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ITAT Judgments

ITAT Judgment contain Income Tax related Judgments from Income Tax Appellate Tribunal Across India which includes ITAT Mumbai, Chennai, Delhi, Kolkutta, Hyderabad etc.

Latest Articles


India’s MLI Problem: Ratified, But Not Notified

Income Tax : Article examines whether the MLI Principal Purpose Test has domestic effect under Section 90(1) following Nestlé SA and Sky High ...

July 10, 2026 231 Views 0 comment Print

Ignoring Notices at AO and CIT(A) Stages Can Ruin Direct Tax Cases

Corporate Law : The article argues that failure to comply before the AO or CIT(A) can lead to adverse assessments, as higher forums generally cann...

July 4, 2026 441 Views 0 comment Print

Section 54 Exemption Must Be Computed Asset-Wise as Each House Transfer Is a Separate Source of Capital Gain: ITAT Bangalore

Income Tax : ITAT held that Section 54 exemption must be examined separately for each residential house sold. Aggregating gains from multiple t...

July 2, 2026 240 Views 0 comment Print

Section 11 Exemption Cannot Be Denied as Form 10B Was Filed Before Return Processing: ITAT Jaipur

Income Tax : ITAT held that delayed filing of Form 10B cannot defeat Section 11 exemption if the audit report is available before processing un...

July 2, 2026 159 Views 0 comment Print

ITAT Deletes On-Money Addition as Unsigned Agreement & Third-Party Records Lacked Evidence

Income Tax : Smt. Ranjana Kumari/Kalta Vs DCIT/ACIT (Central) (ITAT Chandigarh) The appeals involved three assessees belonging to the Kalta Gro...

June 30, 2026 360 Views 0 comment Print


Latest News


Section 2(47)(v) Capital Gains Deleted as Section 53A Conditions Not Satisfied: ITAT Bangalore

Income Tax : ITAT Bangalore held Section 2(47)(v) inapplicable as the JDA did not satisfy Section 53A conditions, deleting capital gains for AY...

July 11, 2026 195 Views 0 comment Print

CAAS Moves Supreme Court on ITAT Vacancies

Income Tax : The issue concerns massive backlog in ITAT caused by unfilled positions and delayed appointments. The intervention highlights that...

April 18, 2026 675 Views 0 comment Print

Representation for enhancement of monetary limit for SMC cases before ITAT

Income Tax : A representation seeks doubling the SMC threshold due to inflation and higher dispute values. The key takeaway is that increasing ...

April 4, 2026 1410 Views 0 comment Print

Raj Kundra Gifted Shilpa Shetty ₹12.5 Crore. Now Tax Tribunal Wants to Know How

Income Tax : The tribunal held that a gift deed alone cannot establish legitimacy under Section 68. It directed fresh scrutiny of the donor’s...

March 20, 2026 1305 Views 0 comment Print

Income from Vessel Operations Taxable Under India-Norway DTAA: ITAT Delhi

Income Tax : Delhi ITAT allows Sanco Holding, a Norwegian company, to compute income from bareboat charter of seismic vessels under Article 21(...

October 17, 2025 903 Views 0 comment Print


Latest Judiciary


Section 69C Addition Deleted for Lack of Corroborative Evidence & Cross-Examination: ITAT Pune

Income Tax : ITAT Pune upheld deletion of ₹1.14 crore Section 69C addition as it was based only on third-party statements without corroborati...

July 13, 2026 15 Views 0 comment Print

Foreign Tax Credit Cannot Be Denied for Delayed Form 67 Filing: ITAT Mumbai

Income Tax : ITAT Mumbai held delayed filing of Form 67 is not a ground to deny Foreign Tax Credit under Section 90 where foreign income and ta...

July 13, 2026 27 Views 0 comment Print

Gains arising from sale of strategic investments and unlisted shares by a banking company were assessable as capital gains not as business income

Income Tax : Gains arising from sale of strategic investments, promoter holdings, unlisted shares and similar long-term capital assets held by ...

July 13, 2026 21 Views 0 comment Print

Market Value of electricity supplied to Non-eligible Unit to be benchmarked at State Electricity Distribution Company’s tariff charged to industrial consumers and not IEX rates

Income Tax : Transfer of electricity from eligible captive power units to non-eligible units was to be valued at the tariff charged by State El...

July 13, 2026 30 Views 0 comment Print

Hyderabad ITAT: Wrong Section Mentioned (69 Instead of 69A) Doesn’t Invalidate Addition; Section 153D Approval Protected by New Section 292BC

Income Tax : ITAT Hyderabad upheld the excess cash addition and Section 153D approval, while remanding the stock shortage addition for fresh ex...

