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. 12AA : Procedure for registration –Trust or institution-Natural justice – If the CIT( E ) is not satisfied with the documents supplied with by the assessee , adequate opportunity must be given before rejection of application – Matter remanded [ S. 80G ]
Braingyan Foundation v. CIT ( E) (2023 ) 200 ITD 138 ( Mum)( Trib)
S. 11 : Property held for charitable purposes – Not filing of Form No .10B along with the return – Denial of exemption is not justified . [ S. 154 ]
Trinity Education Trust v. ITO ( 2023) The Chamber’s Journal – April-P. 139 ( Surat )( Trib)
S. 271C : Penalty – Failure to deduct at source – Notice issued nine years after the end of the relevant financial year – Barred by limitation – Order was quashed .[ S. 274, 275 (1)( c), Art , 226 ]
Clix Capital Services (P.) Ltd v. JCIT ( 2023) 149 taxmann.com 279( Delhi )( HC )
S.270AA: Immunity from imposition of penalty ,etc-Order passed without giving an opportunity of hearing – Matter was remanded back to consider the application of the assessee. [ S. 270A , 270AA(4), Art , 226 .]
Rohit Kapur v. PCIT (2023) 148 taxmann.com 397 / 292 Taxman 135 ( Dellhi) ( HC)
S. 250 : Appeal – Commissioner (Appeals) – National Faceless Appeal Centre ( NFAC) -Ex-parte order – -Non -filing of grounds of appeal at the time of filing of Form No 35 – Dismissing the appeal without considering the submissions filed by the assessee – Order was set aside . [ S. 251 , Art , 226 ]
Prime ABGB (P.) Ltd v. NFAC (2023 147 taxmann.com 357/ 292 Taxman 149 (Bom)( HC)
S.241A: Refunds- Withholding of refund in certain cases – Intimation order was passed – Order withholding refund was set aside and the Revenue was directed to conduct a de novo exercise as per provision of section 241A of the Act . [ Art , 226 ]
OYO Hotels & Homes (P.) Ltd v. Dy.CIT (2023) 148 taxmann.com 410 (Delhi)( HC)
S. 197 : Deduction at source – Certificate for lower rate Binding judgement of Supreme Court – Pendency of review – Assessing Officer is bound to follow the judgement – Order has to be passed due application of mind- DTAA -India – Denmark .[S. 9(1)(vi), 195 , Art, 13(3) Art. 226 ]
Milestone Systems A/S v. Dy .CIT ( 2023) BCAJ -April – 49 ( Delhi)( HC)
S. 194A : Deduction at source – Interest other than interest on securities – Delay in payment of interest – Tax was deducted out of gross amount of interest without spreading over the period of delay – Not justified- Directed to refund the TDS deducted . [S. 2(28A),2(28B), Motor Vehicles Act, 1988 , S.168, 173, Art , 226 ]
Kuni Sahoo (Smt ) v .UOI (2023) 147 taxmann.com 237 ( Orissa )( HC)
S. 179 : Private company – Liability of directors -Recovery proceedings- Gross neglect , misfeasance or breach of duty -Not proved – Order of the Assessing Officer and order rejecting the revision application was quashed . [ S. 264, Art , 226 ]
Geeta P.Kamat v .PCIT ( 2023 ) 150 taxmann.com 490 / 455 ITR 23 /BCAJ – Apri – P.45 ( Bom)( HC)