ITAT Judgment contain Income Tax related Judgments from Income Tax Appellate Tribunal Across India which includes ITAT Mumbai, Chennai, Delhi, Kolkutta, Hyderabad etc.
Income Tax : The Tribunal held that cash deposits during demonetisation cannot be treated as unexplained when backed by audited books, invoices...
Income Tax : The Tribunal ruled that non-specification of the precise statutory charge under sections 270A(2) and 270A(9) violated principles o...
Income Tax : The Delhi ITAT held that institutions engaged in preservation of environment fall under a specific charitable limb under Section 2...
Income Tax : The Tribunal held that CIT(A) cannot enhance income under Section 251 on matters not considered by the Assessing Officer during as...
Income Tax : ITAT Bangalore restored the Section 54F claim after noting that medical issues and portal difficulties prevented timely filing of ...
Income Tax : The issue concerns massive backlog in ITAT caused by unfilled positions and delayed appointments. The intervention highlights that...
Income Tax : A representation seeks doubling the SMC threshold due to inflation and higher dispute values. The key takeaway is that increasing ...
Income Tax : The tribunal held that a gift deed alone cannot establish legitimacy under Section 68. It directed fresh scrutiny of the donor’s...
Income Tax : Delhi ITAT allows Sanco Holding, a Norwegian company, to compute income from bareboat charter of seismic vessels under Article 21(...
Income Tax : Learn about hybrid hearing guidelines of Income Tax Appellate Tribunal (ITAT) Indore Bench, effective from October 9, 2023, offeri...
Income Tax : ITAT Ahmedabad held that reassessment under Section 147 was invalid as the Assessing Officer failed to show independent applicatio...
Income Tax : ITAT Chandigarh held that cash deposits during demonetization could not be treated as unexplained income since the amounts were re...
Income Tax : ITAT Rajkot held that revision under section 263 was not sustainable where the Assessing Officer had already conducted extensive v...
Income Tax : ITAT Nagpur held that nominal donations received in small amounts could not be treated as non-voluntary contributions merely becau...
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...
Income Tax : The ITAT Delhi has revised its hearing notice protocols. Physical notices will now be sent only once, with subsequent dates availa...
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...
Income Tax : Central Government is pleased to appoint Shri G. S. Pannu, Vice-President of the Income Tax Appellate Tribunal, as President of th...
Income Tax : Ministry of Finance notified rules for appointment of members in various tribunals on 12.02.2020 in which practice of judicial and...
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...
ITAT Kolkata sets aside ₹1.86 Cr tax addition, ruling that CIT(A) must pass a reasoned order on merits and cannot merely uphold the AO’s view or dismiss an appeal for non-compliance.
ITAT Pune deletes ₹14 lakh cash deposit addition during demonetization, ruling that retaining cash from duly accounted sources for a long period is not grounds for suspicion.
The ITAT confirmed that the stamp duty value on the agreement date should be used for tax calculation, not the registration date, when part consideration is paid electronically beforehand.
Mumbai ITAT restored Discover Ekam Foundation’s Section 12AB registration matter to the CIT(E). Rejection, based on overseas fund use, will be re-adjudicated considering the trust’s revised Memorandum of Association.
ITAT Delhi held that a Local Authority providing general public utility services is not required to maintain books under Section 44AA. The penalty under Section 271A for non-maintenance of books was deleted.
ITAT Agra condones a 3-year, 5-month delay in a non-profit’s tax appeal, applying the Supreme Court’s COVID-19 limitation exclusion. The appeal is restored for a decision on merits.
ITAT Mumbai sends a lakh partner remuneration disallowance case back to AO for re-verification. The disallowance hinged on classifying property sale profit as capital gain.
The ITAT Mumbai set aside a reassessment for A.Y. 2017-18, ruling that the mandatory prior approval for a notice issued after three years must come from the PCCIT, not the PCIT. Citing Bombay HC precedents, the Tribunal deemed the order a legal nullity.
Tribunal held that CIT(A) deleted bad debt disallowance without verifying Section 36(2) compliance. Case remanded to AO for fresh adjudication after granting assessee fair opportunity.
The ITAT Pune set aside the rejection of ZLS Foundation’s S.12AB charitable registration application, ruling that the CIT(E) must provide a final opportunity to address specific defects (like lack of beneficiary details and community focus), upholding natural justice.
