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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 228 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 156 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 189 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 1404 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


ITAT Pune Allows Section 80P(2)(d) Deduction on Co-operative Bank Dividends

Income Tax : ITAT Pune allowed deduction under Section 80P(2)(d) on dividend from co-operative banks, following coordinate bench decisions for ...

July 13, 2026 48 Views 0 comment Print

ITAT Pune Remands Section 80P Deduction Claim Following Precedents

Income Tax : ITAT Pune remanded the Section 80P deduction issue for fresh assessment after noting relevant precedents and directing reconsidera...

July 13, 2026 36 Views 0 comment Print

ITAT Pune Allows Section 80P(2)(a)(i) Deduction on Co-op Bank Interest

Income Tax : ITAT Pune allowed deduction under Section 80P(2)(a)(i) on interest from co-operative bank deposits, following binding judicial pre...

July 13, 2026 33 Views 0 comment Print

Chennai ITAT Grants Retrospective Benefit of First Proviso to Section 50C; Oral Agreement with Advance by Cheque Valid to Adopt Stamp Duty Value as on Agreement Da

Income Tax : Chennai ITAT held Section 50C provisos applicable to oral agreements backed by bank payments and deleted related additions, remand...

July 13, 2026 81 Views 0 comment Print

Chennai ITAT Deletes ₹64.60 Lakh Penalty U/s 271D; Temporary Cash Support to Show Visa Funds Is Not a Loan

Income Tax : Chennai ITAT deleted the Section 271D penalty, holding temporary cash received to demonstrate visa funds was not a loan attracting...

July 13, 2026 54 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


ITAT Allows TDS Credit as Denial Was Due to Inadvertent Omission by AO

May 19, 2026 375 Views 0 comment Print

ITAT Delhi held that lawful TDS credit cannot be denied merely because the Assessing Officer overlooked an earlier rectification order under Section 154. The Tribunal directed grant of TDS credit and deletion of interest under Sections 234A and 234B.

ITAT Rejects Addition Based on Excel File Entries Due to Lack of Direct Evidence

May 19, 2026 807 Views 0 comment Print

Tribunal dismissed a Revenue appeal after finding that additions were made solely on basis of entries in a seized Excel file. It held that presumptions and unverified notings cannot replace concrete evidence.

ITAT Deletes ₹6 Cr Addition as Share Sale Transactions Were Through Banking Channels

May 19, 2026 339 Views 0 comment Print

The ITAT Delhi upheld deletion of a Rs.6 crore addition under Section 68 after finding that the share sale transactions were properly documented and routed through banking channels. The Tribunal held that the Assessing Officer failed to prove that the transactions represented unaccounted income.

ITAT Allows Section 54B Exemption as Agricultural Land Was Purchased Within Statutory Time Limit

May 19, 2026 435 Views 0 comment Print

ITAT Indore held that exemption under Section 54B cannot be denied when investment in new agricultural land was made within the prescribed two-year period. The Tribunal ruled that procedural non-compliance with the Capital Gain Deposit Scheme was not sufficient to reject the claim.

Mere Search Allegations Against Lender Cannot Make Every Loan Bogus: ITAT Mumbai

May 19, 2026 417 Views 0 comment Print

Mumbai ITAT held that unsecured loans received through banking channels and fully recorded in books cannot be treated as unexplained money under Section 69A merely on suspicion. The addition and consequential interest disallowance were deleted in full.

ITAT Deletes ₹9.59 Crore Addition U/s 41(1) – Liability Cannot ‘Cease’ When Creditor Itself Confirms Amount Receivable

May 19, 2026 585 Views 0 comment Print

Mumbai ITAT held that Section 41(1) cannot be invoked merely because a liability remains unpaid for a long period. In absence of any waiver, remission, or cessation of liability, the addition was rightly deleted.

Mumbai ITAT Quashes AY 2015-16 Reassessment as Time-Barred – Revenue’s Own Concession in Rajeev Bansal Proves Fatal

May 19, 2026 618 Views 0 comment Print

Mumbai ITAT held that reassessment notice issued under Section 148 for AY 2015-16 on 31.07.2022 was barred by limitation under Section 149. The Tribunal quashed the entire reassessment proceedings and assessment order.

Fire Safety Certificate Not Mandatory for U/s 12AB Registration – ITAT Restores Charitable Trust’s Approval Matter

May 19, 2026 867 Views 0 comment Print

The Tribunal ruled that the CIT(E) failed to properly consider the assessees replies, documents, and objections before rejecting the Section 12AB application. The matter was remanded for de novo adjudication.

Nominal Members Do Not Defeat Section 80P Deduction- Bang ITAT Grants Relief to Co-operative Society

May 19, 2026 285 Views 0 comment Print

ITAT Bangalore held that the presence of associate or nominal members does not disqualify a co-operative society from claiming deduction under Section 80P(2)(a)(i). The Tribunal relied on the Supreme Court ruling in Mavilayi Service Co-operative Bank Ltd.

ITAT Quashes TP Assessment Orders as Consequential Orders Were Passed Beyond Limitation Period

May 19, 2026 315 Views 0 comment Print

ITAT Hyderabad held that assessment orders passed pursuant to earlier remand directions were barred by limitation under Section 153. The Tribunal set aside all consequential transfer pricing assessment orders dated 06.12.2024.

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