ITAT Bangalore
Explore the latest ITAT Bangalore judgments, orders, and appellate decisions on direct tax matters from the Bangalore bench of the Income Tax Appellate Tribunal
![Trust Activities Not Found Wholly Religious: ITAT says Free Feeding, Education is Charitable, Orders Reconsideration of 12AB & 80G Applications [Read Order]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083554-trust-activities-itat-education-is-charitable-education-taxscan.webp "Trust Activities Not Found Wholly Religious: ITAT says Free Feeding, Education is Charitable, Orders Reconsideration of 12AB & 80G Applications [Read Order]")
Trust Activities Not Found Wholly Religious: ITAT says Free Feeding, Education is Charitable, Orders Reconsideration of 12AB & 80G Applications [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Bangalore Bench, has set aside the order of the Commissioner of Income Tax (Exemptions) [CIT(E)] which ...
![SanDisk India not a Taxable DAPE of Western Digital: ITAT Rejects Survey Based Profit Attribution of ₹194.44 Cr under India-US DTAA [Read Order]](https://images.taxscan.in/h-upload/2025/08/23/250x150_2079938-sandisk-india-itat-western-digital-tax-case-taxscan.webp "SanDisk India not a Taxable DAPE of Western Digital: ITAT Rejects Survey Based Profit Attribution of ₹194.44 Cr under India-US DTAA [Read Order]")
![SBN Deposits Not Unexplained Income: ITAT Deletes ₹ 17.16 Lakh Addition u/s 69A, Holds Demonetization Deposits Valid Until 31.12.2016 [Read Order]](https://images.taxscan.in/h-upload/2025/08/10/250x150_2075225-sbn-deposits-sbn-deposits-not-unexplained-income-taxscan.webp "SBN Deposits Not Unexplained Income: ITAT Deletes ₹ 17.16 Lakh Addition u/s 69A, Holds Demonetization Deposits Valid Until 31.12.2016 [Read Order]")
![Wedding Gifts Not Taxable under Income Tax: ITAT deletes ₹10 Lakh Cash Deposit Addition [Read Order]](https://images.taxscan.in/h-upload/2025/08/09/250x150_2074781-wedding-gifts-wedding-gifts-not-taxable-under-income-tax-taxscan.webp "Wedding Gifts Not Taxable under Income Tax: ITAT deletes ₹10 Lakh Cash Deposit Addition [Read Order]")
![CIT(A) Mistakes Appeal Against 143(1) Intimation as u/s 154 Order: ITAT Sets Aside Dismissal, Remands for Fresh Adjudication on 80P Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/08/08/250x150_2074313-fresh-adjudication-taxscan.webp "CIT(A) Mistakes Appeal Against 143(1) Intimation as u/s 154 Order: ITAT Sets Aside Dismissal, Remands for Fresh Adjudication on 80P Deduction [Read Order]")
Tax Consultant’s Negligence and Rural Location Causes 253-Day Appeal Delay: ITAT Remands Cash Deposit Case for fresh Adjudication [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal ( ITAT ) has condoned a delay of 253 days in filing an appeal and observed that the delay was due to the assessee’s location in a backward...
![Tax Consultant’s Negligence and Rural Location Causes 253-Day Appeal Delay: ITAT Remands Cash Deposit Case for fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/08/08/500x300_2074308-tax-consultants-negligence-tax-consultants-negligence-and-rural-location-causes-taxscan.webp "Tax Consultant’s Negligence and Rural Location Causes 253-Day Appeal Delay: ITAT Remands Cash Deposit Case for fresh Adjudication [Read Order]")
Delay in Filing Appeal Due to Illiteracy and Email Issues: ITAT Condones 349-Day Delay, Restores Ex-Parte Assessment to AO for Verification [Read Order]
Ningaiah Siddu,The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) condoned a 349-day delay in filing the appeal before the Commissioner of Income Tax (Appeals) [CIT(A)], attributing it...
![Delay in Filing Appeal Due to Illiteracy and Email Issues: ITAT Condones 349-Day Delay, Restores Ex-Parte Assessment to AO for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/08/02/500x300_2072389-delay-filing-appeal-illiteracy-and-email-issues-itat-restores-ex-parte-assessment-taxscan.webp "Delay in Filing Appeal Due to Illiteracy and Email Issues: ITAT Condones 349-Day Delay, Restores Ex-Parte Assessment to AO for Verification [Read Order]")
S.12A Registration Mandatory For Claiming S. 11 Exemption: ITAT Upholds ₹5.80 Crore Addition to Town Planning Authority [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled a valid registration under Section 12A of the Income Tax Act, 1961 is mandatory to claim exemptions under Sections 11 and...
![S.12A Registration Mandatory For Claiming S. 11 Exemption: ITAT Upholds ₹5.80 Crore Addition to Town Planning Authority [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071429-itat-upholds-s12a-registration-mandatory-town-planning-authority-taxscan.webp "S.12A Registration Mandatory For Claiming S. 11 Exemption: ITAT Upholds ₹5.80 Crore Addition to Town Planning Authority [Read Order]")
Penalty u/s 271(1)(c) Imposed During Pendency of Quantum Appeal: ITAT Terms It Premature, Sets Aside Order [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) set aside the penalty order passed under Section 271(1)(c) of Income Tax Act,1961, noting that it was imposed while the quantum appeal...
![Penalty u/s 271(1)(c) Imposed During Pendency of Quantum Appeal: ITAT Terms It Premature, Sets Aside Order [Read Order]](https://images.taxscan.in/h-upload/2025/07/24/500x300_2068587-penalty-appeal-taxscan.webp "Penalty u/s 271(1)(c) Imposed During Pendency of Quantum Appeal: ITAT Terms It Premature, Sets Aside Order [Read Order]")
CIT(E) Erred in Denying 80G Approval Despite Grant of 12AB Registration: ITAT Directs Approval u/s 80G for Charitable Educational Trust [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) directed the Commissioner of Income Tax (Exemptions) [CIT(E)] to grant approval under Section 80G of the Income Tax Act, 1961 and ...
![CIT(E) Erred in Denying 80G Approval Despite Grant of 12AB Registration: ITAT Directs Approval u/s 80G for Charitable Educational Trust [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067553-charitable-educational-trust-taxscan.webp "CIT(E) Erred in Denying 80G Approval Despite Grant of 12AB Registration: ITAT Directs Approval u/s 80G for Charitable Educational Trust [Read Order]")
![Surplus and Fee Receipts Not a Ground to Deny 80G Approval: ITAT Overturns CIT(E) Denial [Read Order]](https://images.taxscan.in/h-upload/2025/07/19/500x300_2065594-timely-application-for-final-approval-timely-application-final-approval-final-approval-section-80g-itat-itat-quashes-taxscan.webp "Surplus and Fee Receipts Not a Ground to Deny 80G Approval: ITAT Overturns CIT(E) Denial [Read Order]")
Registration of Trust u/s 12B of Income Tax Act cannot be Rejected Merely due to non-submission of Certain Documents: ITAT directs Fresh Adjudication [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal (ITAT) remitted the case back to CIT(E) to decide the final registration of a trust under section 12AB of income tax Act, 1961 holding that ...
![Registration of Trust u/s 12B of Income Tax Act cannot be Rejected Merely due to non-submission of Certain Documents: ITAT directs Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064300-trust-registration-1-1.webp "Registration of Trust u/s 12B of Income Tax Act cannot be Rejected Merely due to non-submission of Certain Documents: ITAT directs Fresh Adjudication [Read Order]")