Sandhra Suresh
![Interest on Statutory Deposits Integral to Lending Business, qualifies for Deduction u/s 80P(2)(a)(i): ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/500x300_2094777-itat-banglore-section-80p-deduction-taxscan-1.webp "Interest on Statutory Deposits Integral to Lending Business, qualifies for Deduction u/s 80P(2)(a)(i): ITAT [Read Order]")
Interest on Statutory Deposits Integral to Lending Business, qualifies for Deduction u/s 80P(2)(a)(i): ITAT [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal (ITAT) held that the Sullia Primary Co-operative Agricultural & Rural Development Bank, the...
![Appeal Filing Delayed by 729 days Due to Death of Counsel and illness: ITAT Condones Delay, Remands LTCG Addition to CIT for Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/250x150_2094751-appeal-filing-delayed-itat-condones-delay-ltcg-cit-fresh-adjudication-taxscan.webp "Appeal Filing Delayed by 729 days Due to Death of Counsel and illness: ITAT Condones Delay, Remands LTCG Addition to CIT for Fresh Adjudication [Read Order]")
![Housing Loan Deduction u/s 80C Disallowed by AO: ITAT Confirms Eligibility of Co-op Credit Society for Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/250x150_2094747-income-tax-income-tax-benefit-home-loan-know-how-to-claim-income-tax-benefit-taxscan-1.webp "Housing Loan Deduction u/s 80C Disallowed by AO: ITAT Confirms Eligibility of Co-op Credit Society for Deduction [Read Order]")
![₹4.81L Housing Loan Repayment Treated as Unexplained u/s 69C: ITAT Remands Matter to AO for Reassessment After Reviewing Assessee’s Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/250x150_2094741-2060517-unexplained-cash-credit.webp "₹4.81L Housing Loan Repayment Treated as Unexplained u/s 69C: ITAT Remands Matter to AO for Reassessment After Reviewing Assessee’s Evidence [Read Order]")
![Mechanical and Composite Approval u/s 153D amounts to Non-Compliance: ITAT quashes Search Assessments u/s 153A [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/250x150_2094434-itat-quashes-taxscan.webp "Mechanical and Composite Approval u/s 153D amounts to Non-Compliance: ITAT quashes Search Assessments u/s 153A [Read Order]")
Income from House Property: ITAT Admits Additional Evidence, Remits Interest Deduction Claim to AO [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal (ITAT) admitted additional evidence and remitted an interest deduction of ₹53.09 lakh claimed under Section 24(b) to the Assessing Officer (AO). ...
![Income from House Property: ITAT Admits Additional Evidence, Remits Interest Deduction Claim to AO [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094426-house-property-itat-taxscan.webp "Income from House Property: ITAT Admits Additional Evidence, Remits Interest Deduction Claim to AO [Read Order]")
Invalid Reopening on Old Loan Balances: ITAT quashes Reopening Based on Balance Sheet Suspicion and Pre-Commencement Loans [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal quashed the reopening based on suspicions raised by the balance sheet and old loans. The Tribunal noted that the assessee had not commenced...
![Invalid Reopening on Old Loan Balances: ITAT quashes Reopening Based on Balance Sheet Suspicion and Pre-Commencement Loans [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094261-old-loan-itat-quashes-taxscan.webp "Invalid Reopening on Old Loan Balances: ITAT quashes Reopening Based on Balance Sheet Suspicion and Pre-Commencement Loans [Read Order]")
₹22.01L Cash Deposits from Agricultural Land Sale: ITAT Restores Matter to AO on Ignored Affidavits and Sale Deeds [Read Order]
The Agra bench of Income Tax Appellate Tribunal (ITAT) has restored the matter to the AO for fresh adjudication as the CIT(A) ignored affidavits on ₹22.01L cash deposits and the sale deed of the...
![₹22.01L Cash Deposits from Agricultural Land Sale: ITAT Restores Matter to AO on Ignored Affidavits and Sale Deeds [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094253-cash-deposits-agricultural-land-sale-itat-taxscan.webp "₹22.01L Cash Deposits from Agricultural Land Sale: ITAT Restores Matter to AO on Ignored Affidavits and Sale Deeds [Read Order]")
Relief to Contractor: ITAT Deletes ₹12.44 Lakh Income Tax Addition u/s 68 on Cash Deposits, Recognises Receipts as Business Income from Construction Contracts [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal ( ITAT ) set aside ₹12.44 Lakh addition under Section 68 and upheld the construction contract receipts and usage. The assessee Jitudan...
![Relief to Contractor: ITAT Deletes ₹12.44 Lakh Income Tax Addition u/s 68 on Cash Deposits, Recognises Receipts as Business Income from Construction Contracts [Read Order]](https://images.taxscan.in/h-upload/2025/10/05/500x300_2094011-relieftocontractor-itat-incometaxaddition-cashdeposits-receipts-businessincome-constructioncontracts-taxscanoptimized150.webp "Relief to Contractor: ITAT Deletes ₹12.44 Lakh Income Tax Addition u/s 68 on Cash Deposits, Recognises Receipts as Business Income from Construction Contracts [Read Order]")
Denial of Registration u/s 80G: ITAT remands Matter to CIT(E) for Fresh Adjudication on Misinterpretation of Trust Objects and 5% Limit u/s 80G(5B) [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal (ITAT) has set aside the denial of 80G registration, remanding the matter to the CIT(E) for fresh adjudication. The trust’s objects were ...
![Denial of Registration u/s 80G: ITAT remands Matter to CIT(E) for Fresh Adjudication on Misinterpretation of Trust Objects and 5% Limit u/s 80G(5B) [Read Order]](https://images.taxscan.in/h-upload/2025/10/05/500x300_2094024-denial-of-registration-itat-fresh-adjudication-misinterpretation-trust-objects-taxscan.webp "Denial of Registration u/s 80G: ITAT remands Matter to CIT(E) for Fresh Adjudication on Misinterpretation of Trust Objects and 5% Limit u/s 80G(5B) [Read Order]")
Entire Receipts of Trust cannot be Taxed Solely on Filing of Wrong ITR: ITAT directs to Delete Additions [Read Order]
In the case of the assessee Society for Creation of Opportunities through Proficiency in English, the AO raised a tax demand of ₹6,51,13,960/- by disallowing the exemption claimed under Section ...
![Entire Receipts of Trust cannot be Taxed Solely on Filing of Wrong ITR: ITAT directs to Delete Additions [Read Order]](https://images.taxscan.in/h-upload/2025/10/05/500x300_2094013-entire-receipts-trust-taxed-solely-filing-of-wrong-itr-itat-taxscan.webp "Entire Receipts of Trust cannot be Taxed Solely on Filing of Wrong ITR: ITAT directs to Delete Additions [Read Order]")