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...
The ITAT Ahmedabad has remanded a case involving Akshar Elecinfra Pvt. Ltd., ruling that the denial of an 80JJAA deduction was due to a technical portal glitch and not a substantive error.
The ITAT Ahmedabad reduced the estimated net profit rate for a milk retailer from 7% to 4.5%, finding the higher rate unrealistic for the business, and condoned a 101-day appeal delay.
ITAT Bangalore rules that interest on mandatory SLR/CRR deposits made by co-operative banks is eligible for Section 80P deduction, distinguishing it from surplus funds.
ITAT Pune cancels a ₹40,000 penalty on a co-operative society, citing a reasonable cause for non-compliance, including PAN issues and the COVID-19 pandemic.
The Raipur ITAT remanded the Omax Minerals tax case back to CIT(A) after finding that the company was denied a fair opportunity to be heard in a penalty proceeding. The ruling cites procedural irregularities.
ITAT Mumbai restored a trust’s 12A registration application after it was rejected for a 29-month delay, citing trustee’s illness as a reasonable cause for lapse.
The ITAT ruled that a short notice period of less than 15 days constitutes a violation of the principles of natural justice, and an appeal cannot be dismissed on such grounds, even if the taxpayer fails to attend.
The ITAT Kolkata deleted additions on expenses, purchases, and work-in-progress for Axora Resources, ruling that ad hoc disallowances without rejecting the books of accounts are unsustainable.
The ITAT Ahmedabad has rebuked the CIT(A) for dismissing Anmol Medicare Limited’s appeal ex-parte without a reasoned order, remanding the case for a new hearing on its merits.
The Income Tax Appellate Tribunal (ITAT) in Pune has condoned a 76-day delay in an appeal filed by Avinash Haribhau Shinde. Citing “reasonable cause” and the impact of the COVID-19 pandemic, the tribunal set aside the case to the CIT(A) for a fresh hearing,