July 13, 2026 12 Views 0 comment Print


Latest Notifications


SOPs for sending notice to parties for hearing of cases before ITAT Bench

Income Tax : The ITAT Delhi has revised its hearing notice protocols. Physical notices will now be sent only once, with subsequent dates availa...

July 25, 2025 1323 Views 0 comment Print

ITO doesn’t have jurisdiction to issue notice to NRI: ITAT Chandigarh

Income Tax : ITAT Chandigarh held that ITO Ward-3(1), Chandigarh had no jurisdiction to issue notice to an NRI and hence consequently the asses...

April 11, 2025 5979 Views 0 comment Print

Govt appoints Shri G. S. Pannu as President of ITAT

Income Tax : Central Government is pleased to appoint Shri G. S. Pannu, Vice-President of the Income Tax Appellate Tribunal, as President of th...

September 6, 2021 2274 Views 0 comment Print

Appointment as ITAT Member- Disparity with CAs

Income Tax : Ministry of Finance notified rules for appointment of members in various tribunals on 12.02.2020 in which practice of judicial and...

June 30, 2021 20187 Views 6 comments Print

Notice issued by officer having no jurisdiction of assessee is null & void

Income Tax : Bhagyalaxmi Conclave Pvt. Ltd. Vs DCIT (ITAT Kolkata) In the remand report, the AO clearly stated that notice u/s 143(2) of the Ac...

February 3, 2021 10050 Views 0 comment Print


Missed Form 10? ITAT Gives Trust a Lifeline – AO Directed to Await Condonation Decision Before Denying Section 11(2) Benefit

May 30, 2026 591 Views 0 comment Print

The Tribunal observed that the trust had eventually filed Form 10 and sought condonation of delay. Since the issue was pending before the competent authority, the exemption dispute was restored for reconsideration.

CIT(E) Cannot Act Merely on AO’s Recommendation – Independent Satisfaction Mandatory for Grant or Rejection of U/s 12AB Registration

May 30, 2026 222 Views 0 comment Print

ITAT held that registration under Section 12AB cannot be rejected merely because the Assessing Officer or Range Head did not recommend approval. The CIT(E) must independently examine the trust’s objects, activities, and legal compliance before arriving at a decision.

Bangalore ITAT Slams Flip-Flop by AO; Grants Full 80P Deduction Including Bank Interest to Credit Co-operative Society

May 30, 2026 174 Views 0 comment Print

The Tribunal criticized the Assessing Officer for taking a contrary stand in later years after allowing the same deduction on identical facts in an earlier assessment. It held that such inconsistent treatment without distinguishing facts was unsustainable.

Clerical Error in Tax Audit Report Cannot Be Treated as Income: ITAT Deletes Addition

May 30, 2026 498 Views 0 comment Print

The Tribunal held that a bank guarantee wrongly reported as a contingent liability in the tax audit report could not be added to income when it was not claimed as an expense. It directed deletion of the ₹9.41 lakh addition made on the basis of the reporting error.

ITAT Quashes Reassessment as Section 148 Notice Was Based on Incorrect Facts & Figures

May 30, 2026 489 Views 0 comment Print

The Tribunal found that the reasons recorded for reopening contained incorrect figures and unsupported assumptions. It held that the reassessment proceedings were invalid and void ab initio due to lack of proper application of mind.

ITAT Restores 12A Registration Application as Bona Fide Error in Form Clause Cannot Defeat Claim

May 30, 2026 327 Views 0 comment Print

The Tribunal held that a trust’s application for regular registration could not be rejected solely because the wrong clause was selected in the prescribed form. It directed the authority to treat the application under the correct provision and decide it on merits.

ITAT Orders Fresh Review as On-Money Addition Was Based on Loose Sheet

May 30, 2026 381 Views 0 comment Print

The case involved additions for alleged on-money in Godhavi land transactions based on a handwritten loose sheet. The Tribunal restored the matter for fresh consideration, highlighting issues relating to evidence and assessment findings.

ITAT Quashes Section 263 Revision Because PCIT Raised New Issues Beyond SCN

May 30, 2026 234 Views 0 comment Print

ITAT Delhi held that the PCIT exceeded jurisdiction by introducing issues not mentioned in the Section 263 show-cause notice. The revision order was quashed for travelling beyond the scope of the proceedings.

Appeal Dismissed as Infructuous as Rectification Order Restored Section 80P Deduction

May 29, 2026 306 Views 0 comment Print

The ITAT dismissed the appeal after a rectification order under Section 154 granted the deduction under Section 80P and corrected the assessed income. The dispute no longer survived for adjudication.

Section 80P Deduction Disallowance Set Aside as CPC Made Adjustment Without Hearing Assessee

May 29, 2026 345 Views 0 comment Print

The ITAT held that deduction under Section 80P could not be disallowed through a unilateral adjustment under Section 143(1) without providing notice and an opportunity of hearing. The appeals were allowed.

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