Franklin Joshva
![CPC denies FTC for late filing of Form 67: ITAT Rules Form Filing Directory not Mandatory [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CPC-FTC-for-late-filing-Form-67-ITAT-Rules-Form-Filing-Directory-Mandatory-taxscan.jpg "CPC denies FTC for late filing of Form 67: ITAT Rules Form Filing Directory not Mandatory [Read Order]")
CPC denies FTC for late filing of Form 67: ITAT Rules Form Filing Directory not Mandatory [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) ruled that the requirement to file Form 67 for claiming Foreign Tax Credit (FTC) is only...
![CIT(E) Rejects 12A Registration: ITAT Remands Matter, Directs Applicant to Submit Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CITE-12A-Registration-ITAT-Remands-Matter-Directs-Applicant-Submit-Documents-taxscan.jpg "CIT(E) Rejects 12A Registration: ITAT Remands Matter, Directs Applicant to Submit Documents [Read Order]")
![AO adds Rs. 64.88 lakh Expenditure u/s 14A citing Business nature: ITAT deletes addition due to Expenditure spent not exclusively for Business [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Lucknow-Section-14A-of-Income-Tax-Act-ITAT-on-business-expenditure-TAXSCAN.jpg "AO adds Rs. 64.88 lakh Expenditure u/s 14A citing Business nature: ITAT deletes addition due to Expenditure spent not exclusively for Business [Read Order]")
![Old PAN used for Reopening Assessment: ITAT dismisses Revenues Appeal citing cancellation of Old PAN duly Communicated [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/PAN.jpg "Old PAN used for Reopening Assessment: ITAT dismisses Revenues Appeal citing cancellation of Old PAN duly Communicated [Read Order]")
![AO Adds Stamp Duty difference as Unexplained Expenditure: ITAT Remands Matter due to Income Tax Notice issued During COVID-19 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/expenditure.jpg "AO Adds Stamp Duty difference as Unexplained Expenditure: ITAT Remands Matter due to Income Tax Notice issued During COVID-19 [Read Order]")
AO Denies Immunity from Penalty for Late Filing of Form 28: ITAT Restores Matter as CIT(A) fails to decide on merits [Read Order]
The Cochin Bench of the Income Tax Appellate Tribunal (ITAT) restored the matter, stating that the Commissioner of Income Tax (Appeals) [CIT(A)] failed to decide the immunity application regarding...
![AO Denies Immunity from Penalty for Late Filing of Form 28: ITAT Restores Matter as CIT(A) fails to decide on merits [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Cochin-Form-28-Penalty-for-Late-Filing-of-Form-28-TAXSCAN.jpg "AO Denies Immunity from Penalty for Late Filing of Form 28: ITAT Restores Matter as CIT(A) fails to decide on merits [Read Order]")
Additions cannot be Made Without Incriminating Document: ITAT Set Asides Rs. 2 Crore Unexplained Cash Credit Addition [Read Order]
The Lucknow Bench of the Income Tax Appellate Tribunal (ITAT) has set aside an addition of Rs. 2 crore made under Section 68 of the Income Tax Act, ruling that no additions can be made without any...
![Additions cannot be Made Without Incriminating Document: ITAT Set Asides Rs. 2 Crore Unexplained Cash Credit Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Made-Without-Incriminating-Document-Incriminating-Document-ITAT-ITAT-Set-Unexplained-Cash-Credit-Unexplained-Cash-Credit-Addition-taxscan.jpg "Additions cannot be Made Without Incriminating Document: ITAT Set Asides Rs. 2 Crore Unexplained Cash Credit Addition [Read Order]")
Invalid service of Income Tax Notice via ITBA portal: ITAT remands business expense disallowance matter [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal (ITAT) has ruled that service of notice through the Income Tax Business Application (ITBA) portal did not constitute valid service and remanded the...
![Invalid service of Income Tax Notice via ITBA portal: ITAT remands business expense disallowance matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Invalid-service-of-Income-Tax-Notice-Income-Tax-Notice-ITBA-portal-ITAT-ITAT-remands-business-disallowance-matter-business-expense-taxscan.jpg "Invalid service of Income Tax Notice via ITBA portal: ITAT remands business expense disallowance matter [Read Order]")
CIT(A) Fails to Decide Co-operative Society’s Demonetization Cash Deposit Matter on Merits: ITAT Remands Matter [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal (ITAT) remanded the Cash deposit during the demonetization matter back to the Commissioner of Income Tax (Appeals) [CIT(A)] citing to decide the case...
![CIT(A) Fails to Decide Co-operative Society’s Demonetization Cash Deposit Matter on Merits: ITAT Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-Cochin-ITAT-CITA-Demonetization-Cash-Deposit-taxscan.jpg "CIT(A) Fails to Decide Co-operative Society’s Demonetization Cash Deposit Matter on Merits: ITAT Remands Matter [Read Order]")
PCIT revises AO's order citing trade receivable transfer during amalgamation: ITAT rules PCIT misconceived on facts [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) quashed the Principal Commissioner of Income Tax (PCIT)’s order passed under Section 263 of the Income Tax Act, 1961. Rochem Separation...
![PCIT revises AOs order citing trade receivable transfer during amalgamation: ITAT rules PCIT misconceived on facts [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Amalgamation.jpg "PCIT revises AOs order citing trade receivable transfer during amalgamation: ITAT rules PCIT misconceived on facts [Read Order]")
![ITAT Quashes Reassessment as AO Fails to Address Objections in Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Reassessment-as-AO-Address-Objections-Proceedings-taxscan.jpg "ITAT Quashes Reassessment as AO Fails to Address Objections in Proceedings [Read Order]")
Lack of proper inquiry on Unexplained Cash Deposits during Demonetization: ITAT restores matter [Read Order]
The Agra Bench of Income Tax Appellate Tribunal ( ITAT ) restored the matter back to the Commissioner of Income Tax ( Appeals ) [CIT(A)] due to the lack of proper inquiry regarding unexplained cash...
![Lack of proper inquiry on Unexplained Cash Deposits during Demonetization: ITAT restores matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Unexplained-Cash-Deposits-Demonetization-taxscan.jpg "Lack of proper inquiry on Unexplained Cash Deposits during Demonetization: ITAT restores matter [Read Order]")