7 Income Tax Case Laws 21.01.2025
| Section | Case Law Title | Short Summary | Citation | Relevant Act | Section |
|---|---|---|---|---|---|
| 1 | Kimaya Ashram Charitable Trust v. CIT | A minor error in an application for tax exemption under Section 12A should not lead to outright rejection. The tax authorities should consider the intent and substance of the application. | Income Tax Act, 1961 | 12A | |
| 2 | Ugar Sugar Works Ltd. v. Assistant Commissioner of Income-tax | Tax authorities must consider all objections raised by a taxpayer before reopening an assessment. | CLICK HERE | Income Tax Act, 1961 | 148 |
| 3 | Arun Vijayan Pillai Vijai v. Income-tax Officer | Taxpayers must comply with procedural requirements of the appellate authority to have their appeals heard. | CLICK HERE | Income Tax Act, 1961 | 250 |
| 4 | Navodit Samaj Sevi Sanstha v. ITO | Taxpayers can seek condonation of delay in filing appeals before the Income Tax Appellate Tribunal if they have a valid reason. | CLICK HERE | Income Tax Act, 1961 | 253 |