![Exemption u/s 10(23B) of Income Tax Act cannot be denied for Mere Technical Violation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Exemption-Under-Section-1023B-ITAT-Income-Tax-Act-Income-Tax-Mere-Technical-Violation-Technical-Violation-TAXSCAN.jpg "Exemption u/s 10(23B) of Income Tax Act cannot be denied for Mere Technical Violation: ITAT [Read Order]")
Exemption u/s 10(23B) of Income Tax Act cannot be denied for Mere Technical Violation: ITAT [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) has held that the exemption under Section 10(23B) of Income Tax Act 1961 could not be...
![Unit Linked Insurance Scheme is Not Life Insurance: Redemption of ULIP Taxable as Capital Gain, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Insurance-Scheme-Life-Insurance-Redemption-ULIP-Taxable-Capital-Gain-ITAT-TAXSCAN.jpg "Unit Linked Insurance Scheme is Not Life Insurance: Redemption of ULIP Taxable as Capital Gain, rules ITAT [Read Order]")
![Failure of AO to Consider Documents with Respect to Tax Deduction on FTS under India UK DTAA: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-AO-Documents-Failure-of-AO-to-Consider-Documents-with-Respect-to-Tax-Deduction-Tax-Deduction-FTS-India-UK-DTAA-DTAA-taxscan.jpg "Failure of AO to Consider Documents with Respect to Tax Deduction on FTS under India UK DTAA: ITAT directs Readjudication [Read Order]")
![Appeal failed in absence of Name of Assesee in Form 26AS: ITAT allows to Make Necessary Corrections [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Appeal-Name-Assesee-Form-26AS-ITAT-Necessary-Corrections-TAXSCAN.jpg "Appeal failed in absence of Name of Assesee in Form 26AS: ITAT allows to Make Necessary Corrections [Read Order]")
![No Defective Notice Can be Issued by CPC If Business Receipt is Less than Threshold Limit Prescribed u/s 44AB of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Defective-Notice-Defective-Notice-No-Defective-Notice-Can-be-Issued-by-CPC-CPC-taxscan.jpg "No Defective Notice Can be Issued by CPC If Business Receipt is Less than Threshold Limit Prescribed u/s 44AB of Income Tax Act: ITAT [Read Order]")
Failure to Verifying date of Tax Audit Report submitted by Auditor in as per Form No. 3CD : ITAT directs Re adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chandigarh bench held that the lower authority has failed to verify the date of tax audit report submitted by the auditor in as per Form No.3CD. Thus, the...
![Failure to Verifying date of Tax Audit Report submitted by Auditor in as per Form No. 3CD : ITAT directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-date-Tax-Audit-Report-Auditor-ITAT-Readjudication-Taxscan.jpg "Failure to Verifying date of Tax Audit Report submitted by Auditor in as per Form No. 3CD : ITAT directs Re adjudication [Read Order]")
CPC not within Jurisdiction to Disallow Deduction u/s 80P of Income Tax Act: ITAT Allows West Bengal Cooperative Society's Claim [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that the Central Processing Centre (CPC) was not within its jurisdiction to disallow a deduction claimed by a West Bengal...
![CPC not within Jurisdiction to Disallow Deduction u/s 80P of Income Tax Act: ITAT Allows West Bengal Cooperative Societys Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CPC-CPC-not-within-Jurisdiction-Jurisdiction-Disallow-Deduction-Income-Tax-Act-Income-Tax-ITAT-taxscan.jpg "CPC not within Jurisdiction to Disallow Deduction u/s 80P of Income Tax Act: ITAT Allows West Bengal Cooperative Societys Claim [Read Order]")
Due date for Payment of PF/ESI on Public Holiday shall not result in Disallowance: ITAT sets aside Order of CIT(A) [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that the due date for payment of Provident Fund (PF)/Employee State Insurance (ESI) on a public holiday shall not result in...
![Due date for Payment of PF/ESI on Public Holiday shall not result in Disallowance: ITAT sets aside Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Due-date-for-Payment-Payment-of-PF-ESI-Payment-PF-Public-Holiday-Payment-of-PF-ESI-on-Public-Holiday-disallowance-ITAT-taxscan.jpg "Due date for Payment of PF/ESI on Public Holiday shall not result in Disallowance: ITAT sets aside Order of CIT(A) [Read Order]")
Non- compliance to Notice cannot be a Reason to Disallow Retention of Income to Charitable Organisation : ITAT Orders Readjudication of Exparte Order [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that non- compliance to the notice by the assessee cannot be a reason to disallow 15 % retention of income to charitable organization...
![Non- compliance to Notice cannot be a Reason to Disallow Retention of Income to Charitable Organisation : ITAT Orders Readjudication of Exparte Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Non-compliance-Notice-cannot-Reason-Disallow-Retention-Income-Charitable-Organisation-ITAT-Orders-Readjudication-Exparte-TAXSCAN.jpg "Non- compliance to Notice cannot be a Reason to Disallow Retention of Income to Charitable Organisation : ITAT Orders Readjudication of Exparte Order [Read Order]")
Addition of Rental Income under "Income from Other Sources" Invalid as already declared under "Income from House Property": ITAT Strikes Down Double Taxation [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench has invalidated the addition of rental income under the head "Income from Other Sources" wherein the assessee has already offered the same...
![Addition of Rental Income under Income from Other Sources Invalid as already declared under Income from House Property: ITAT Strikes Down Double Taxation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Invalid-as-already-declared-under-Income-from-House-Property-ITAT-Strikes-Down-Double-Taxation-TAXSCAN.jpg "Addition of Rental Income under Income from Other Sources Invalid as already declared under Income from House Property: ITAT Strikes Down Double Taxation [Read Order]")
![Denial of TDS Credit on Mistake or Misconception of Assessee is Impermissible: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Denial-of-TDS-Credit-TDS-Credit-Mistake-Misconception-TDS-Credit-on-Mistake-or-Misconception-Assessee-Impermissible-ITAT-Income-Tax-taxscan.jpg "Denial of TDS Credit on Mistake or Misconception of Assessee is Impermissible: ITAT [Read Order]")
Admissibility of Employees' Contribution Payment of ESIc/PF Beyond the Due Date: ITAT remands the matter to AO to clarify the usage of ‘every month’ [Read Order]
This appeal by the assessee is directed against order dated 15.11.2022 passed by the Commissioner of Income-tax – National Faceless Appeal Centre (NFAC) for assessment year 2020-21 in relation to the...
![Admissibility of Employees Contribution Payment of ESIc/PF Beyond the Due Date: ITAT remands the matter to AO to clarify the usage of ‘every month’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/admissibility-Employees-contribution-payment-ESIc-PF-Due-Date-ITAT-Taxscan.jpg "Admissibility of Employees Contribution Payment of ESIc/PF Beyond the Due Date: ITAT remands the matter to AO to clarify the usage of ‘every month’ [Read Order]")