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Failure to Verifying date of Tax Audit Report submitted by Auditor in as per Form No. 3CD : ITAT directs Re adjudication [Read Order]

Aparna. M

The Income Tax Appellate Tribunal (ITAT) Chandigarh bench held that the lower authority has failed to verify the date of tax audit report submitted...

CPC not within Jurisdiction to Disallow Deduction u/s 80P of Income Tax Act: ITAT Allows West Bengal...

Due date for Payment of PF/ESI on Public Holiday shall not result in Disallowance: ITAT sets aside...

Non- compliance to Notice cannot be a Reason to Disallow Retention of Income to Charitable...

Addition of Rental Income under "Income from Other Sources" Invalid as already declared under...

Denial of TDS Credit on Mistake or Misconception of Assessee is Impermissible: ITAT [Read Order]

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that denial of Tax Deducted at Source (TDS) credit on mistake or misconception of assessee is impermissible. The assessee,...

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...

Rectification of Defects and Filing of Audit Report before Completion of Assessment: ITAT Allows Tax Exemption to Trust [Read Order]

The Amritsar bench of the Income Tax Appellate Tribunal ( ITAT ) while allowing the exemption to trust observed that the assessee rectified the defects and filed the audit report before completion of...

CPC not Authorized to Carry Out Adjustment for Disallowance of Deduction u/s 80P Income Tax Act: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that Centralized Processing Centre (CPC) not authorized to carry out adjustment for disallowance of deduction under Section 80P of the...

TDS on Interest on Bank Deposit cannot be denied due to Non-Submission of Statement by Wife while Clubbing Income: ITAT [Read Order]

The Pune Bench of Income Tax Appellate Tribunal (ITAT) has held that Tax Deduction at Source on interest on bank deposit could not be denied due to non-submission of statement by wife while clubbing...

CPC cannot go beyond Income Tax Return: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Pune Bench, has recently, in an appeal filed before it, held that CPC cannot go beyond return of income. The aforesaid observation was made by the Pune...

“A Right Tax has to be Collected from Right Person”, CPC bound to Correct Wrong Adjustment made through Automated Process: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) observed that “ a right tax has to be collected from right person” and held that Centralised Processing Centre (CPC) is bound to correct...

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