Franklin Joshva
![ITAT upholds AOs Disallowance of STCL Due to Adjustment already made in Previous AY but Deletes Penalty Citing Lack of Justification [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Upholds-STCL-AOs-Disallowance-STCL-Due-to-Adjustment-Income-Tax-Appellate-Tribunal-previous-assessment-year-Commissioner-of-Tax-Taxscan.jpg "ITAT upholds AOs Disallowance of STCL Due to Adjustment already made in Previous AY but Deletes Penalty Citing Lack of Justification [Read Order]")
ITAT upholds AO's Disallowance of STCL Due to Adjustment already made in Previous AY but Deletes Penalty Citing Lack of Justification [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) upheld the disallowance of short-term capital loss which was already adjusted in the...
![AO fails to convert Limited Scrutiny to Complete, Any Addition made outside prescribed scope is invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Kolkata-Income-Tax-Appellate-Tribunal-Invalid-additions-outside-scrutiny-scope-taxscan.jpg "AO fails to convert Limited Scrutiny to Complete, Any Addition made outside prescribed scope is invalid: ITAT [Read Order]")
![Delay in Filing of Form 67 not ground to Deny Relief u/s 90 of Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Delay-filing-of-form-67-deny-Relief-Income-Tax-ITAT-taxscan.jpg "Delay in Filing of Form 67 not ground to Deny Relief u/s 90 of Income Tax: ITAT [Read Order]")
![Non-Payment of Advance Tax Not Ground for Appeal Dismissal: ITAT Remands Case for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Advance-Tax-Non-Payment-ITAT-TAXSCAN.jpg "Non-Payment of Advance Tax Not Ground for Appeal Dismissal: ITAT Remands Case for Fresh Adjudication [Read Order]")
![Genuineness of Business Transaction Affirmed: ITAT Deletes Rs. 4.90 Lakh Addition for Directors Loan [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Delhi-ITAT-Unexplained-Cash-Unexplained-Cash-Credits-Taxscan-1.jpg "Genuineness of Business Transaction Affirmed: ITAT Deletes Rs. 4.90 Lakh Addition for Directors Loan [Read Order]")
Substantial Justice Over Technicalities: ITAT Condones 98 Days Delay in Filing Appeal Citing Taxpayer’s Illiteracy [Read Order]
The Rajkot Bench of the Income Tax Appellate Tribunal (ITAT) has condoned a 98-day delay in filing an appeal and remanded the matter to the Assessing Officer (AO) for fresh adjudication, emphasizing...
![Substantial Justice Over Technicalities: ITAT Condones 98 Days Delay in Filing Appeal Citing Taxpayer’s Illiteracy [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Filing-Appeal-ITAT-TAXSCAN.jpg "Substantial Justice Over Technicalities: ITAT Condones 98 Days Delay in Filing Appeal Citing Taxpayer’s Illiteracy [Read Order]")
Unregistered Agreement Not Valid for Capital Gains: ITAT Deletes Rs. 30.5 Lakh and Rs. 2.3 Cr Additions for Property Transaction [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has set aside additions of Rs. 30.5 lakh under Section 56(vii)(b) and Rs. 2.3 crore as short-term capital gains, holding that an...
![Unregistered Agreement Not Valid for Capital Gains: ITAT Deletes Rs. 30.5 Lakh and Rs. 2.3 Cr Additions for Property Transaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/agreement.jpg "Unregistered Agreement Not Valid for Capital Gains: ITAT Deletes Rs. 30.5 Lakh and Rs. 2.3 Cr Additions for Property Transaction [Read Order]")
![Late Fee Levy u/s 234E for TDS Returns Prior to June 2015 Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/TDS-Returns.jpg "Late Fee Levy u/s 234E for TDS Returns Prior to June 2015 Invalid: ITAT [Read Order]")
Incomplete Submission for Section 80G Registration: ITAT Remands Charitable Trust's Case for Fresh Adjudication [Read Order]
The Cuttack Bench of the Income Tax Appellate Tribunal (ITAT) has remanded to the Commissioner of Income Tax (Exemption) for fresh adjudication for registration under Section 80G of the Income Tax...
![Incomplete Submission for Section 80G Registration: ITAT Remands Charitable Trusts Case for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Incomplete-Submission-Incomplete-Submission-for-Section-80G-Registration-ITAT-taxscan.jpg "Incomplete Submission for Section 80G Registration: ITAT Remands Charitable Trusts Case for Fresh Adjudication [Read Order]")
Non Compliance to Income Tax Notices Due to working in Saudi Arabia: ITAT Remands Rs.1.90 Cr Matter for Fresh Adjudication [Read Order]
The Lucknow Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving an addition of Rs. 1,90,90,465 back to the Assessing Officer (AO) for fresh adjudication, citing the...
![Non Compliance to Income Tax Notices Due to working in Saudi Arabia: ITAT Remands Rs.1.90 Cr Matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Notices-ITAT-TAXSCAN.jpg "Non Compliance to Income Tax Notices Due to working in Saudi Arabia: ITAT Remands Rs.1.90 Cr Matter for Fresh Adjudication [Read Order]")
Charitable Institution Delayed Filing Form 10B Due to COVID-19 Disruption: Orissa HC Condones 76-Day Delay [Read Order]
The Orissa High Court has condoned a 76-day delay in filing the Audit Report in Form 10B for the Assessment Year 2020-21 by Action Research for Health and Socio-economic Development, a charitable...
Cash Seized During 2019 Elections: ITAT Quashes Assessments u/s 153A for Failure to Issue Certificate u/r 112F [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the assessment orders and ruled that the proceedings under Section 153A of the Income Tax Act, 1961, were invalid due to...
![Cash Seized During 2019 Elections: ITAT Quashes Assessments u/s 153A for Failure to Issue Certificate u/r 112F [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Cash-Seized-2019-Elections-taxscan.jpg "Cash Seized During 2019 Elections: ITAT Quashes Assessments u/s 153A for Failure to Issue Certificate u/r 112F [Read Order]")