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ITAT Raipur

CIT(E) Rejects S.12AB Application without Sufficient Opportunity: ITAT Orders Re-adjudication

July 15, 2024 312 Views 0 comment Print

Read the detailed ITAT Raipur order on rejection of S.12AB application under Income Tax Act, directing re-adjudication by CIT(E). Full analysis provided.

CSR Expenses Eligibility for Section 80G Deduction: ITAT restores Matter to CIT(A)

June 24, 2024 648 Views 0 comment Print

Detailed analysis of ABIS Export India Pvt Ltd Vs DCIT (ITAT Raipur) case regarding CSR expenses deduction under Sec. 80G. Explore the ITAT’s decision, implications, and legal insights.

ITAT Upholds Penalty for Loan Repayment in Cash Despite Poor Cheque Clearance History

March 14, 2024 975 Views 0 comment Print

ITAT upholds penalty against taxpayer for cash repayment of loans, contravening Section 269T of Income-tax Act. Explore implications and alternatives.

Debatable issues cannot be adjusted by way of intimation under section 143(1)(a)

January 24, 2024 2556 Views 0 comment Print

Satpal Singh Sandhu Vs DCIT (ITAT Raipur) In absence of Sec. 143(1)(a) being read in the above manner, i.e debatable issues cannot be adjusted by way of intimation under section 143(1)(a), would lead to arbitrary and unreasonable intimations being issued, leading to chaos

Deduction allowed for Delayed ESI/PF Employee Contribution Deposit: ITAT Raipur

January 22, 2024 6333 Views 0 comment Print

ITAT Raipur held that delayed deposit of employees share of contribution towards ESI/PF for A.Y. 2018-19 allowed as deduction.

ITAT Directed Assessee to furnish CA certificate in Form 26A for setting aside disallowance u/s 40(a)(ia)

December 15, 2023 3051 Views 0 comment Print

ITAT Raipur restored the matter back to the file of AO in case of disallowance u/s. 40(a)(ia) of the Income Tax Act as the CA certificate submitted was not as per the prescribed form i.e. Form 26A. Post submission of CA certificate in prescribed form, disallowance u/s 40(a)(ia) will be vacated.

Discrepancies between books & 26AS: ITAT directed A.O. to reexamine

December 13, 2023 288 Views 0 comment Print

Dive into an income tax appeal against Commissioner’s order. Explore discrepancies, disputed additions, and ITAT Raipur’s direction for reexamination.

Addition without considering Submission of Assessee: ITAT directs CIT(A) to re-adjudicate

November 26, 2023 660 Views 0 comment Print

ITAT directed the CIT(A) to re-examine the matter, taking into account the written submission filed by the assessee during e-proceedings. The ITAT emphasized the importance of affording the assessee a fair opportunity to substantiate its claims with supporting evidence.

Ad-hoc disallowance of expenditure without any basis is unsustainable in law

November 1, 2023 3534 Views 0 comment Print

ITAT Raipur held that ad-hoc disallowance of expenditure without specifying expenditure which was either not incurred for the purpose of business or was not substantiated by documentary evidence/material is unsustainable in law.

Disallowance u/s 57(iii) just because interest earned not equal to percentage of interest expenditure incurred unsustainable

October 31, 2023 1542 Views 0 comment Print

ITAT Raipur held that interest income earned is not equal to the percentage of interest expenditure incurred cannot be reason for disqualifying expenditure within the provision of section 57(iii) of the Income Tax Act.

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