ITAT: Grants Sec. 12A registration to vocational society despite lack of affiliation sans profit motive

• In Favour of Assessee
• Citation Number : TS-1074-ITAT-2026(DEL)

ITAT: Rejects condonation of 2300 days delay due to gross negligence, defective authority documents & absence of bona fide sufficient cause

• In Favour of Assessee
• Citation Number : TS-1070-ITAT-2026(Ahd)

ITAT: Restores matter on allowability of expenses on cessation of branch office, sans expense details

• In Favour of Both, Partially
• Citation Number : TS-1073-ITAT-2026(DEL)

HC: Sec. 54F deduction cannot be denied for construction delay beyond 3 years, as not in Assessee’s control

• In Favour of Assessee
• Citation Number : TS-1077-HC-2026(TEL)

HC: Sets-aside reassessment notice as barred by limitation u/s 149(1) following Rajeev Bansal; Quashes reassessment

• In Favour of Assessee
• Citation Number : TS-1076-HC-2026(MAD)

ITAT: Quashes reassessment u/s 148 solely based on third party search material bypassing procedure u/s 153C

• In Favour of Assessee
• Citation Number : TS-1075-ITAT-2026(Mum)

'BSC Beacon' - Tax & Regulatory Insights! | June 2026

NITI Aayog: Gujarat, Maharashtra, Tamil Nadu among Top Performers in NITI Aayog’s “Investment Friendliness Index”; Unveils Report

SC: Operational Creditors cannot enforce past claims by civil suit/arbitration, subsequent to Resolution Plan-approval

SC: Issues uniform premature release guidelines, mandates e-Prisons integration for elderly and terminally ill prisoners

NCLAT: Creditor entitled to directly invoke personal-guarantor insolvency without first initiating CIRP against borrower

SC: Employer cannot rely on its own delay to deny compassionate appointment benefits under age threshold

ITAT: Not supplying Sec. 133(6) responses to Assessee, violation of priciple of natural justice; Restore matter

• In Favour of Assessee
• Citation Number : TS-1067-ITAT-2026(Mum)

SC: Appellate Courts should be friends and guides, not pass adverse remarks against Trial judges

HC: Quashes registration cancellation for vague SCN silent on specific limb of Section 16(2) breach

• In Favour of Petitioner
• Citation Number : TS-517-HC(KAR)-2026-GST

SC: Foreigners Tribunal cannot act as mere forwarding authority while declaring person a foreigner

SC: State can revise royalty under MMDR Act despite absence of enhancement clause in mining lease

SC: Children’s Court must pass mandatory Sec. 19(1) JJ Act order before trying child as adult

SC: Public policy cannot invalidate clause denying interest on security deposits in commercial contracts

Madras HC to examine validity of refund denial requiring separate SEZ-registration before April-2019; Stays proceedings