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
![Deduction u/s 80JJAA Disallowed for Non-Filing of Form 10DA: ITAT Restores Matter to AO, Treating Lapse as Technical [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/500x300_2093778-deduction-income-tax-act-assessee-conditions-itat-taxscan.webp "Deduction u/s 80JJAA Disallowed for Non-Filing of Form 10DA: ITAT Restores Matter to AO, Treating Lapse as Technical [Read Order]")
Deduction u/s 80JJAA Disallowed for Non-Filing of Form 10DA: ITAT Restores Matter to AO, Treating Lapse as Technical [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) restored the matter to the Assessing Officer (AO), treating the disallowance of...
![ITAT quashes Ex-Parte Order in Real Estate Cash Deposit Case Directing Fresh Hearing on Income Tax Additions [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/250x150_2093738-cash-deposits-cash-deposits-treated-cash-deposits-treated-as-unexplained.webp "ITAT quashes Ex-Parte Order in Real Estate Cash Deposit Case Directing Fresh Hearing on Income Tax Additions [Read Order]")
![Genuineness of Transaction Warrants Deletion of ₹3.55 Cr Income Tax Addition: ITAT Upholds Relief in Accommodation Entry Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/250x150_2093701-itat-directs-ao-itat-taxscan-1.webp "Genuineness of Transaction Warrants Deletion of ₹3.55 Cr Income Tax Addition: ITAT Upholds Relief in Accommodation Entry Dispute [Read Order]")
![Procedural Default Cannot Attract Penalty: ITAT Sets Aside S.271BA Levy in Transfer Pricing Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/250x150_2093723-itat-transfer-pricing-case-taxscan.webp "Procedural Default Cannot Attract Penalty: ITAT Sets Aside S.271BA Levy in Transfer Pricing Case [Read Order]")
![Categorisation of ₹38 Lakh Non-Compete Fee as Revenue Expenditure: ITAT Allows Deduction to Real Estate Firm [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/250x150_2093717-real-estate-firm.webp "Categorisation of ₹38 Lakh Non-Compete Fee as Revenue Expenditure: ITAT Allows Deduction to Real Estate Firm [Read Order]")
Pattern Transactions Categorise ₹1.77 Cr Unsecured Loan as Unexplained Cash Credit: ITAT upholds Addition u/s 68 [Read Order]
The bench of the Income Tax Appellate Tribunal, Ahmedabad, has upheld the addition of ₹1,77,24,909/- towards unexplained cash credits under Section 68 of the Income Tax Act, 1961, observing that...
![Pattern Transactions Categorise ₹1.77 Cr Unsecured Loan as Unexplained Cash Credit: ITAT upholds Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/500x300_2093695-unexplained-cash-credit-itat-taxscan.webp "Pattern Transactions Categorise ₹1.77 Cr Unsecured Loan as Unexplained Cash Credit: ITAT upholds Addition u/s 68 [Read Order]")
₹40.8 Lakh Property Investment from Agricultural Savings, No Unexplained Income: ITAT orders Fresh Adjudication, Imposes Rs. 5k cost on Farmer [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) remanded the unexplained investment under Section 69 for fresh adjudication, as the farmer-assessee claimed that the investment...
![₹40.8 Lakh Property Investment from Agricultural Savings, No Unexplained Income: ITAT orders Fresh Adjudication, Imposes Rs. 5k cost on Farmer [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093501-itat-income-tax-assessment-of-unexplained-income-unexplained-income-case-taxscan.webp "₹40.8 Lakh Property Investment from Agricultural Savings, No Unexplained Income: ITAT orders Fresh Adjudication, Imposes Rs. 5k cost on Farmer [Read Order]")
Natural Justice Violations: ITAT restores Foundation’s Applications for Income Tax Section 12AB and 80G Registration [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has set aside orders of the Commissioner of Income Tax (Exemptions) [CIT(E)], which had rejected Shree Gopinathji Jyotipith Foundation’s...
![Natural Justice Violations: ITAT restores Foundation’s Applications for Income Tax Section 12AB and 80G Registration [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092519-natural-justice-violations-itat-taxscan.webp "Natural Justice Violations: ITAT restores Foundation’s Applications for Income Tax Section 12AB and 80G Registration [Read Order]")
“Commercial Activity”: ITAT denies Section 10(23C) Exemption to Trust Running Hostels for Non-Students [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has ruled that Shree Vallabh Seva Kendra, a charitable trust, is not eligible for exemption under Section 10(23C)(vi) of the Income Tax...
![“Commercial Activity”: ITAT denies Section 10(23C) Exemption to Trust Running Hostels for Non-Students [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092516-itat-itat-bangalore-assessments-tax-exemption-taxscan-1.webp "“Commercial Activity”: ITAT denies Section 10(23C) Exemption to Trust Running Hostels for Non-Students [Read Order]")
ITAT allows Reconciliation with GST Records, deletes Addition on Alleged Unaccounted Gold Stock [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad, has deleted an addition of ₹4,78,500 made under Section 69A of the Income Tax Act, 1961, on alleged unaccounted gold stock. The Tribunal accepted...
![ITAT allows Reconciliation with GST Records, deletes Addition on Alleged Unaccounted Gold Stock [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092515-download-4.webp "ITAT allows Reconciliation with GST Records, deletes Addition on Alleged Unaccounted Gold Stock [Read Order]")
ITAT treats 0.7% Margin on E-top-up Receipts routed to Vodafone as Taxable Income, dismisses Income Tax Dept’s Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has dismissed the Revenue’s appeal and upheld the Commissioner (Appeals) finding that 0.7% of bank deposits transferred to Vodafone West...
![ITAT treats 0.7% Margin on E-top-up Receipts routed to Vodafone as Taxable Income, dismisses Income Tax Dept’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092501-itat-e-top-up-receipts-vodafone-income-tax-depts-taxscan.webp "ITAT treats 0.7% Margin on E-top-up Receipts routed to Vodafone as Taxable Income, dismisses Income Tax Dept’s Appeal [Read Order]")
Relief to Zydus Head Diabetologist: ITAT quashes Revision u/s 263 on Income Tax Deduction for Political Donation, says AO Conducted Due Enquiry [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Ahmedabad Bench, has quashed the revisionary order passed by the Principal Commissioner of Income Tax (PCIT) under section 263 of the Income Tax Act,...
![Relief to Zydus Head Diabetologist: ITAT quashes Revision u/s 263 on Income Tax Deduction for Political Donation, says AO Conducted Due Enquiry [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092379-zydus-healthcare-income-tax-demand-taxscan.webp "Relief to Zydus Head Diabetologist: ITAT quashes Revision u/s 263 on Income Tax Deduction for Political Donation, says AO Conducted Due Enquiry [Read Order]")