S. 80G : Donation-Refusal of recognition-Registration u/s 12A not questioned-Mere suspicion on donations ancillary to objects not valid-Refusal of recognition under S. 80G(5) set aside.[S. 12A, 80G(5), Art. 226]
Tilok Tirath Vidyavati Chhuttani Trust v. CIT (2025) 343 CTR 161 / 247 DTR 73 (P&H)(HC)
Digest of case laws
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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
Click here to download the pdf versions of the Digest of case laws S. 68 : Cash credits-Conversion of loan into equity-Source of source proved-Deletion upheld-No substantial question of law.[S. 260A, CPC,1908, S.100]
CIT v. Goldstone Cements Ltd. (2025) 343 CTR 562 / 247 DTR 465 (Gauhati)(HC)S. 68 : Cash credits-Unexplained investment-Natural justice-Show cause issued under s. 68-Final order passed under s. 69A without opportunity-Order set aside [S. 69, 144B, 147, Art. 226]
Vishal Jhajharia v. Assessment Unit ITD (2024) 164 taxmann.com 781 / (2025) 343 CTR 478 (Cal)(HC)S. 40(a)(i): Amounts not deductible-Deduction at source-Non-resident-Agency commission-Tribunal order deleting disallowance affirmed-No substantial question of law. [S. 195, 260A]
CIT v. Tamil Nadu Newsprint & Papers Ltd. (2025) 343 CTR 634 / 245 DTR 394 (Mad)(HC)S. 28(i) : Business income-Income from house property-Rental income from properties-Income assessable as business income and not as income from house property-Order of Tribunal was set aside [S. 22, 260A]
H.R. Properties (P) Ltd v. ACIT (2024) 167 taxmann.com 256 / (2025) 343 CTR 610 (Pat)(HC) Chero Medico & Developers (P) Ltd v. ACIT (2024) 167 taxmann.com 256 / (2025) 343 CTR 610 (Pat)(HC)S. 12AA : Procedure for registration-Mere registration under S. 12AA automatically does not entitle a charitable trust to claim exemption under ss. 10 and 11-AO has to verify genuineness of claim-Reference to Larger Bench declined-SLP of Revenue dismissed [S. 10, 11, Art. 136]
CIT (E) v. International Health Care Education & Research Institute (2025) 343 CTR 273 / 247 DTR 273 / 304 Taxman 265 / 482 ITR 287 (SC).Editorial : CIT v. International Health Care Education and Research Institute (2025) 171 taxmann.com 578 ( Raj ) ( HC) affirmed.S. 12A : Registration-Non-disposal within six months-No deemed registration-Tribunal order set aside-Appeal of revenue was allowed. [S. 12AA(2), 260A, Art. 141, 142]
CIT v. Dr. Kasliwal Medical Care & Research Foundation (2024) 168 Taxmann.com 91 / (2025) 343 CTR 295 / (2024) 243 DTR 110 (Bom)(HC)S. 10(26AAA) : Income of Sikkimese-Individual-Clarification provided as per Press Release dated 4th April 2023-Term “Sikkimese” defined in Finance Act, 2023 applies only for Income-tax purposes-Constitutional validity of Expln. (v) upheld-Writ dismissed. [Art. 371F(k)]
Dr. Doma T. Bhutia v. UOI (2025) 172 taxmann.com 293 / 343 CTR 652 / 247 DTR 580 (Sikkim)(HC)S. 12A : Registration –Trust or institution- Delay in filing audit report – Condonation of delay in filing Form 10B – Justice oriented approach should prevail over a pedantic one – Delay of 27 days condoned- Order of Commissioner ( E ) was set aside . [S.11, 12 , 119, Form No . 10B, Art. 226 ]
Damani Research Foundation of Medical Sciences v. CIT (E) (Bom)(HC) www.itatonlie.orgDirect Tax Vivad Se Vishwas Act, 2020 (DTVSV Act)
S. 4 :Declaration-Declarant-Appellant-Tax arrear-Disputed tax-Settling of one issue-Disallowance of loss-Revenue can not compel assessee to settle disputes which were not subject matter of declaration made by assessee-Competetnt Authority is directed to issue the certificate. [S.2(1)(c), 2(1)(o), 2(1)(j), 3, 5(1), Form No 3, ITACT, S. 68, Art.226]