![Association of Person’s Income of Rs. 1.4L Not Taxable at Maximum Marginal Rate u/s 167B: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/03/26/2130378-association-of-persons-income-of-rs-14l-not-taxable-at-maximum-marginal-itat-site-imagejpg.webp "Association of Person’s Income of Rs. 1.4L Not Taxable at Maximum Marginal Rate u/s 167B: ITAT [Read Order]")
Association of Person’s Income of Rs. 1.4L Not Taxable at Maximum Marginal Rate u/s 167B: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, held that income of ₹1,45,720 earned by an Association of Persons (AOP) cannot be subjected...
![AO Cannot Issue Consolidated Satisfaction Note for Multiple Assessment Years: ITAT Allows Appeal noting Exceeded Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2026/03/26/2130376-ao-cannot-issue-consolidated-satisfaction-note-for-multiple-assessment-years-itat-allows-appeal-noting-exceeded-jurisdiction-.webp "AO Cannot Issue Consolidated Satisfaction Note for Multiple Assessment Years: ITAT Allows Appeal noting Exceeded Jurisdiction [Read Order]")
![No Need to Re-examine Section 10 Exemption Claim from Income Tax if Opportunity of being Heard not Provided: ITAT Decides in Rs.112 Cr Matter [Read Order]](https://images.taxscan.in/h-upload/2026/03/24/2130053-no-need-to-re-examine-section-10-exemption-claim-from-income-taxjpg.webp "No Need to Re-examine Section 10 Exemption Claim from Income Tax if Opportunity of being Heard not Provided: ITAT Decides in Rs.112 Cr Matter [Read Order]")
![CBDT Clarifies: Commissioners Empowered to Condone Delay in Form 10A filings under Section 12A [Read Notification]](https://images.taxscan.in/h-upload/2026/03/24/2130068-cbdt-clarifies-commissioners-empowered-to-condone-delay-filings-under-.webp "CBDT Clarifies: Commissioners Empowered to Condone Delay in Form 10A filings under Section 12A [Read Notification]")
![Ignorance of Law & Accountant’s Failure Constitutes Sufficient Cause for Delay: ITAT criticises Hypertechnical Approach by CIT(A) [Read Order]](https://images.taxscan.in/h-upload/2026/03/23/2129984-ignorance-of-law-accountants-failure-constitutes-sufficient-delay-itat-criticises-hypertechnical-approach-by-cita-.webp "Ignorance of Law & Accountant’s Failure Constitutes Sufficient Cause for Delay: ITAT criticises Hypertechnical Approach by CIT(A) [Read Order]")
No Evidence for HRA Claim and Full School Fee Payment: ITAT rejects Claims u/s 10(13A) and 80C [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed the appeals of a taxpayer who failed to furnish evidence for House Rent Allowance (HRA) exemption claim and Section 80C...
![No Evidence for HRA Claim and Full School Fee Payment: ITAT rejects Claims u/s 10(13A) and 80C [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129361-hra-claimjpg.webp "No Evidence for HRA Claim and Full School Fee Payment: ITAT rejects Claims u/s 10(13A) and 80C [Read Order]")
Expenditure on Sales Promotion allowable as Business Deduction: ITAT Grants ₹2.4Cr Relief to Havells India [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has removed a disallowance of around ₹2.47 crore in sales incentives, agreeing that provisions made are a deductible contractual ...
![Expenditure on Sales Promotion allowable as Business Deduction: ITAT Grants ₹2.4Cr Relief to Havells India [Read Order]](https://images.taxscan.in/h-upload/2026/03/12/2128976-itat-grants-24cr-relief-to-havells-india-taxscan.webp "Expenditure on Sales Promotion allowable as Business Deduction: ITAT Grants ₹2.4Cr Relief to Havells India [Read Order]")
Conversion of Company into LLP Deemed Dissolution of Company: ITAT rules Reassessment Cannot Survive [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that when a company converted to LLP is deemed to be dissolved and reassessment proceedings initiated against such enterprise...
![Conversion of Company into LLP Deemed Dissolution of Company: ITAT rules Reassessment Cannot Survive [Read Order]](https://images.taxscan.in/h-upload/2026/03/06/2128061-itat-rules-reassessment-cannot-survive-taxscan.webp "Conversion of Company into LLP Deemed Dissolution of Company: ITAT rules Reassessment Cannot Survive [Read Order]")
₹8.80 Cr Addition cannot be made Solely on Estimation and Extrapolation Without Corroborative Evidence: ITAT sets aside Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench, held that the Assessing Officer (AO) has erred in making the addition amounting to ₹8,80,26,071 solely on estimation and extrapolation without...
![₹8.80 Cr Addition cannot be made Solely on Estimation and Extrapolation Without Corroborative Evidence: ITAT sets aside Addition [Read Order]](https://images.taxscan.in/h-upload/2026/02/26/2127174-addition-cannot-solely-estimation-extrapolation-without-corroborative-evidence-itat-sets-aside-addition-taxscan.webp "₹8.80 Cr Addition cannot be made Solely on Estimation and Extrapolation Without Corroborative Evidence: ITAT sets aside Addition [Read Order]")
Trust Expenditure to not Exceed 5% of Income for Religious Purposes: ITAT Remands Matter to CIT(E) [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, remanded the matter to the Commissioner of Income Tax (Exemption) [CIT(E)] to verify whether trust expenditure has exceeded the 5% of ...
![Trust Expenditure to not Exceed 5% of Income for Religious Purposes: ITAT Remands Matter to CIT(E) [Read Order]](https://images.taxscan.in/h-upload/2026/02/25/2127072-trust-expenditurejpg.webp "Trust Expenditure to not Exceed 5% of Income for Religious Purposes: ITAT Remands Matter to CIT(E) [Read Order]")
Assessee made aware of Income Tax Demand only after SMS/Call from Dept.: ITAT condones 223 Day Delay [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, condoned a delay for filing an appeal by Agarwal Rajeshkumar Babulal HUF and Dahyabhai Ganeshbhai Kugasiya after noting that the appellant ...
![Assessee made aware of Income Tax Demand only after SMS/Call from Dept.: ITAT condones 223 Day Delay [Read Order]](https://images.taxscan.in/h-upload/2026/02/25/2127016-itat-ahmedabad-assessee-income-tax-demand-sms-call-income-tax-dept-condones-delay-taxscan.webp "Assessee made aware of Income Tax Demand only after SMS/Call from Dept.: ITAT condones 223 Day Delay [Read Order]")
ITAT Allows Final Opportunity to Explain Non-filing of Return on Payment of ₹5k Cost, Remands Matter to JAO [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, allowed one final opportunity to explain non-filing of return of income to the assessee-appellant. The tribunal added a fine of INR 5,000...
![ITAT Allows Final Opportunity to Explain Non-filing of Return on Payment of ₹5k Cost, Remands Matter to JAO [Read Order]](https://images.taxscan.in/h-upload/2026/02/24/2126904-itat-allows-final-opportunity-explain-non-filing-of-return-remands-matter-to-jao-taxscan.webp "ITAT Allows Final Opportunity to Explain Non-filing of Return on Payment of ₹5k Cost, Remands Matter to JAO [Read Order]")