ITAT Weekly Round Up
The stories on the Income Tax Appellate Tribunal (ITAT) that were published at Taxscan.in from December 30, 2023 to January 12, 2024 are analytically...
![Delay in payment of employees’ contribution of ESI & PF to Government: ITAT upholds Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Delay-payment-employees-contribution-ESI-PF-Government-ITAT-Disallowance-TAXSCAN.jpg "Delay in payment of employees’ contribution of ESI & PF to Government: ITAT upholds Disallowance [Read Order]")
![Interest on Delayed Payment of TDS cannot be allowed as deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Interest-on-Delayed-Payment-Delayed-Payment-of-TDS-Payment-of-TDS-TDS-ITAT-Income-Tax-Tax-Deduction-at-Source-TAXSCAN.jpg "Interest on Delayed Payment of TDS cannot be allowed as deduction: ITAT [Read Order]")
![ITAT quashes Addition Made by AO on account of Capital Gain on ground of Wrongful Initiation of Proceedings u/s 148 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Capital-Gain-ITAT-income-taxs-news-Bangalore-bench-taxscan.jpg "ITAT quashes Addition Made by AO on account of Capital Gain on ground of Wrongful Initiation of Proceedings u/s 148 of Income Tax Act [Read Order]")
ITAT deletes assessment order passed u/s 153A of Income Tax Act against non existent partnership firm [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench, deleted the assessment order passed under Section 153A of the Income Tax Act, 1961, against a non-existent partnership firm. The...
![ITAT deletes assessment order passed u/s 153A of Income Tax Act against non existent partnership firm [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Non-Existent-Partnership-Firm-Partnership-Firm-Income-Tax-Act-Income-Tax-Tax-News-Existent-Partnership-Firm-Partnership-Firm-TAXSCAN.jpg "ITAT deletes assessment order passed u/s 153A of Income Tax Act against non existent partnership firm [Read Order]")
Co-operative Societies Eligible for Deduction u/s 80P(2)(d) of IT Act on Interest & Dividend received from Co-operative Banks and Societies: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that co-operative societies are eligible for deduction under section 80P(2)(d) of the Income Tax Act, 1961 on interest and dividend...
![Co-operative Societies Eligible for Deduction u/s 80P(2)(d) of IT Act on Interest & Dividend received from Co-operative Banks and Societies: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Co-operative-Societies-Deduction-IT-Act-Interest-Dividend-Co-operative-Banks-Societies-ITAT-TAXSCAN.jpg "Co-operative Societies Eligible for Deduction u/s 80P(2)(d) of IT Act on Interest & Dividend received from Co-operative Banks and Societies: ITAT [Read Order]")
Additions u/s 40A(3) of Income Tax Act can't be Initiated by AO without Furnishing Necessary Evidences: ITAT orders for Re-Consideration [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) held that additions under Section 40A(3) of the Income Tax Act, 1961 cannot be initiated by the assessing officer without furnishing...
![Additions u/s 40A(3) of Income Tax Act cant be Initiated by AO without Furnishing Necessary Evidences: ITAT orders for Re-Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Additions-Income-Tax-Act-Income-Tax-Income-Tax-Act-cant-be-Initiated-by-AO-without-Furnishing-Necessary-Evidences-AO-ITAT-Taxscan.jpg "Additions u/s 40A(3) of Income Tax Act cant be Initiated by AO without Furnishing Necessary Evidences: ITAT orders for Re-Consideration [Read Order]")
Assessee shall not be Penalized for the Action of the Tax Consultant in claiming an Excessive Refund in Return of Income: ITAT [Read Order]
The Bangalore bench of the Income tax Appellate Tribunal (ITAT) held that the assessee shall not be penalized for the actions of the tax consultant in claiming an excessive refund in return of...
![Assessee shall not be Penalized for the Action of the Tax Consultant in claiming an Excessive Refund in Return of Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Assessee-Penalized-Action-Tax-Consultant-claiming-Excessive-Refund-Return-Income-ITAT-TAXSCAN-1.jpg "Assessee shall not be Penalized for the Action of the Tax Consultant in claiming an Excessive Refund in Return of Income: ITAT [Read Order]")
ÂÂITAT Deletes Addition made by AO on Ground of Joint Account Income cannot be Considered as Unexplained Money u/s 69A of Income Tax Act [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition made by the assessing officer on the ground of joint account income does not considered as unexplained income under...
![ÂÂITAT Deletes Addition made by AO on Ground of Joint Account Income cannot be Considered as Unexplained Money u/s 69A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Deletes-Addition-made-by-AO-on-Ground-of-Joint-Account-Income-cannot-be-Considered-as-Unexplained-Money-Income-Tax-Act-TAXSCAN.jpg "ÂÂITAT Deletes Addition made by AO on Ground of Joint Account Income cannot be Considered as Unexplained Money u/s 69A of Income Tax Act [Read Order]")