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ITAT Chandigarh

Latest Posts in ITAT Chandigarh

CPC Lacked Power Under Sec. 143(1) to Deny Sec. 80P for Late Filing Prior to Finance Act 2021

July 10, 2025 477 Views 0 comment Print

ITAT Chandigarh rules that CPC lacked power to disallow Section 80P deduction for late-filed returns under Section 143(1) for AY 2018-19, citing statutory amendments.

AO Cannot Base Section 68 Additions on Inferences from Sample Transactions

June 30, 2025 216 Views 0 comment Print

The ITAT Chandigarh addressed the appeal concerning additions made to the income of Lekh Raj Educational & Charitable Trust, involving unexplained corpus funds and unsecured loans.

Addition based on loose paper without corroborative material not sustainable

June 30, 2025 243 Views 0 comment Print

ITAT Chandigarh held that addition on the basis of loose paper without any corroborative material is not sustainable in law. Accordingly, addition is directed to be deleted and appeal is allowed.

Every error cannot be corrected under section 263: ITAT Chandigarh

June 17, 2025 72 Views 0 comment Print

ITAT Chandigarh held that every error is not required to be corrected under Section 263 of the Income Tax Act. Revisionary proceedings u/s. 263 quashed as plausible view taken by the Assessing Officer.

Mistake by counsel: ITAT condoned delay on Precedent in Penalty Case

June 15, 2025 177 Views 0 comment Print

ITAT Chandigarh condones delay and remands Mukesh Mittal’s penalty appeals back to CIT(A), citing a prior ITAT order that accepted similar delay in quantum appeals. Case to be re-decided on merits.

ITAT allows section 10(23C)(iiiab) exemption despite Counsel’s Error

June 12, 2025 243 Views 0 comment Print

Chandigarh ITAT condones significant appeal delays, allows Punjab Agricultural University’s tax exemption claim under 10(23C)(iiiab) despite counsel’s filing errors.

ITAT Rules on 80P Deduction: Error No Bar for Legitimate Claim

June 12, 2025 243 Views 0 comment Print

Chandigarh ITAT allows 80P deduction for Habrol Co-op Society, ruling against disallowance due to a clerical error in tax return. Section 80A(5) not applicable.

Section 10(23C) Registration Cannot Be Denied for Technical Clause Selection Error

June 9, 2025 147 Views 0 comment Print

IIM Sirmaur secures tax exemption registration after ITAT Chandigarh rules against denial based on a technical error in application, citing judicial precedents.

Charitable Trust Registration Cannot Be Denied for Lack of State Societies Act Registration

June 8, 2025 231 Views 0 comment Print

ITAT Chandigarh directs CIT to grant 12AA registration to Paramount Education Charitable Trust, overturning rejection based on Societies Act registration.

Family Settlement Compensation Taxable as Capital Gain; Section 54 & 54EC Deductions Allowed

June 6, 2025 2556 Views 0 comment Print

ITAT Chandigarh held that compensation under a family settlement is liable to be assessed under the head ‘Capital Gain’ and not ‘Income from Other Sources’. Thus, deduction u/s. 54 and 54EC allowed and addition made by AO set aside.

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