Eeva Mary Sanil
ITAT WEEKLY ROUND-UP [May 19th - May 26th]
This weekly round-up analytically summarises the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan during the...
![ITAT Sets Aside Rejection of Section 12AB Registration to Charitable Trust Due to Non-Service of Order: Appeal Allowed for Statistical Purposes with Fresh Opportunity to Present Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Charitable-trusts-Taxscan.jpg "ITAT Sets Aside Rejection of Section 12AB Registration to Charitable Trust Due to Non-Service of Order: Appeal Allowed for Statistical Purposes with Fresh Opportunity to Present Evidence [Read Order]")
![Indexed Cost of Renovation Allowed in Part: ITAT Grants Partial Relief to Assessee in Long-Term Capital Gain Dispute [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-deletes-Long-Term-Capital-Gains-ITAT-Long-Term-Capital-Gains-Forfeited-Advance-Amount-Advance-Amount-Transfer-of-Capital-Asset-Capital-Asset-Taxscan.jpg.webp "Indexed Cost of Renovation Allowed in Part: ITAT Grants Partial Relief to Assessee in Long-Term Capital Gain Dispute [Read Order]")
![ITAT Dismisses Revenue’s Appeals against Civil Contractor as Tax Effect Below ₹60 Lakhs, Grounds Termed “Cryptic and Nebulous” [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Dismisses-Revenues-Appeals-Revenues-Appeals-taxscan.jpg "ITAT Dismisses Revenue’s Appeals against Civil Contractor as Tax Effect Below ₹60 Lakhs, Grounds Termed “Cryptic and Nebulous” [Read Order]")
![ITAT Weekly Round-Up [May 11th - May 18th]](https://www.taxscan.in/wp-content/uploads/2025/05/itat-itat-roundup-weeklyrounup-taxscan-1.jpg "ITAT Weekly Round-Up [May 11th - May 18th]")
![ITAT Weekly Round-Up [April 27th- May 2nd]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Weekly-Round-Up-Weekly-Round-Up-ITAT-ITAT-Weekly-Round-Up-for-April-and-May-taxscan.jpg "ITAT Weekly Round-Up [April 27th- May 2nd]")
Mechanical and Generic Approval Under Section 153D Renders Entire Assessment Void: ITAT Cancels Penalties [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed penalty orders imposed under Sections 271(1)(c), 270A, and 271AAB of the Income Tax Act, 1961 for three consecutive assessment...
![Mechanical and Generic Approval Under Section 153D Renders Entire Assessment Void: ITAT Cancels Penalties [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Mechanical-and-Generic-Approval-Mechanical-Entire-Assessment-Void-ITAT-taxscan.jpg "Mechanical and Generic Approval Under Section 153D Renders Entire Assessment Void: ITAT Cancels Penalties [Read Order]")
Cash Deposits Duly Recorded in Books Cannot Be Taxed as Unexplained Money Without Rejecting Accounts: ITAT [Read Order]
The Patna Bench of the Income Tax Appellate Tribunal ( ITAT ) held that cash deposits made during the demonetization period cannot be treated as unexplained money under Section 69A of the Income Tax...
![Cash Deposits Duly Recorded in Books Cannot Be Taxed as Unexplained Money Without Rejecting Accounts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Cash-Deposits-Duly-Recorded-Unexplained-Money-Cash-Deposits-taxscan.jpeg "Cash Deposits Duly Recorded in Books Cannot Be Taxed as Unexplained Money Without Rejecting Accounts: ITAT [Read Order]")
ITAT dismisses Appeal as Taxpayer Opts for Settlement under Vivad Se Vishwas Scheme with Liberty to Restore [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) dismissed an appeal after the assessee opted to settle the pending dispute under the Vivad Se Vishwas Scheme (VSVS), 2024. The Tribunal,...
![ITAT dismisses Appeal as Taxpayer Opts for Settlement under Vivad Se Vishwas Scheme with Liberty to Restore [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-dismisses-Appeal-Vivad-Se-Vishwas-Scheme-taxscan.jpg "ITAT dismisses Appeal as Taxpayer Opts for Settlement under Vivad Se Vishwas Scheme with Liberty to Restore [Read Order]")
Pharmacy Income Not Separate Business, Exempt u/s 11: ITAT grants Relief to Charitable Hospital [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that income earned from a pharmacy and chemist shop operated within a hospital is not a separate business activity, but rather...
![Pharmacy Income Not Separate Business, Exempt u/s 11: ITAT grants Relief to Charitable Hospital [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Pharmacy-Income-Separate-Business-ITAT-ITAT-grants-Relief-taxscan.jpg "Pharmacy Income Not Separate Business, Exempt u/s 11: ITAT grants Relief to Charitable Hospital [Read Order]")
ITAT Quashes ₹84 Lakh Addition Made u/s 69A, accepts Assessee’s Explanation on Cheque Discounting for Working Capital [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) granted relief to assessee, Nirmaladevi Shreegopal Kanodia by deleting an addition of ₹84,00,669 made under Section 69A of the Income...
![ITAT Quashes ₹84 Lakh Addition Made u/s 69A, accepts Assessee’s Explanation on Cheque Discounting for Working Capital [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Working-Capital-Assessee-Discounting-for-Working-Capital-taxscan.jpg "ITAT Quashes ₹84 Lakh Addition Made u/s 69A, accepts Assessee’s Explanation on Cheque Discounting for Working Capital [Read Order]")