2021-TIOL-1077-ITAT-CHD

Anjula Goel Vs DCIT

Whether undisclosed income can be taxed in hands of both partnership firm as well as its partner – NO: ITAT

Whether co-owner of property is liable for deduction u/secs. 24 and 80C for interest paid on housing loan and repayment of housing loan – YES: ITAT

- Assessee's appeals partly allowed: CHANDIGARH ITAT

2021-TIOL-1076-ITAT-CHD  

Sarbat The Bhala Gurmat Mission Charitable Trust Vs CIT

Whether there is any geographical limitation in carrying out charitable activities for purposes of recognising an entity as charitable and eligible for registration u/s 12A – NO: ITAT

Whether provisions of sec. 11(1)(c) are only for purpose of determining income that qualifies for exemption u/s 11 and not for grant of registration u/s 12A – YES: ITAT

- Assessee's appeal allowed: CHANDIGARH ITAT

2021-TIOL-1075-ITAT-DEL

Dheeraj Thakran Vs ITO

Whether when there is sufficient cash withdrawal from bank account before making deposits, then no addition is permitted on account of such withdrawal - YES: ITAT Whether when taxpayer does not have any house property to let out and rental income was received by him out of gym equipments given on hire, then no addition is permitted on account of 'income from house property' - YES: ITAT

- Assessee's appeal partly allowed: DELHI ITAT

2021-TIOL-1074-ITAT-HYD

Meena Lahoti Vs ITO

Whether assessee can take divergent stand for the same income in different years – NO: ITAT

- Assessee's appeals partly allowed: HYDERABAD ITAT