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
![Form 67 Deemed Directory, Not Mandatory: ITAT Rules FTC Claim Should Not Be Denied for Late Submission [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-Bangalore-ITAT-Income-Tax-Appellate-Authority-Form-67-Deemed-Directory-FTC-Rules-FTC-Rule-128-of-the-Income-Tax-Rules-late-filing-of-Form-67-Foreign-Tax-Credit-TAXSCAN.jpg "Form 67 Deemed Directory, Not Mandatory: ITAT Rules FTC Claim Should Not Be Denied for Late Submission [Read Order]")
Form 67 Deemed Directory, Not Mandatory: ITAT Rules FTC Claim Should Not Be Denied for Late Submission [Read Order]
The Bangalore Bench of Income Tax Appellate Authority ( ITAT ) ruled that Foreign Tax Credit should not be denied just because of late filing of Form...
![Non-Filing of Evidence: ITAT upholds Addition of Sundry Creditors Balances [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Bangalore-Sundry-Creditors-Balances-Non-Filing-of-Evidence-Taxscan.jpg "Non-Filing of Evidence: ITAT upholds Addition of Sundry Creditors Balances [Read Order]")
![Insufficiency of Verification efforts by AO, CIT(A): ITAT deletes Addition w.r.t. Sundry Creditors [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Delhi-Income-Tax-Section-68-of-Income-Tax-Act-taxscan-3.jpg "Insufficiency of Verification efforts by AO, CIT(A): ITAT deletes Addition w.r.t. Sundry Creditors [Read Order]")
![Non-Appearance before CIT(A) Due to Hearing Notices Sent to Non-Communication Email Address: ITAT directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-ITAT-Income-Tax-Appellate-Tribunal-Email-address-issues-under-ITAT-Hearing-Notices-TAXSCAN.jpg "Non-Appearance before CIT(A) Due to Hearing Notices Sent to Non-Communication Email Address: ITAT directs Fresh Adjudication [Read Order]")
25-Day Appeal Delay Due to Election Code of Conduct and Staff Ill Health: ITAT Restores Matter to CIT (A) [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) has restored the matter to the Commissioner of Income Tax (Appeals) following a 25-day delay in the appeal, which was attributed to...
![25-Day Appeal Delay Due to Election Code of Conduct and Staff Ill Health: ITAT Restores Matter to CIT (A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Bangalore-Appeal-Delay-Election-Code-of-Conduct-Staff-Ill-Health-Commissioner-of-Income-Tax-taxscan.jpg "25-Day Appeal Delay Due to Election Code of Conduct and Staff Ill Health: ITAT Restores Matter to CIT (A) [Read Order]")
364 Days Delay in Filing Appeal Due to Pursuit of Alternative Remedy u/s 119 of Income Tax Act: ITAT Condones Delay [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) of Banglore in a recent case condoned a 364-day delay in filing appeal, noting that the delay was caused as a result of the assessee pursuing an alternative...
![364 Days Delay in Filing Appeal Due to Pursuit of Alternative Remedy u/s 119 of Income Tax Act: ITAT Condones Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Bangalore-Delay-in-Filing-Appeal-Pursuit-of-Alternative-Remedy-Section-119-Income-Tax-Act-taxscan.jpg "364 Days Delay in Filing Appeal Due to Pursuit of Alternative Remedy u/s 119 of Income Tax Act: ITAT Condones Delay [Read Order]")
CIT(A) cannot dismiss Income Tax Appeal on Limitation Grounds after Condoning Delay: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal( ITAT ) ruled that the CIT(A) cannot dismiss an income tax appeal on limitation grounds after condoning the delay. Kyalasanahalli Narayanappa...
![CIT(A) cannot dismiss Income Tax Appeal on Limitation Grounds after Condoning Delay: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-ITAT-Income-Tax-Act-Condone-delay-TAXSCAN.jpg "CIT(A) cannot dismiss Income Tax Appeal on Limitation Grounds after Condoning Delay: ITAT [Read Order]")
140-Day Delay in Filing Appeal before CIT(A) due to wrong Tax Consultant Advice: ITAT condones Delay [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) condoned a 140-day delay in filing an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] due to the appellant's...
![140-Day Delay in Filing Appeal before CIT(A) due to wrong Tax Consultant Advice: ITAT condones Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-bangalore-Delay-in-Filing-Appeal-Income-Tax-Appellate-Tribunal-Wrong-Tax-Consultant-Advice-taxscan.jpg "140-Day Delay in Filing Appeal before CIT(A) due to wrong Tax Consultant Advice: ITAT condones Delay [Read Order]")
S.69A Addition cannot be made solely on Claim that Assessee not a Specified Person to Accept Demonetized Currency: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that the addition under section 69A of Income Tax Act,1961 cannot be made solely on the claim that the assessee was not a specified...
![S.69A Addition cannot be made solely on Claim that Assessee not a Specified Person to Accept Demonetized Currency: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Bangalore-Section-69A-Income-Tax-Act-Demonetized-Currency-Income-Tax-Appellate-Tribunal-taxscan.jpg "S.69A Addition cannot be made solely on Claim that Assessee not a Specified Person to Accept Demonetized Currency: ITAT [Read Order]")
ITAT Remits Matter to AO for Reassessment as CIT(A) Sent Notices to Incorrect Email ID [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) remitted the matter to the Assessing Officer ( AO ) for reassessment after finding that the Commissioner of Income Tax(Appeals) [CIT(A)]...
![ITAT Remits Matter to AO for Reassessment as CIT(A) Sent Notices to Incorrect Email ID [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-Remits-Matter-AO-Reassessment-CITA-Sent-Notices-Incorrect-Email-ID-taxscan.jpg "ITAT Remits Matter to AO for Reassessment as CIT(A) Sent Notices to Incorrect Email ID [Read Order]")
Hearing Notices Sent by CIT(A) via Email against Assessee's Request in Form 35: ITAT remits Matter to CIT(A) [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) has remitted the matter to the Commissioner of Income Tax (Appeals)[CIT(A)] after finding that hearing notices were sent via email,...
![Hearing Notices Sent by CIT(A) via Email against Assessees Request in Form 35: ITAT remits Matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-ITAT-Income-Tax-Appellate-Tribunal-ITAT-News-TAXSCAN.jpeg "Hearing Notices Sent by CIT(A) via Email against Assessees Request in Form 35: ITAT remits Matter to CIT(A) [Read Order]")