-Manufacture of article-Processing of iron ore amounts to manufacture-Entitle to exemption-Determination of market value required verification by the Revenue-The order of remand was justified. [S. 10B(7), 80IA (8), 80IA (10)]

CIT v. Sesa Goa Ltd (2021)436 ITR 17 / 203 DTR 97 / 321 CTR 113(Bom.)(HC)

Direct Tax Vivad Se Vishwas Act, 2020 .

S. 5 : Time and manner of payment – Declaration accepted and Form 3 issued specifying demand — Revocation of Form 3 without affording adequate opportunity to be heard — Principles of natural justice violated — Revocation of Form 3 is held to be not valid [ Art , 226 ]

Mahendra Corporation v. PCIT (2021)436 ITR 527/ 321 CTR 415/ 282 Taxman 150/ 203 DTR 425 (Bom) (HC)

Direct Tax Vivad Se Vishwas Act, 2020 .

S. 4: Filing of declaration and particulars to be furnished – Pendency of appeal – No classification of appeals under the Act – Interpretation of CBDT Circular excluding appeals from orders under Section 143 (1)) of the Act – Portion of circular in conflict with provisions of statute Held to be not valid [ S.143(1) Art , 226 ]

Chandrakant Narayan Patkar Charitable Trust v. UOI (2021)436 ITR 601/ 203 DTR 401/ 321 CTR 404 (Bom) (HC)

Direct Tax Vivad Se Vishwas Act, 2020 .

S. 3 :Amount payable by declarant – Credit for tax paid for correct year – Rectification of application – Rectification directed and credit of tax allowed .[ Art, 226 ]

GE Capital European Treasury Services Ltd. v. CIT (2021)436 ITR 495/ 204 DTR 369/ 322 CTR 47/ 282 Taxman 252 (Delhi) (HC)

Direct Tax Vivad Se Vishwas Act, 2020 .

S. 3 : Amount payable by declarant -Tribunal remanding the matter to Assessing Officer – High Court remanding the matter to Tribunal – Entitle to lower rate of disputed tax [ S. 5, ITAct , S. 253 , Art, 226 ]

Cooperative Rabobank U. A. v. CIT (IT) (2021)436 ITR 459/ 203 CTR 281/ 321 CTR 352/ 283 Taxman 22 (Bom) (HC)

Interpretation of taxing statutes – Precedent — Commissioner (Appeals) and Tribunal must follow decision of High Courts.

Anjuman – E – Himayat – E – Islam v. ADIT (2021) 436 ITR 139 / 201 DTR 337 (Mad) (HC) Anjuman – E – Himayat – E – Islam v. ADIT (2021) 436 ITR 139 / 201 DTR 337 (Mad) (HC)