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 : The Tribunal upheld tax addition where agricultural land was acquired below stamp duty valuation and DVO-determined fair market va...
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 : 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 Ahmedabad allows NRI’s appeal, quashing ₹8.31 lakh unexplained income addition for demonetization cash linked to pension & property sale.
ITAT Cochin sends back trust’s tax exemption denial case to tax officer, stating charging fees doesn’t automatically bar Section 11 benefits.
Chennai ITAT remands Syed Hussain Syed Asif’s case on Section 54F exemption denial, allowing assessee to submit documents for fresh assessment.
ITAT Ahmedabad held that the assessee was eligible for claim of deduction under Section 80G of the Act in respect of donation made to Mukhyamantri Shree Swachchta Nidhi Gujarat, as part of its CSR initiative. Accordingly, appeal of assessee allowed.
Summary of ITAT Mumbai decision in Tejal Kaushal Shah vs ITO case. Examines Section 54 deduction for joint property and Section 23 deemed rental income dispute.
Ahmedabad ITAT dismisses Salman Abdulrazak Patel’s appeal for AY 2010-11 after assessee opts for Vivad Se Vishwas Scheme; conditional restoration possible.
Kolkata ITAT quashes tax assessment for AY 2017-18, ruling that Section 143(2) scrutiny notice failed to comply with mandatory CBDT instructions.
ITAT rules corpus donations to a society are capital receipts, not taxable income, regardless of 12AA registration, citing judicial precedents.
Amount received by assessee trust from its settler, towards infrastructure fund, was not taxable in hands of assessee, despite the fact that the assessee trust was not registered u/s 12A of Act in that year.
ITAT Raipur allows tax exemption for Prem Prakash Mandal Sewa Trust, citing retrospective effect of Section 12A(2) proviso and pending appeal status.
