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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 267 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 180 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 195 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 531 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 492 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 396 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 777 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 1506 Views 0 comment Print


Latest Judiciary


ITAT Deletes Demonetization Cash Deposit Addition as Sales Were Recorded in Books

Income Tax : ITAT Chandigarh held that cash deposits during demonetization could not be treated as unexplained income since the amounts were re...

May 15, 2026 15 Views 0 comment Print

ITAT Quashes Section 263 Revision as AO Conducted Detailed Inquiry into Agricultural Income

Income Tax : ITAT Rajkot held that revision under section 263 was not sustainable where the Assessing Officer had already conducted extensive v...

May 15, 2026 33 Views 0 comment Print

ITAT Grants Section 12AB Registration as Missing PAN Details Cannot Make Small Donations Non-Genuine

Income Tax : ITAT Nagpur held that nominal donations received in small amounts could not be treated as non-voluntary contributions merely becau...

May 15, 2026 36 Views 0 comment Print

No Section 56 Addition as Property Value Difference Was Within 10% Tolerance Band

Income Tax : ITAT Mumbai deleted the addition under Section 56(2)(vii)(b) after holding that a 2.3% variation between agreement value and stamp...

May 15, 2026 48 Views 0 comment Print

Agricultural Land Cannot Be Treated as Capital Asset Due to Subsequent Commercial Use by Purchaser: ITAT Hyderabad

Income Tax : ITAT Hyderabad held that rural agricultural land situated beyond 8 kilometres from municipal limits cannot be taxed as a capital a...

May 15, 2026 75 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


Bona Fide Limitation Misconception Accepted: 138-Day Delay Issue Sent Back to CIT(A)

December 19, 2025 198 Views 0 comment Print

The issue was dismissal of an appeal for delay without examining merits. The Tribunal held that a bona fide misunderstanding of limitation can justify condonation and remanded the matter for fresh adjudication.

Warranty Provision Allowed Despite Large Opening Balance: ITAT Delhi

December 19, 2025 405 Views 0 comment Print

The ITAT held that warranty provisions based on past experience are deductible even if a sizeable opening balance exists. Estimated future obligations from past sales qualify as allowable business expenditure.

Appeals Restored After Delay Condoned Due to Consultant Lapse

December 19, 2025 270 Views 0 comment Print

The issue was whether appeals dismissed as time-barred should be revived when delay was caused by a tax consultant. The Tribunal condoned the delay and restored the cases for merits-based adjudication.

No Independent Enquiry, No Addition: ITAT Sets Aside ₹5.50 Lakh u/s 69A

December 19, 2025 765 Views 0 comment Print

The ITAT ruled that section 69A cannot be invoked unless ownership of cash is established. Mere third-party seized ledgers without recovery of money are insufficient to sustain an addition.

VSV Form-3 Without Payment Doesn’t Bar Appeal: ITAT Mumbai Deletes ₹7.65 Lakh Demonetisation Addition

December 19, 2025 603 Views 0 comment Print

The Tribunal ruled that unexplained money provisions cannot be applied on conjectures when the source of cash is reasonably explained. With no dispute on withdrawals and savings, the demonetisation-period addition failed on merits.

Statutory Appeals Demand Merit Review: ITAT Corrects NFAC Approach

December 19, 2025 348 Views 0 comment Print

The ITAT emphasised that dismissal of appeals without dealing with substantive grounds is legally untenable. NFAC was directed to rehear the reassessment appeals after granting reasonable opportunity.

NFAC Can’t Summarily Dismiss Without Merits: ₹5.71 Crore Assessment Sent Back for Fresh Appeal

December 19, 2025 360 Views 0 comment Print

The Tribunal ruled that CIT(A) must pass a speaking order addressing all grounds raised. Failure to do so vitiates the appellate order, regardless of assessee’s non-compliance.

Section 263 Quashed: CIT Cannot Revisit Issues Already Examined by AO

December 19, 2025 240 Views 0 comment Print

The Tribunal held that once the Assessing Officer has examined and accepted the source of property investment, the Commissioner of Income Tax (Exemption) cannot reopen the issue under section 263. The ruling emphasizes finality of AO’s findings.

Appeal Delay Condoned Because Police Proceedings Are a Valid Reason for delay

December 19, 2025 189 Views 0 comment Print

The appeal was filed late due to ongoing police proceedings against the assessee. The Tribunal held this to be sufficient cause and restored the appeal for fresh consideration.

Bad Debt Write-Off Not an ‘Incorrect Claim’ for Section 143(1) Adjustment

December 19, 2025 696 Views 0 comment Print

The Tribunal held that a bad debt claim involving factual and legal analysis cannot be disallowed during section 143(1) processing. Such issues must be examined through regular assessment proceedings, not summary adjustments.

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