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
![Failure To file Audit Report along with return of income by Auditor: ITAT directs to allow exemption u/s 11 of the Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Ahmedabad-Income-Tax-audit-report-Income-tax-return-taxscan.jpg "Failure To file Audit Report along with return of income by Auditor: ITAT directs to allow exemption u/s 11 of the Income Tax Act [Read Order]")
Failure To file Audit Report along with return of income by Auditor: ITAT directs to allow exemption u/s 11 of the Income Tax Act [Read Order]
The Ahmedabad bench Income Tax Appellate Tribunal ( ITAT ) while directing to allow exemption under section 11 of the Income Tax Act, 1961 held that...
![TDS Credit shall not be denied when Income from Sale of Agriculture property not reflected in ITR: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Ahmedabad-ITR-Income-Tax-Return-Agriculture-property-taxscan.jpg "TDS Credit shall not be denied when Income from Sale of Agriculture property not reflected in ITR: ITAT [Read Order]")
![Failure to establish element of Bogus Sale of Shares as Unexplained with respect to LTCG on Shares: ITAT deletes addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Ahmedabad-Income-Tax-Sale-of-Shares-TAXSCAN.jpg "Failure to establish element of Bogus Sale of Shares as Unexplained with respect to LTCG on Shares: ITAT deletes addition [Read Order]")
![Non Filing Audit Report along with ITR is Procedural Omission: ITAT restores matter to allow Exemption u/s 11 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-Ahmedabad-Section-11-of-Income-Tax-Act-Income-Tax-Act-Income-Tax-Returns-ITAT-restores-exemption-Taxscan.jpg "Non Filing Audit Report along with ITR is Procedural Omission: ITAT restores matter to allow Exemption u/s 11 of Income Tax Act [Read Order]")
![Cash Deposit on Demonetization not to be Taxed as Unexplained Income u/s 69A of Income Tax Act on Explanation of Source: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Ahmedabad-Income-Tax-Cash-Deposit-TAXSCAN.jpg "Cash Deposit on Demonetization not to be Taxed as Unexplained Income u/s 69A of Income Tax Act on Explanation of Source: ITAT [Read Order]")
No Deduction of TDS u/s 194 C of Income Tax Act for land leveling Expenses: ITAT deletes Income Tax addition [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has decided to delete the Income Tax addition, as it found that no deduction of Tax Deducted at source ( TDS ) under Section 194C of...
![No Deduction of TDS u/s 194 C of Income Tax Act for land leveling Expenses: ITAT deletes Income Tax addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/No-Deduction-TDS-Income-Tax-Act-land-leveling-Expenses-ITAT-Income-Tax-taxscan.webp "No Deduction of TDS u/s 194 C of Income Tax Act for land leveling Expenses: ITAT deletes Income Tax addition [Read Order]")
Disallowance of Donation for Milan Mandir Building Fund u/s 11(i)(d) of Income Tax Act: ITAT quashes addition on difference amount to total Income of assessee [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has overturned the disallowance of donations for the Milan Mandir Building Fund under section 11(i)(d) of the Income Tax Act,1961,...
![Disallowance of Donation for Milan Mandir Building Fund u/s 11(i)(d) of Income Tax Act: ITAT quashes addition on difference amount to total Income of assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-ITAT-Ahmedabad-ITAT-Milan-Mandir-Milan-Mandir-Building-Fund-taxscan.jpg "Disallowance of Donation for Milan Mandir Building Fund u/s 11(i)(d) of Income Tax Act: ITAT quashes addition on difference amount to total Income of assessee [Read Order]")
Failure to find any particulars furnished in ITR to be Inaccurate: ITAT deletes Penalty u/s 271 (1) of Income Tax Act [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has decided to delete the penalty under Section 271(1) of the Income Tax Act, as it found no inaccuracies in the particulars...
![Failure to find any particulars furnished in ITR to be Inaccurate: ITAT deletes Penalty u/s 271 (1) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Failure-particulars-furnished-ITR-Inaccurate-ITAT-Penalty-Income-Tax-Act-taxscan.jpg "Failure to find any particulars furnished in ITR to be Inaccurate: ITAT deletes Penalty u/s 271 (1) of Income Tax Act [Read Order]")
Assessee Entitled to claim TDS Deduction in year on which Corresponding Income offered to Tax on non claiming of Double Deduction: ITAT [Read Order]
In a major ruling the Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) observed that assessee entitled to claim Tax Deducted at Source (TDS) deduction in year on which corresponding...
![Assessee Entitled to claim TDS Deduction in year on which Corresponding Income offered to Tax on non claiming of Double Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Assessee-TDS-Deduction-Corresponding-Income-Tax-non-claiming-Double-Deduction-ITAT-taxscan.png "Assessee Entitled to claim TDS Deduction in year on which Corresponding Income offered to Tax on non claiming of Double Deduction: ITAT [Read Order]")
Loans taken from Partnership Firms, in Violation of u/s 269SS of Income Tax Act: ITAT imposes Penalty u/s 275 (1) (c) of Income Tax Act [Read Order]
The single member bench of the Income Tax Appellate Tribunal ( ITAT ) Ahmedabad, imposed a penalty under Section 275(1)(c) of the Income Tax Act, 1961, on loans taken from partnership firms, which...
![Loans taken from Partnership Firms, in Violation of u/s 269SS of Income Tax Act: ITAT imposes Penalty u/s 275 (1) (c) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Ahmedabad-Income-Tax-Partnership-Firms-TAXSCAN.jpg "Loans taken from Partnership Firms, in Violation of u/s 269SS of Income Tax Act: ITAT imposes Penalty u/s 275 (1) (c) of Income Tax Act [Read Order]")
Deduction u/s 80 P of Income Tax Act does not apply to Interest earned on FDRs from Bank of Baroda: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) observed that deduction under Section 80 P of the Income Tax Act, 1961 does not apply to interest earned on Fixed Deposit Receipts (...
![Deduction u/s 80 P of Income Tax Act does not apply to Interest earned on FDRs from Bank of Baroda: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-Income-Tax-ITAT-Ahmedabad-Deduction-Bank-of-Baroda-Fixed-Deposit-Receipts-TAXSCAN.jpg "Deduction u/s 80 P of Income Tax Act does not apply to Interest earned on FDRs from Bank of Baroda: ITAT [Read Order]")