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ITAT Cochin

Latest Posts in ITAT Cochin

CIT(A) Must Decide even Ex-Parte Appeals on Merits: ITAT Cochin

March 17, 2025 15 Views 0 comment Print

Key highlights of the ITAT Cochin order in Premalatha Korottoliprasantham Vs ITO for AY 2017-18, addressing non-filing of returns and cash deposits during demonetisation.

Non-Reasoned Order: ITAT Remands ₹70.25 Lakh Foreign Remittance Addition Case to CIT(A)

March 9, 2025 174 Views 0 comment Print

ITAT Cochin remands ₹70.25 lakh foreign remittance case, citing lack of reasoning in CIT(A) order. Case to be reconsidered following principles of natural justice.

ITAT Cochin Remands Case as CIT(A) refuses to admit Additional Evidence

March 9, 2025 87 Views 0 comment Print

ITAT Cochin remands case after CIT(A) dismisses appeal without considering additional evidence under Rule 46A in an unexplained money addition dispute.

ITAT Cochin Remands Case Over Dismissal Without considering Delay Explanation

March 9, 2025 57 Views 0 comment Print

ITAT Cochin remands case for fresh hearing after CIT(A) dismissed appeal without considering the explanation for a 30-day delay in filing.

ITAT Cochin directs Reassessment for lack of opportunity to explain cash deposits

March 9, 2025 78 Views 0 comment Print

ITAT Cochin remanded Baiju Kabeer’s case to CIT(A) for reassessment, citing lack of opportunity to explain cash deposits. Review the details of the judgment here.

Section 263 Not Invocable if Assessment is Erroneous but Not Prejudicial to Revenue Interests

November 16, 2024 1527 Views 0 comment Print

ITAT Cochin rules AO’s assessment must be both erroneous and prejudicial to revenue for S.263 proceedings. Delay condoned; appeal allowed for Kool Home Builders.

Duplicate Appeal Against Geojit Financial Dismissed by ITAT

October 27, 2024 180 Views 0 comment Print

ITAT Cochin dismisses duplicate appeal filed by Revenue against Geojit Financial Services Ltd. for AY 2018-19, ruling it as infructuous and not maintainable.

Disallowance u/s. 14A without recording proper satisfaction untenable: ITAT Cochin

October 8, 2024 222 Views 0 comment Print

ITAT Cochin held that disallowance under section 14A read with rule 8D of the Income Tax Rules in a mechanical manner without recording proper satisfaction is unsustainable in law. Accordingly, addition set aside.

Denial of permanent registration to existing trust on allegation of belated application unjustified

October 8, 2024 327 Views 0 comment Print

ITAT Cochin held that denial of registration u/s. 80G to the existing trust alleging belated filing of application applying sub clause (iii) of proviso to section 80G(5) unjustified as the same apply to newly formed trust only.

AO cannot treat section 153D as pari-materia to section 148 mechanism: ITAT Cochin

September 5, 2024 237 Views 0 comment Print

ITAT Cochin held that treating section 153D of the Income Tax Act as pari-materia to section 148 mechanism without any such indication in the Act is unjustified and hence matter remanded back to CIT(A).

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