Merits Over Technicalities: ITAT Condones 518-Day Delay, Sets Aside Ex Parte CIT(A) Orders
Merits Over Technicalities: ITAT Condones 518-Day Delay, Sets Aside Ex Parte CIT(A) Orders Arham Enterprise Vs ITO (TDS) (ITAT Rajkot) Citation: ITA No. 147 & 148/Rjt/2025 Facts: 1. On receipt of the CIT(Appeals) order, the assessee forwarded the same to his accountant with the direction to send it to consultant who is handing… […]
“Consultant Doctors’ Fees Not Salary: Bombay HC Rules in Nanavati Hospital TDS Dispute”
“Consultant Doctors’ Fees Not Salary: Bombay HC Rules in Nanavati Hospital TDS Dispute” Appellant: Commissioner of Income Tax, TDS-1, Mumbai Respondent: Dr. Balabhai Nanavati Hospital Appeals: ITXA Nos. 2166/2018, 2448/2018, 2451/2018, 2612/2018, 2758/2018, and 605/2020 Facts: 1. The assessee is Dr. Balabhai Nanavati Hospital, a charitable trust running a hospital. Survey u/s 133A conducted… […]
Limitation in Tax Law is Sacrosanct: SC Bars Revival of Expired Assessments
Limitation in Tax Law is Sacrosanct: SC Bars Revival of Expired Assessments M/s Shiv Steels v. State of Assam & Ors. Citation: Civil Appeal Nos. 4440–4442 of 2014 Issue: Whether the State could reopen reassessments after the original assessments were already held to be time-barred? Facts: 1. The assessee, M/s Shiv Steels, was assessed… […]
When the Portal Crashes, So Does Taxpayers’ Patience
When the Portal Crashes, So Does Taxpayers’ Patience It all began with a phone call. One evening, I picked up the phone to hear the voice of a senior tax professional from Akola. He was furious, his voice a mix of helplessness and frustration. “Nareshji,” he thundered, “this year’s filing season has been nothing… […]
VTPA Representation for ensuring Ease of Charity and Timely Relief for Charitable Trusts
VTPA Representation for ensuring Ease of Charity and Timely Relief for Charitable Trusts To Smt. Nirmala Sitharaman Hon’ble Finance Minister of India Ministry of Finance Government of India New Delhi – 01 Subject: Representation for ensuring Ease of Charity and Timely Relief for Charitable Trusts Respected Madam, On behalf of the Vidarbha Tax Practitioners Association, we extend… […]
Beyond 3 Years: Only PCCIT Approval Valid – Bombay High Court Quashes Reopening
Beyond 3 Years: Only PCCIT Approval Valid – Bombay High Court Quashes Reopening Ramesh Bachulal Mehta vs. ITO Writ Petition No. 271 of 2023 Date of Decision: 11 August 2025 Court: Bombay High Court Issue: For AY 2016–17, whether reassessment proceedings initiated under the new law were valid when the Assessing Officer (AO) obtained… […]
Section 153D – Prior approval necessary for assessment in cases of search or requisition
Section 153D – Prior approval necessary for assessment in cases of search or requisition This provision ensures a check and balance on assessments made pursuant to search and seizure or requisition actions. Applicability 1. Applies to assessments or reassessments made under Section 153A (assessment in case of search or requisition) and Section 153C (assessment… […]
Urgent Request for Extension of Due Dates for Audit cases ITR Filing – AY 2025-26
Urgent Request for Extension of Due Dates for Audit cases ITR Filing – AY 2025-26 To, Smt. Nirmala Sitharaman Madam Hon’ble Union Finance Minister New Delhi Subject: Urgent Request for Extension of Due Dates for Audit cases ITR Filing – AY 2025-26 Respected Madam, On behalf of taxpayers, professionals, and industry stakeholders, we earnestly… […]
From Discounts to Deadlines: The GST Twists everyone missed this week
From Discounts to Deadlines: The GST Twists everyone missed this week Every week the world of GST brings a mix of deadlines, clarifications, and courtroom battles. Sometimes, it feels like a running series with new plot twists. So, Let us start with dissecting this new hot updates. Here’s what unfolded this week: 1. Filing… […]
Big Alert for Charitable Trusts & Institutions: Apply for Renewal of Registration by 30th September 2025
Big Alert for Charitable Trusts & Institutions: Apply for Renewal of Registration by 30th September 2025 Charitable and religious trusts, NGOs, and other institutions registered under the Income-tax Act enjoy exemption of their income, provided they hold a valid registration under section 12AB or approval under section 10(23C). However, what many trustees and office bearers may not… […]
