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 deletes tax additions on share capital and premium. The tribunal rules the company proved the genuineness and source of funds from a group company.
The Income Tax Appellate Tribunal (ITAT) Kolkata ruled that an assessment framed by the AO without a mandatory Section 143(2) notice is invalid.
The ITAT Kolkata bench restored an appeal, ruling that an appeal cannot be mechanically dismissed under Section 249(4)(b) and that natural justice demands a fair hearing.
ITAT Kolkata ruled that the assessee’s double addition in the tax audit was a genuine error, dismissing Revenue’s appeal for AY 2021-22.
The ITAT Rajkot set aside a CIT(A) order against Prataprai Ranpariya, ruling that the ex-parte dismissal violated principles of natural justice. The Tribunal remanded the matter for a fresh hearing, imposing a Rs.2,000 cost on the assessee for non-compliance.
ITAT deletes ₹2936 Cr penalty on CGTMSE, affirming its charitable nature and ruling proviso to Section 2(15) inapplicable. Prior ITAT rulings cited.
ITAT Jaipur quashes PCIT’s Section 263 revision orders, holding that assessments completed under Section 143(3) r.w.s. 148B post-search with Addl. CIT approval cannot be revised merely to apply higher tax rates under Section 115BBE.
The Income Tax Appellate Tribunal (ITAT) Ahmedabad set aside an order by the CIT (Exemption) that rejected a trust’s 80G approval application.
The Income Tax Appellate Tribunal (ITAT) Agra Bench ruled that an appeal cannot be dismissed under Section 249(4)(b) for non-payment of advance tax if the assessee’s income is below the taxable threshold.
The Income Tax Appellate Tribunal (ITAT) Delhi heard the case of Ashish Anand vs. ITO, concerning an unexplained cash deposit during demonetization.
