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![Income Tax Annual Digest 2024: ITAT Cases [Part 21]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-2024-Income-Tax-Annual-Digest-2024-ITAT-ITAT-Cases-Part-21-taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 21]")
Income Tax Annual Digest 2024: ITAT Cases [Part 21]
This annual round-up analytically summarizes all the Income Tax related Orders of the Income Tax Appellate Tribunal (ITAT) Benches of India reported...
![Property Transfer u/s 2(47) Requires Buyer Possession and Consideration Receipt: ITAT Remands Matter for Document Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-ITAT-ITAT-Pune-Income-Tax-Appellate-Tribunal-Property-transfer-TAXSCAN.jpg "Property Transfer u/s 2(47) Requires Buyer Possession and Consideration Receipt: ITAT Remands Matter for Document Verification [Read Order]")
![Income Tax Annual Digest 2024: ITAT Cases [Part 20]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Income-Tax-Income-Tax-News-TAT-Cases-2024-ITAT-News-Taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 20]")
![PACS Development Fund Contributions not Business Expense: ITAT upholds Disallownace Citing Binding Rajasthan High Court Precedent [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Jaipur-PACS-Development-Fund-PACS-Development-Business-Expense-Rajasthan-High-Court-Precedent-taxscan.jpg "PACS Development Fund Contributions not Business Expense: ITAT upholds Disallownace Citing Binding Rajasthan High Court Precedent [Read Order]")
![Cooperative Societies Eligible for Deduction on Interest Income from Cooperative Banks: ITAT Cites Co-op Banks are basically Co-op Societies’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Puna-Cooperative-Societies-Cooperative-Banks-Taxscan.jpg "Cooperative Societies Eligible for Deduction on Interest Income from Cooperative Banks: ITAT Cites Co-op Banks are basically Co-op Societies’ [Read Order]")
![Disallowance of ₹10 Lakh Donation u/s 35AC: ITAT Restores Matter to AO [Read Order]](https://images.taxscan.in/h-upload/2025/06/03/500x300_2041102-disallowance-of-10-lakh-donation-itat-itat-restores-matter-ao-assessing-officer-under-section-35ac-reopening-of-the-case-under-section-147-prime-ministers-national-relief-fund-itat-news-taxscan.webp "Disallowance of ₹10 Lakh Donation u/s 35AC: ITAT Restores Matter to AO [Read Order]")
₹718.87 Crore Exemption Claim u/s 10(23C)(iiiab) Lacks Documents: ITAT upholds PCIT's Order [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT) upheld the Principal Commissioner of Income Tax (PCIT)'s order, ruling that the ₹718.87 crore exemption claim under Section 10(23C)(iiiab)...
![₹718.87 Crore Exemption Claim u/s 10(23C)(iiiab) Lacks Documents: ITAT upholds PCITs Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Upholds-PCITs-PCITs-Order-ITAT-Upholds-PCITs-Order-Lacks-Documents-Claim-taxscan.jpg "₹718.87 Crore Exemption Claim u/s 10(23C)(iiiab) Lacks Documents: ITAT upholds PCITs Order [Read Order]")
![CIT(A)s Assessment year Mix-Up Leads to ITAT Remanding matter back to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Assessment-Year-ITAT-ITAT-Remanding-Matter-Back-to-AO-taxscan.jpg "CIT(A)s Assessment year Mix-Up Leads to ITAT Remanding matter back to AO [Read Order]")
![Ex-parte Dismissal due to Lack of Consideration: ITAT remands Matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Ex-parte-Dismissal-Lack-of-Consideration-ITAT-remands-CITA-taxscan.jpg "Ex-parte Dismissal due to Lack of Consideration: ITAT remands Matter to CIT(A) [Read Order]")
Disallowance of Set-Off of Brought Forward Losses u/s 72(3): ITAT allows Relief Based on BIFR Scheme [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) allowed relief to the assessee which had filed a revised return for Assessment Year(AY) 2014-15 to set off brought forward losses under...
![Disallowance of Set-Off of Brought Forward Losses u/s 72(3): ITAT allows Relief Based on BIFR Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Ahmedabad-Income-Tax-BIFR-scheme-Income-Tax-assessment-TAXSCAN.jpg "Disallowance of Set-Off of Brought Forward Losses u/s 72(3): ITAT allows Relief Based on BIFR Scheme [Read Order]")
![Income Tax Annual Digest 2024: ITAT Cases [Part 19]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-2024-Annual-Digest-Income-Tax-Annual-Digest-2024-ITAT-annual-round-up-Income-Tax-Appellate-Tribunal-taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 19]")
![Income Tax Annual Digest 2024: ITAT Cases [Part 18]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-2024-Annual-Digest-ITAT-Cases-annual-round-up-ITAT-Benches-of-India-Income-Tax-Act-Rules-Income-Tax-Appellate-Tribunal-taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 18]")