ITAT Chandigarh Judgments, Orders & News | Income Tax Appellate Tribunal

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ITAT Chandigarh

ITAT Chandigarh

Explore the latest ITAT Chandigarh judgments, orders, and appellate decisions on direct tax matters from the Chandigarh bench of the Income Tax Appellate Tribunal

Order Not Invalid Merely Because Passed in Deceased’s Name: ITAT Restores Matter for Fresh Adjudication [Read Order]

Advika Dwivedi

The Bench of the Income Tax Appellate Tribunal, Chandigarh, held that an appellate order cannot be declared invalid merely because it was passed in...

Mere Purchase of Land Not Commencement of Charitable Activities: ITAT directs to Grant Registration...

Survey Income Offered Prior to Amendment to Be Taxed as Business Income, ₹33 Lakh Surrender not...

ITAT Upholds CIT(A)’s Deletion of Rs. 318.40 Lakh Disallowance u/s 40A(3) for Land Cash Payment as...

ITAT Deletes Capital Gains Addition of Rs.55 Lakh from Noida Property, Allows S.54 Deduction After...

Relief for Hero Cycles: ITAT Quashes Disallowance of ₹31 crore [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chandigarh, Bench considered the appeal of Hero Cycles concerning the Assessing Officer’s (AO) order of disallowance of interest expenditure amounting to...

Excessive Suo-Motu Disallowance u/s 14A Restricted: ITAT Grants Relief to Hero Cycles Ltd. in Income Tax Appeal [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, considered the appeal of an assessee regarding its own disallowance under Section 14A of the Income Tax Act, 1961, reiterated that where...

Delay of 38 Days in Filing Income Tax Appeal Condoned: ITAT Finds Spam Folder Issue a Sufficient Cause [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chandigarh, condoned a delay of 38 days in filing an appeal, ruling that the appellant’s explanation of the order being misplaced in the spam folder of his...

Unsigned Draft Agreement has No Evidentiary Value Without Independent Inquiry by AO: ITAT Deletes ₹13 Lakh Addition [Read Order]

The Chandigarh Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that an unsigned and unregistered agreement to sell has no evidentiary value unless corroborated through an independent...

ITAT Deletes Cash Deposit Addition of ₹25.25 Lakh for Illiterate Agriculturist accepting Them as Own Account Redeposits [Read Order]

The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the cash deposit addition of ₹25.25 lakh for an illiterate agriculturist, accepting the deposits as redeposits from his own...

Short Grant of Income Tax TDS Credit on Property Sale: ITAT Orders Refund of ₹37.88 Lakh Within One Month [Read Order]

The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT ) ordered a refund of ₹37.88 lakh within one month, holding that there was a short grant of Tax Deducted at Source (TDS) credit on a ...

Snack Vendor’s Cash Deposits verified via Books and Sale Records: ITAT Deletes Addition, Orders Re-computation [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chandigarh “B” Bench has deleted an addition relating to unexplained cash deposits made by a snack vendor, holding that the deposits were duly supported by...