ITAT Ahmedabad
Explore the latest ITAT Ahmedabad judgments, orders, and appellate decisions on direct tax matters from the Ahmedabad bench of the Income Tax Appellate Tribunal
![Additions u/s 68/69A Cannot Survive Once Creditor Details Identity, Creditworthiness, and Genuineness Are Proved: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Survive-Once-Creditor-Details-Identity-Creditor-Details-Identity-Creditworthiness-taxscan.jpg "Additions u/s 68/69A Cannot Survive Once Creditor Details Identity, Creditworthiness, and Genuineness Are Proved: ITAT [Read Order]")
Additions u/s 68/69A Cannot Survive Once Creditor Details Identity, Creditworthiness, and Genuineness Are Proved: ITAT [Read Order]
In a recent ruling, the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, held that the addition made under Section 68/69A of the Income Tax...
![ITAT Grants Partial Relief on Minor Deposit & Depreciation Claims, Disallows Late ESIC & Commission Payments [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Minor-Deposit-Depreciation-ITAT-TAXSCAN.jpg "ITAT Grants Partial Relief on Minor Deposit & Depreciation Claims, Disallows Late ESIC & Commission Payments [Read Order]")
![ITAT Weekly Round-Up [April 1st-26th]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-Income-tax-news-Income-tax-updates-ITAT-Tax-judgments-TAXSCAN.jpg "ITAT Weekly Round-Up [April 1st-26th]")
![CIT(E) Rejected 12AB Registration by Relying on S.13(1)(b): ITAT Restores 12AB Registration Application for fresh adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-Ahmedabad-Registration-Application-Tax-exemption-denial-taxscan.jpg "CIT(E) Rejected 12AB Registration by Relying on S.13(1)(b): ITAT Restores 12AB Registration Application for fresh adjudication [Read Order]")
![Adjustment of Rebate Against Unfinalized Demand Not Permissible: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Adjustment-Adjustment-of-Rebate-Against-Unfinalized-Demand-taxscan.jpg "Adjustment of Rebate Against Unfinalized Demand Not Permissible: CESTAT [Read Order]")
![ITAT Quashes Tax Assessment Against Non-Existent Entity, Cites Invalid Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-Cites-Invalid-Jurisdiction-ITAT-Quashes-Tax-Assessment-taxscan.jpg "ITAT Quashes Tax Assessment Against Non-Existent Entity, Cites Invalid Jurisdiction [Read Order]")
Reassessment Without Proper Consideration of Evidence: ITAT Restores Rs.15.88 Lakh Addition for Fresh Verification [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) restored a reassessment case to the Assessing Officer (AO) observing that the AO failed to properly consider the documentary evidence...
![Reassessment Without Proper Consideration of Evidence: ITAT Restores Rs.15.88 Lakh Addition for Fresh Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/reassessment-site-img-1.jpg "Reassessment Without Proper Consideration of Evidence: ITAT Restores Rs.15.88 Lakh Addition for Fresh Verification [Read Order]")
Cera Sanitaryware wins on Section 14A issue; improper invocation of Rule 8D leads to deletion of Rs.4.70 lakh disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad Bench has ruled in favor of Cera Sanitaryware Limited, deleting a disallowance of Rs.4,70,331 made under Section 14A of the Income Tax Act, 1961,...
![Cera Sanitaryware wins on Section 14A issue; improper invocation of Rule 8D leads to deletion of Rs.4.70 lakh disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Cera-Sanitaryware-Section-14A-issue-improper-invocation-of-Rule-8D-leads-taxscan.jpg "Cera Sanitaryware wins on Section 14A issue; improper invocation of Rule 8D leads to deletion of Rs.4.70 lakh disallowance [Read Order]")
CIT(E) Rejected 12A Registration without Adequate Opportunity: ITAT Restores Matter for Fresh Adjudication [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) restored the matter of fresh adjudication in the matter holding that the CIT(E) had rejected the application for registration under...
![CIT(E) Rejected 12A Registration without Adequate Opportunity: ITAT Restores Matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-CITE-12A-Registration-TAXSCAN.jpg "CIT(E) Rejected 12A Registration without Adequate Opportunity: ITAT Restores Matter for Fresh Adjudication [Read Order]")
Depreciation Disallowed Without Verifying Application of Income: ITAT Restores Rs. 26.84 Lakh Addition Matter [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) restored the matter to the file of the Assessing Officer for fresh verification in a case where depreciation was disallowed under...
![Depreciation Disallowed Without Verifying Application of Income: ITAT Restores Rs. 26.84 Lakh Addition Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Depreciation-Disallowed-Without-Verifying-Application-of-Income-Verifying-Application-of-Income-taxscan.jpg "Depreciation Disallowed Without Verifying Application of Income: ITAT Restores Rs. 26.84 Lakh Addition Matter [Read Order]")
ITAT Partly Sets Aside Order u/s 263 for Improper Mandatory Direction to Add Accommodation Entries [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Ahmedabad has partly set aside an order passed under Section 263 of the Income Tax Act, 1961, where the Principal Commissioner of Income Tax ( PCIT )...
![ITAT Partly Sets Aside Order u/s 263 for Improper Mandatory Direction to Add Accommodation Entries [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-Ahmedabad-ITAT-Partly-Sets-Aside-Order-Improper-Mandatory-Direction-taxscan.jpg "ITAT Partly Sets Aside Order u/s 263 for Improper Mandatory Direction to Add Accommodation Entries [Read Order]")
ITAT disallows Tax Deduction claimed u/s 35(1)(ii)Â for Donation to Unapproved Scientific Research Trust [Read Order]
In a recent judgment, the Ahmedabad bench of the Income Tax Appellate Authority (ITAT) set aside the deduction claim of an assessee for the donation made by him to an unapproved scientific authority....
![ITAT disallows Tax Deduction claimed u/s 35(1)(ii)Â for Donation to Unapproved Scientific Research Trust [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Disallows-Tax-Deduction-Disallows-Tax-Tax-Deduction-claimed-Section-351ii-taxscan.jpg "ITAT disallows Tax Deduction claimed u/s 35(1)(ii)Â for Donation to Unapproved Scientific Research Trust [Read Order]")