2021-TIOL-1974-ITAT-MUM
Bombay Chamber of Commerce And Mackinnon Mackenzie Vs ITO
Whether since activities carried out by assessee is charitable in nature even under amended definition u/s. 2(15) hence, assessee is entitled for exemption u/s 11 – YES: ITAT
- Assessee's appeal allowed: MUMBAI ITAT
2021-TIOL-1973-ITAT-DEL
Aroon Facilitation Management Services Pvt Ltd Vs DCIT
Whether late deposit of employees contribution to the provident fund and ESI, cannot be disallowed if it is deposited before the due date of the filing of the return of an income but beyond the due date prescribed Under the respective provident fund and ESI laws - YES : ITAT
- Assessee's appeal allowed: DELHI ITAT
2021-TIOL-1972-ITAT-JAIPUR
Satya Narayan Bairwa Vs ITO
Whether notice u/s 148 issued after lapse of four years from relevant assessment years without obtaining approval from Pr. CIT/CIT has to be set aside – YES : ITAT
- Assessee's appeals allowed: JAIPUR ITAT
