#ITAT Judgments
Log in to FollowLatest ITAT Judgments updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

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

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

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

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

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

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

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

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

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

Reassessment Held Void as AO Invoked Section 147 Instead of Section 153C

ITAT Quashes Reassessment as Search-Based Material Required Action Under Section 153C, Not Section 148

Appeal Dismissed as Section 143(1) Intimation Merged With Subsequent Scrutiny Assessment

Charitable Trust Exemption Allowed as Delay in Form No. 10 Filing cannnot Defeat Genuine Claim

Charitable Trust Exemption Restored as Delay in Form 10B Filing Alone cannot Defeat Claim
Explore the latest ITAT Judgments updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
