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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


Section 143(2) Notice Not Invalid for Omitting Scrutiny Category: ITAT Bengaluru

Income Tax : ITAT Special Bench held that omission of scrutiny category in a Section 143(2) notice is a procedural defect curable under Section...

July 22, 2026 207 Views 0 comment Print

Section 35D Deduction for REIT IPO Expenses Rejected as Assessee Is Not a Company: ITAT Bangalore

Income Tax : ITAT held section 35D(2)(c) applies only to companies and upheld disallowance of REIT's claim for IPO and listing expense amortisa...

July 21, 2026 195 Views 0 comment Print

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 375 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 486 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 366 Views 0 comment Print


Latest News


Appeal Restored as ITBA Upload Alone Is Not Valid Section 282 Service: ITAT Bangalore

Income Tax : ITAT Bangalore restored the appeal after holding that mere upload of an order on the ITBA portal is not valid service under Sectio...

July 19, 2026 276 Views 0 comment Print

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 354 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 714 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 1464 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 1365 Views 0 comment Print


Latest Judiciary


Reopening Based on Incorrect CCM Information Quashed with Section 68 Addition: ITAT Kolkata

Income Tax : ITAT Kolkata quashed reassessment and Section 68 addition after finding reopening based on unverified CCM information and procedur...

July 23, 2026 12 Views 0 comment Print

Registered Valuer’s FMV & Indexed Cost Accepted After AO Omitted DVO Reference: ITAT Delhi

Income Tax : ITAT Delhi accepted the registered valuer's FMV and indexed cost after holding the AO could not reject the valuation without refer...

July 23, 2026 27 Views 0 comment Print

Late Filing of Form 10DA Does Not Bar Section 80JJAA Deduction: ITAT Kolkata

Income Tax : ITAT Kolkata allowed deduction under Section 80JJAA after holding that delayed Form 10DA filing did not defeat the claim when it w...

July 23, 2026 36 Views 0 comment Print

Missing Safety Certificates Justified Section 12AB Registration Rejection: Bengaluru ITAT

Income Tax : Bengaluru ITAT restored section 12AB and consequential section 80G applications after the trust produced fire and structural safet...

July 23, 2026 219 Views 0 comment Print

Absence of Irrevocability Clause Alone No Ground to Deny Section 12AB Registration: ITAT Mumbai

Income Tax : Mumbai ITAT restored a section 12AB registration application, holding absence of an irrevocability clause alone cannot justify rej...

July 23, 2026 57 Views 0 comment Print


Latest Notifications


Section 54EC Deduction Enhanced to ₹1 Crore by Rectifying Tribunal Order: ITAT Pune

Income Tax : ITAT Pune allowed rectification under Section 254(2), correcting factual errors and granting Section 54EC deduction of ₹1 crore ...

July 18, 2026 225 Views 0 comment Print

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 1362 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 6027 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 2280 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 20241 Views 6 comments Print


Share capital addition with premium on mere surmises / conjectures unjustified

July 26, 2019 1803 Views 0 comment Print

Addition under section 68 made by AO of the entire share capital and premium received during the year  on the basis of negative observation about availability of funds with share applicant was unjustified as the share applicant was the sister concern of assessee, from whom similar share application with premium were received in the earlier year and the balance sheet of the share applicant showed ample source of funds.

Aseesee can have both Trading & Investment Portfolio for Business Income & Capital Gain

July 25, 2019 1797 Views 0 comment Print

The issue under consideration is that whether the assessee having business of land trading can show capital gains from arising out of transfer of land and claim exemption u/s 54F?

Tax exemption cannot be denied to education trust merely for providing hostel, transportation & mess facilities

July 22, 2019 2955 Views 0 comment Print

Assessee-society would not cease to exist as educational institute because it was providing hostel facility or transportation facility or mess facility, as it was an incidental to the education purpose of the assessee-society thus, no exemption u/s 11 could be denied to assessee- society. 

Assessment u/s 153C based on incriminating documents not related to assessment years under appeals was invalid

July 22, 2019 4728 Views 0 comment Print

Since assessment under section 153C was made only on the basis of incriminating documents such as balance sheet and profit and loss account which were not related to assessment years under appeals, therefore, assessment was invalid as no incriminating material was found during the course of search to proceed against the assessee.

For Section 54 exemption compute holding period from asset acquisition date

July 22, 2019 1581 Views 0 comment Print

Assessee was entitled to exemption under section 54 on long term capital gain on sale of properties as the holding period of the asset should be considered from the date of acquisition of asset in the light of agreement to sale, but not from the date of possession of the property.

Income tax registration U/s. 12AA cannot be denied for one suspicious donation

July 20, 2019 1341 Views 0 comment Print

If the genuineness of a donation in one year is doubted, the addition, if any, can be made in the assessment of the relevant assessment year in accordance with law. However, that, by itself, would not be sufficient to withdraw the registration under Section 12AA(3).

Only Mistake apparent on the face of record can be rectified u/s 254

July 20, 2019 7188 Views 0 comment Print

Where on a fair reading of the judgment of the Co-ordinate Bench, it appeared that it had taken into account all relevant material and had not taken into account any irrelevant material in basing its conclusions, then the decision of the Co-ordinate Bench, was not liable to be interfered with, unless, of course, the conclusions arrived at by the Bench were perverse. Under Section 254 Only glaring and mistake apparent on the face of the record alone could be rectified which was not apparent in the of assessee.

Capital gains exempt u/s 54EC could be reckoned for book profit u/s 115JA

July 20, 2019 2058 Views 0 comment Print

In the given case the issue under consideration is that whether capital gains, which were exempt under section 54EC could be reckoned for purpose of computing book profit under section 115JA

Capital Gain payable on Transfer of Property to Builder through Sale Agreement alongwith POA

July 19, 2019 2634 Views 0 comment Print

Once the assessee had entered into agreement of sale coupled with power of attorney and handed over the possession of the property to the vendee, the transfer is complete as provided u/s 47 of the Act.

Depreciation on Office Premises assessed as House Property Income?

July 17, 2019 18714 Views 0 comment Print

Shri Prashant Jayantilal Patel Vs DCIT (ITAT Mumbai) The sole subject matter of present appeal is to adjudicate whether the assessee would be eligible to claim depreciation on certain premises, which although forms part of block of assets,has been let out during the impugned AY & earned certain rental income which has been assessed as […]

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