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
![Approval u/s 35(1)(ii) For Donees trust Expired: ITAT Upholds ₹26.25 Lakh Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/2094647-itat-upholds-disallowance-approval-taxscan.webp "Approval u/s 35(1)(ii) For Donees trust Expired: ITAT Upholds ₹26.25 Lakh Disallowance [Read Order]")
Approval u/s 35(1)(ii) For Donee's trust Expired: ITAT Upholds ₹26.25 Lakh Disallowance [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) upheld the disallowance of Rs. 26,25,000 claimed as a deduction u/s 35(1)(ii) of the...
![AO rejects Deduction u/s 10AA due to Delaying filing Form 56F: ITAT rules Forms are Directory, cannot take away Rights [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/2094531-itat-itat-ahmedabad-itat-grants-full-deduction-cooperative-bank-tax-relief-tax-relief-for-cooperative-banks-taxscan.webp "AO rejects Deduction u/s 10AA due to Delaying filing Form 56F: ITAT rules Forms are Directory, cannot take away Rights [Read Order]")
![Non-Mention of Agents’ Names on Bills Not Sufficient to Disallow Commission: ITAT Deletes ₹20.4 Lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/2094538-commission.webp "Non-Mention of Agents’ Names on Bills Not Sufficient to Disallow Commission: ITAT Deletes ₹20.4 Lakh Addition [Read Order]")
![ITAT Reduces S.69A Additions on NRI’s Account to ₹63,133 from ₹2.28 Cr [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/2094354-itat-nris-account-itat-reduces-taxscan.webp "ITAT Reduces S.69A Additions on NRI’s Account to ₹63,133 from ₹2.28 Cr [Read Order]")
![ITAT Backs PCIT’s Revision; Interest on Bogus Loans Can’t Be Allowed as Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/2094325-itat-revision-order-taxscan.webp "ITAT Backs PCIT’s Revision; Interest on Bogus Loans Can’t Be Allowed as Deduction [Read Order]")
"Operator and Maintainer" of Infrastructure Eligible for Tax Sops: ITAT Rules in Favour of Mundra [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad Bench held that a company which operates and maintains an infrastructure facility is eligible to claim a tax deduction under Section 80-IA of the...
![Operator and Maintainer of Infrastructure Eligible for Tax Sops: ITAT Rules in Favour of Mundra [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/2094290-infrastructure-taxscan.webp "Operator and Maintainer of Infrastructure Eligible for Tax Sops: ITAT Rules in Favour of Mundra [Read Order]")
![ITAT gives Relief to Widow, Says Order in Dead Husbands Name can be Fixed [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/2094303-deceased-taxscan.webp "ITAT gives Relief to Widow, Says Order in Dead Husbands Name can be Fixed [Read Order]")
Trusts Claims Events Like Annadaanam and Pongala were Social-Cultural Gatherings Not Purely Religious: ITAT Directs CIT(E) to Recompute Expenditure [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, while noting that the trusts claims on events like annadanam and pongala were Social-Cultural gatherings and not purely religious,...
![Trusts Claims Events Like Annadaanam and Pongala were Social-Cultural Gatherings Not Purely Religious: ITAT Directs CIT(E) to Recompute Expenditure [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/2094184-itat-cite-taxscan.webp "Trusts Claims Events Like Annadaanam and Pongala were Social-Cultural Gatherings Not Purely Religious: ITAT Directs CIT(E) to Recompute Expenditure [Read Order]")
Relief to Contractor: ITAT Deletes ₹12.44 Lakh Income Tax Addition u/s 68 on Cash Deposits, Recognises Receipts as Business Income from Construction Contracts [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal ( ITAT ) set aside ₹12.44 Lakh addition under Section 68 and upheld the construction contract receipts and usage. The assessee Jitudan...
![Relief to Contractor: ITAT Deletes ₹12.44 Lakh Income Tax Addition u/s 68 on Cash Deposits, Recognises Receipts as Business Income from Construction Contracts [Read Order]](https://images.taxscan.in/h-upload/2025/10/05/2094011-relieftocontractor-itat-incometaxaddition-cashdeposits-receipts-businessincome-constructioncontracts-taxscanoptimized150.webp "Relief to Contractor: ITAT Deletes ₹12.44 Lakh Income Tax Addition u/s 68 on Cash Deposits, Recognises Receipts as Business Income from Construction Contracts [Read Order]")
Denial of Registration u/s 80G: ITAT remands Matter to CIT(E) for Fresh Adjudication on Misinterpretation of Trust Objects and 5% Limit u/s 80G(5B) [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal (ITAT) has set aside the denial of 80G registration, remanding the matter to the CIT(E) for fresh adjudication. The trust’s objects were ...
![Denial of Registration u/s 80G: ITAT remands Matter to CIT(E) for Fresh Adjudication on Misinterpretation of Trust Objects and 5% Limit u/s 80G(5B) [Read Order]](https://images.taxscan.in/h-upload/2025/10/05/2094024-denial-of-registration-itat-fresh-adjudication-misinterpretation-trust-objects-taxscan.webp "Denial of Registration u/s 80G: ITAT remands Matter to CIT(E) for Fresh Adjudication on Misinterpretation of Trust Objects and 5% Limit u/s 80G(5B) [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 deduction under section 80JJAA of Income Tax Act,1961, for...
![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/2025/10/04/2093778-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]")