ITR not yet Processed? Know the Deadline on Department for Processing Income Tax Returns and Refunds
The Income Tax Department has clarified the timeline for processing tax returns (ITRs) and issuing refunds for Assessment Year 2025–26 (FY 2024–25)....
![Eligibility for S. 80P Deduction Depends on Primary Business of Cooperative Society, Not Incidental Dealings with Non-Members: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/13/250x150_2086030-2051537-itat-itat-rajkot-section-80p-deduction-taxscan.webp "Eligibility for S. 80P Deduction Depends on Primary Business of Cooperative Society, Not Incidental Dealings with Non-Members: ITAT [Read Order]")
![CIT(A) Holds Property Sale to Partner’s Son Genuine but Disallowed Indexed Interest Claim: ITAT sets aside Order for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/09/13/250x150_2086026-property-sale-taxscan.webp "CIT(A) Holds Property Sale to Partner’s Son Genuine but Disallowed Indexed Interest Claim: ITAT sets aside Order for Verification [Read Order]")
![AOs Estimation Approach Invalid When Books Accepted: ITAT Deletes Ad Hoc Income Tax Additions on Purchases and Expenses [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/250x150_2085900-income-tax-addition-taxscan.webp "AOs Estimation Approach Invalid When Books Accepted: ITAT Deletes Ad Hoc Income Tax Additions on Purchases and Expenses [Read Order]")
![Income Tax Assessments on Basis of Consolidated Approval u/s 153D is Void Ab Initio: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/250x150_2085903-itat-income-tax-assessments-income-tax-taxscan.webp "Income Tax Assessments on Basis of Consolidated Approval u/s 153D is Void Ab Initio: ITAT [Read Order]")
![S.153D Approval Granted Without Application of Mind Voids Income Tax Assessment: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085895-2079021-itat-delhi-income-tax-assessment-taxscan.webp "S.153D Approval Granted Without Application of Mind Voids Income Tax Assessment: ITAT [Read Order]")
Income Tax Deduction claim of Employees Contribution to PF or ESI is allowable only if deposited on or before statutory due date under ESI/PF Act: Delhi HC [Read Order]
The Delhi High Court has held that income tax deduction claim of an employee's contribution to Provident Fund, Employer's State Insurance and Labour Welfare Fund (PF , ESI) is allowable only if ...
![Income Tax Deduction claim of Employees Contribution to PF or ESI is allowable only if deposited on or before statutory due date under ESI/PF Act: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085811-pf-esi-pf-esi-tax-deduction-taxscan.webp "Income Tax Deduction claim of Employees Contribution to PF or ESI is allowable only if deposited on or before statutory due date under ESI/PF Act: Delhi HC [Read Order]")
Disclosure of Additional Income in S. 153C Proceedings Does Not Automatically Prove Guilty of Concealment of Income: ITAT [Read Order]
The Cochin Bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that disclosure of additional income in response to a notice issued under Section 153C of the Income Tax Act, 1961, cannot...
![Disclosure of Additional Income in S. 153C Proceedings Does Not Automatically Prove Guilty of Concealment of Income: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085758-concealment-income-taxscan.webp "Disclosure of Additional Income in S. 153C Proceedings Does Not Automatically Prove Guilty of Concealment of Income: ITAT [Read Order]")
S. 54F Exemption cannot Be Denied for Non-Deposit in Capital Gain Account if Entire Sale Consideration already Invested in Plot: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that exemption under Section 54F of the Income Tax Act, 1961, cannot be denied merely because the assessee did not deposit the...
![S. 54F Exemption cannot Be Denied for Non-Deposit in Capital Gain Account if Entire Sale Consideration already Invested in Plot: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085751-capital-gain-exemption-taxscan.webp "S. 54F Exemption cannot Be Denied for Non-Deposit in Capital Gain Account if Entire Sale Consideration already Invested in Plot: ITAT [Read Order]")
Application of S. 115BBE without Linking to Proper Charging Provision u/s 68-69D is Not Valid: ITAT deletes Rs. 1cr Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has struck down an addition of ₹1 crore made under Section 115BBE of the Income Tax Act, 1961, holding that the Assessing Officer (AO)...
![Application of S. 115BBE without Linking to Proper Charging Provision u/s 68-69D is Not Valid: ITAT deletes Rs. 1cr Addition [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085746-income-tax-addition-taxscan.webp "Application of S. 115BBE without Linking to Proper Charging Provision u/s 68-69D is Not Valid: ITAT deletes Rs. 1cr Addition [Read Order]")
Income Tax Penalty cannot be levied on Addition based on Estimation: “Unsustainable”, says ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the penalty under Section 270A of the Income Tax Act, 1961, cannot be levied when the underlying addition is based purely...
![Income Tax Penalty cannot be levied on Addition based on Estimation: “Unsustainable”, says ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085741-income-tax-penalty-taxscan.webp "Income Tax Penalty cannot be levied on Addition based on Estimation: “Unsustainable”, says ITAT [Read Order]")