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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


ITAT Deletes Section 68 Addition Because Cash Deposits Were Supported by Recorded Sales

Income Tax : The Tribunal held that cash deposits during demonetisation cannot be treated as unexplained when backed by audited books, invoices...

May 15, 2026 342 Views 0 comment Print

ITAT Deletes Section 270A Penalty Due to Defective Notice and Bona Fide Reliance on Form 16

Income Tax : The Tribunal ruled that non-specification of the precise statutory charge under sections 270A(2) and 270A(9) violated principles o...

May 15, 2026 237 Views 0 comment Print

Fee-Based Receipts Cannot Defeat Charitable Status for Environmental Activities: ITAT Delhi

Income Tax : The Delhi ITAT held that institutions engaged in preservation of environment fall under a specific charitable limb under Section 2...

May 14, 2026 201 Views 0 comment Print

CIT(A) cannot enhance income on issues not examined by AO: ITAT Mumbai

Income Tax : The Tribunal held that CIT(A) cannot enhance income under Section 251 on matters not considered by the Assessing Officer during as...

May 10, 2026 537 Views 0 comment Print

Section 54F Deduction Cannot Be Denied Without Adequate Opportunity to Furnish Evidence

Income Tax : ITAT Bangalore restored the Section 54F claim after noting that medical issues and portal difficulties prevented timely filing of ...

May 7, 2026 495 Views 0 comment Print


Latest News


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 408 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 1008 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 1077 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 780 Views 0 comment Print

ITAT Indore Hybrid Hearing Guidelines from October 9, 2023

Income Tax : Learn about hybrid hearing guidelines of Income Tax Appellate Tribunal (ITAT) Indore Bench, effective from October 9, 2023, offeri...

October 4, 2023 1512 Views 0 comment Print


Latest Judiciary


ITAT Sets Aside CIT(A) Order for Ignoring Bombay HC Interim Relief on Section 10(23C) Exemption Claim

Income Tax : The Mumbai ITAT held that the appellate authority failed to consider pending writ petitions and interim directions of the Bombay H...

May 16, 2026 54 Views 0 comment Print

Delayed Form 10B Filing Not Enough to Deny Section 11 Exemption Exemption

Income Tax : The ITAT Chennai held that exemption under Section 11 cannot be denied merely because Form 10B was not filed along with the return...

May 16, 2026 69 Views 0 comment Print

Buyback Gains Taxable Under Section 46A as Section 47(iv) Conditions Not Met: ITAT Bangalore

Income Tax : The ITAT Bangalore held that gains arising from buyback of shares are taxable under Section 46A because the conditions prescribed ...

May 16, 2026 135 Views 0 comment Print

WhatsApp Chats without proof of completed transactions Cannot Justify Section 69A Additions: ITAT Mumbai

Income Tax : ITAT Mumbai held that incomplete WhatsApp chats without proof of completed transactions cannot justify additions under Section 69A...

May 16, 2026 1404 Views 0 comment Print

Section 271AAC Penalty Unsustainable After Assessment Is Quashed: ITAT Delhi

Income Tax : ITAT Delhi held that penalty under Section 271AAC cannot survive once the underlying Section 153C assessment is quashed. The Tribu...

May 16, 2026 102 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 1164 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 5808 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 2166 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 19944 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 9957 Views 0 comment Print


Addition for cash payment to builder in succeeding AY cannot be made in AY in dispute

July 21, 2023 3081 Views 0 comment Print

Uncover the details of the ITAT Ahmedabad ruling in Surendra Ramdhar Yadav vs ITO, where the tribunal condoned a 259-day delay in filing an appeal due to medical treatment. Explore the implications and impact of this case on the legal landscape.

ITAT directs re-adjudication in PF/ESI deduction Claim Case of Tripoto

July 21, 2023 1173 Views 0 comment Print

Examination of the case between Tripoto Travel Private Limited and the ACIT, where ITAT directed re-adjudication on the income tax deduction claim for late deposit of employees’ contributions to PF/ESI.

ITAT deletes Disallowance for Guarantee Commission to Associate Enterprise

July 21, 2023 798 Views 0 comment Print

In Lease Plan India P Ltd vs. ITO, the ITAT Delhi deletes disallowance of guarantee commission deduction claimed on payment to Associate Enterprise. Understand the impact of this case on associated tax implications.

ITAT Chennai: Payments to Fertilizer Dealers Classified as Rebates, Exempt from TDS

July 21, 2023 744 Views 0 comment Print

Greenstar Fertilizers Limited wins case against ACIT in ITAT Chennai, clarifying that payments made to dealers for sales of fertilizers are rebates, not subject to TDS.

ITAT Rules: Income Determination Based on Surmise and Conjecture is Illegal

July 21, 2023 1881 Views 0 comment Print

Delve into the latest Income Tax Appellate Tribunal (ITAT) Delhi’s judgement on the case of DCIT Vs Vinod Kumar Bajaj, discussing the illegality of income determination based on conjecture and presumption.

ITAT Quashes Reassessment Order Due to Non-Issue of Notice

July 21, 2023 1128 Views 0 comment Print

Discover the case of Sohanbir Sing Vs Assessing Officer, where the ITAT Delhi ruled that failure to issue notice for reassessment cannot be remedied under Section 292B of the Income Tax Act.

No Ad-hoc Disallowance for Railway Site Expenses without Rational Basis

July 20, 2023 570 Views 0 comment Print

In the case of Durga Signal Infra Pvt. Ltd. vs ACIT, ITAT Kolkata rules that there should be no disallowance made under Section 37(1) of the Income Tax Act for site expenses incurred for railway business. Learn about the case, its analysis, and conclusion.

Loss from derivative trading can be set off against regular business income

July 20, 2023 3882 Views 0 comment Print

Detailed analysis of the ITAT Kolkata ruling in favor of Kippy Engineering Pvt Ltd, where the tribunal deleted an addition made from losses in derivative trading adjusted with business income.

HRA Deduction: Rent Paid to Wife Qualifies under Section 10(13A)

July 20, 2023 63408 Views 0 comment Print

The Income Tax Appellate Tribunal (ITAT) Delhi has ruled in favor of Aman Kumar Jain against the Income Tax Officer, permitting rent paid to a wife as eligible for HRA deduction under section 10(13A) of the Income Tax Act.

Quantum Appeal Allowed, Section 54F Deduction Granted: Penalty Vacated

July 20, 2023 855 Views 0 comment Print

Read the full text of the order of ITAT Jaipur in the case of Lalit Kumar Kalwar Vs ITO. The quantum appeal is allowed, and the deduction under Section 54F is granted, resulting in the penalty being vacated.

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