Power of tribunal to remand - exemption u/s 11 - remitting the ...

Tribunal Should Avoid Unnecessary Remands u/s 11, Focus on Deciding Appeals with Available Evidence to Prevent Delays.

August 6, 2019

Case Laws Income Tax HC

Power of tribunal to remand - exemption u/s 11 - remitting the matters to the CIT (A) for no good reason leads to unnecessary delays and cause prejudice to the revenue if the Appellate Tribunal is in a position to decide the appeal on its own merits having regard to the evidence on record - such remand order is not sustainable in law

View Source

← Previous Next →

Power of tribunal to remand - exemption u/s 11 - remitting the ...

Tribunal Should Avoid Unnecessary Remands u/s 11, Focus on Deciding Appeals with Available Evidence to Prevent Delays.

August 6, 2019

Case Laws Income Tax HC

You may also like:

The case involves the rejection of appeals without deciding on merits due to self-assessment discrepancies u/s 17(5) of the Customs Act, 1962. The appellant's claim...

Power of tribunal to decide an appeal on merit without addressing the issue of pre-deposit - tribunal has committed an error - remanded back to Tribunal to be heard afresh - HC

The appeal challenged the legality of remanding the matter to the original authority and the legal authority of the Commissioner (Appeals) to do so during the relevant...

The assessee's claim for deduction u/s 80IC for the finished products manufactured at Unit No. III at Paonta Sahib, Himachal Pradesh, was initially allowed but later...

The Appellate Tribunal considered an ex-parte assessment u/s 144 and an application for additional evidence. The Tribunal held that since the assessment was completed...

The ITAT Ahmedabad addressed a case involving a delay in filing an appeal against the denial of registration u/s 12A and 80G, impacting exemption u/s 11. The Tribunal...

The case involves timeliness of appeal filed u/s 85(3A) of Finance Act, 1994 before Commissioner (Appeals-II) and refund claim. The Appellate Tribunal found that the...

The High Court exceeded its limited jurisdiction u/s 11 of the Arbitration and Conciliation Act, 1996 by undertaking a detailed examination of the factual matrix and...

Assessing Officer's findings regarding accumulated unspent funds u/s 11 were set aside due to lack of audited financial statements and return of income for relevant year....

Denial of exemption u/s 11(2) was contested due to the trust's failure to file Form No. 10 within the due date specified u/s 139(1) owing to technical issues. The...

Exemption u/s 11 - Charitable activity u/s 2(15) - The Tribunal found that the assessee, a trust, was engaged in charitable activities under Section 11 of the Income Tax...

Allowance of standard deduction u/s 24(a), deduction for actual repairs, and deduction of accumulated income u/s 11(2) in the case of a charitable trust claiming...

The case pertains to the denial of exemption u/s 11 of the Income Tax Act to an assessee society, questioning whether its activities qualify as charitable or commercial....

Rectification u/s 154 - claim the allowance of 50% of the expenses against the commission income - Since the assessee has himself not pressed the issue as to...

Validity of remand order passed by the Commissioner (Appeals) - The tribunal found that the Commissioner (Appeals) erred in remanding the case without meeting specific...

Quick Updates: