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
![Misleading Advice by Auditor Led to Excess Income Tax Payment: ITAT Orders Rectification [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Bangalore-ITAT-Orders-Excess-Income-Tax-Excess-Income-Tax-Payment-Auditor-Taxscan-.jpg "Misleading Advice by Auditor Led to Excess Income Tax Payment: ITAT Orders Rectification [Read Order]")
Misleading Advice by Auditor Led to Excess Income Tax Payment: ITAT Orders Rectification [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) of Bangalore in a recent case ordered rectification of the revised return filed by the assessee, observing...
![CIT (A) and AO Fails to consider CBDT Guidelines on Cash Deposits during Demonetization Period: ITAT remands Case to AO for Fresh Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CIT-A-AO-ITAT-Bangalore-ITAT-CBDT-Income-Tax-Appellate-Tribunal-Assessing-Officer-Central-Board-of-Direct-Taxes-Demonetization-Period-taxscan.jpg "CIT (A) and AO Fails to consider CBDT Guidelines on Cash Deposits during Demonetization Period: ITAT remands Case to AO for Fresh Consideration [Read Order]")
![Extended Gap due to Covid 19 Pandemic led to Inability to Track Hearing Notice: ITAT remands case to CIT (A) for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-Income-Tax-Appellate-Tribunal-CIT-A-Covid-19-Covid-19-Pandemic-Extended-Gap-Extended-Gap-Due-to-Covid-19-TAXSCAN.jpg "Extended Gap due to Covid 19 Pandemic led to Inability to Track Hearing Notice: ITAT remands case to CIT (A) for Fresh Adjudication [Read Order]")
![Co-operative Society registered under Karnataka Souharda Sahakari Act eligible for S. 80P Deduction under Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Co-operative-Society-Karnataka-Souharda-Sahakari-Act-section-80p-Deduction-ITAT-Souharda-Sahakari-Act-itat-on-Karnataka-Souharda-Sahakari-Act-tax-news-Karnataka-Souharda-Sahakari-Act-news-taxscan.jpg "Co-operative Society registered under Karnataka Souharda Sahakari Act eligible for S. 80P Deduction under Income Tax Act: ITAT [Read Order]")
![No Malafide Intention in not Filing Appeals before CIT(A) within Limitation: ITAT condones 112- Day Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Bangalore-CIT-CITA-within-Limitation-Income-Tax-Appellate-Tribunal-Taxscan.jpg "No Malafide Intention in not Filing Appeals before CIT(A) within Limitation: ITAT condones 112- Day Delay [Read Order]")
ITAT confirms 50% Disallowance of Motor Car and Bike Expenses due to Failure to Provide Details [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) upheld the First Appellate Authority's decision by confirming a 50% disallowance of motor car and bike expenses due to the assessee's...
![ITAT confirms 50% Disallowance of Motor Car and Bike Expenses due to Failure to Provide Details [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-Disallowance-Motor-Car-expenses-Motor-Car-and-Bike-Expenses-Bike-Expenses-Disallowance-of-Motor-Car-and-Bike-Expenses-itat-news-on-Disallowance-of-Motor-Car-and-Bike-Expenses-tax-news-taxscan.jpg "ITAT confirms 50% Disallowance of Motor Car and Bike Expenses due to Failure to Provide Details [Read Order]")
ITAT Imposes ₹1000 Fine for Non-Appearance during Assessment Proceedings, Payable to PM Relief Fund [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has imposed a ₹1000 fine for non-appearance during assessment proceedings before both the Assessing Officer and the Commissioner of...
![ITAT Imposes ₹1000 Fine for Non-Appearance during Assessment Proceedings, Payable to PM Relief Fund [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-Bangalore-ITAT-Income-Tax-Appellate-Tribunal-CITA-Assessing-Officer-PM-Relief-Fund-Fine-for-Non-Appearance-Prime-Ministers-Relief-Fund-taxscan.jpg "ITAT Imposes ₹1000 Fine for Non-Appearance during Assessment Proceedings, Payable to PM Relief Fund [Read Order]")
Lower Authorities passed Orders Overlooking SC Precedents: ITAT directs AO to Reconsider 80P deduction under Income Tax [Read Order]
In a recent ruling, the Banglore bench of the Income Tax Appellate Tribunal ( ITAT ) set aside orders passed by lower authorities noting that while passing the said orders, the lower authorities...
![Lower Authorities passed Orders Overlooking SC Precedents: ITAT directs AO to Reconsider 80P deduction under Income Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Appellate-Tribunal-ITAT-Banglore-Lower-Authorities-ITAT-Directs-AO-Reconsider-80P-deduction-under-Income-Tax-Income-Tax-TAXSCAN.jpg "Lower Authorities passed Orders Overlooking SC Precedents: ITAT directs AO to Reconsider 80P deduction under Income Tax [Read Order]")
Appeal Before CIT(A) cannot be dismissed on Technical Grounds without Sufficient Reason for Non-Payment of Advance Tax: ITAT [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal ( ITAT ) ruled that an appeal before the Commissioner of Income Tax(Appeals)[CIT(A)] cannot be dismissed solely on technical grounds for...
![Appeal Before CIT(A) cannot be dismissed on Technical Grounds without Sufficient Reason for Non-Payment of Advance Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/SITE-IMG-22-1.jpg "Appeal Before CIT(A) cannot be dismissed on Technical Grounds without Sufficient Reason for Non-Payment of Advance Tax: ITAT [Read Order]")
ITAT Condones 288-Day delay due to Notices sent to Wrong Email ID, Remands Stock undervaluation matter to CIT(A) [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) condoned a 288-day delay due to the notices being sent to the wrong email ID. The Tribunal remanded the Stock undervaluation matter back...
![ITAT Condones 288-Day delay due to Notices sent to Wrong Email ID, Remands Stock undervaluation matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Bangalore-Income-Tax-ITAT-condonation-of-delay-Wrong-email-ID-tax-notices-case-taxscan.jpg "ITAT Condones 288-Day delay due to Notices sent to Wrong Email ID, Remands Stock undervaluation matter to CIT(A) [Read Order]")
Agriculturists not required to Maintain Books of Accounts u/s 44AA: ITAT deletes S. 69 Addition [Read Order]Â
The Bangalore Bench of Income Tax Appellate Tribunal deletes the addition made under Section 69 of the Income Tax Act, 1961 citing Section 44AA, which fortifies agriculturists is not required to...
![Agriculturists not required to Maintain Books of Accounts u/s 44AA: ITAT deletes S. 69 Addition [Read Order]Â](https://www.taxscan.in/wp-content/uploads/2024/08/Agriculturists-Maintain-Books-of-Accounts-us-44AA-ITAT-S.-69-TAXSCAN.jpg "Agriculturists not required to Maintain Books of Accounts u/s 44AA: ITAT deletes S. 69 Addition [Read Order]Â")
ITAT Allows TCS Credit to Taxpayer Despite License Held by Third Party Due to Absence of Contradictory Evidence [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) allowed Tax collected at source ( TCS ) credits to the assessee despite the license was not in his name but the third party, there was no...
![ITAT Allows TCS Credit to Taxpayer Despite License Held by Third Party Due to Absence of Contradictory Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-TCS-Credit-Taxpayer-Despite-License-Contradictory-Evidence-TAXSCAN.jpg "ITAT Allows TCS Credit to Taxpayer Despite License Held by Third Party Due to Absence of Contradictory Evidence [Read Order]")