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
![School Fees Deposited in Bank Account Treated as Unexplained Income: ITAT Remits Matter to AO to Examine Exemption u/s 10(23C)(iiiad) [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/500x300_2094867-school-fees-deposited-bank-account-unexplained-income-itat-taxscan.webp "School Fees Deposited in Bank Account Treated as Unexplained Income: ITAT Remits Matter to AO to Examine Exemption u/s 10(23C)(iiiad) [Read Order]")
School Fees Deposited in Bank Account Treated as Unexplained Income: ITAT Remits Matter to AO to Examine Exemption u/s 10(23C)(iiiad) [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal ( ITAT ) remitted the matter to the Assessing Officer (AO) to examine the exemption under...
![Interest on Statutory Deposits Integral to Lending Business, qualifies for Deduction u/s 80P(2)(a)(i): ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/250x150_2094777-itat-banglore-section-80p-deduction-taxscan-1.webp "Interest on Statutory Deposits Integral to Lending Business, qualifies for Deduction u/s 80P(2)(a)(i): ITAT [Read Order]")
![Income from House Property: ITAT Admits Additional Evidence, Remits Interest Deduction Claim to AO [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/250x150_2094426-house-property-itat-taxscan.webp "Income from House Property: ITAT Admits Additional Evidence, Remits Interest Deduction Claim to AO [Read Order]")
![ITAT rejects Assessee’s Claim of Lawyer’s Negligence, refuses to Condone 3-Year Delay in filing Income Tax Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/250x150_2093414-2090470-itat-chandigarh-income-tax-filing-income-tax-appeal-taxscan.webp "ITAT rejects Assessee’s Claim of Lawyer’s Negligence, refuses to Condone 3-Year Delay in filing Income Tax Appeal [Read Order]")
Advance Income from AMC Contracts not Taxable Entirely on Invoicing: ITAT grants Relief to HP India Confirming Consistent Accounting Method, allows Proportionate TDS Credit [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench, ruled that income received in advance from annual maintenance contracts (AMC) should be recognized over the contract period in accordance...
![Advance Income from AMC Contracts not Taxable Entirely on Invoicing: ITAT grants Relief to HP India Confirming Consistent Accounting Method, allows Proportionate TDS Credit [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/500x300_2091523-2090381-allegation-turnover-itat-hp-india-taxscan-1.webp "Advance Income from AMC Contracts not Taxable Entirely on Invoicing: ITAT grants Relief to HP India Confirming Consistent Accounting Method, allows Proportionate TDS Credit [Read Order]")
Allegation of Suppressed Turnover and Bogus Discounts: ITAT accepts HP India Sales’ Evidence as Genuine Business Practice [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore, overturned the Assessing Officer’s allegation of suppressed turnover and bogus discounts, accepting the company’s evidence, including...
![Allegation of Suppressed Turnover and Bogus Discounts: ITAT accepts HP India Sales’ Evidence as Genuine Business Practice [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090381-allegation-turnover-itat-hp-india-taxscan.webp "Allegation of Suppressed Turnover and Bogus Discounts: ITAT accepts HP India Sales’ Evidence as Genuine Business Practice [Read Order]")
Improper Email Service and CA’s Demise is Valid Cause for Non-Compliance: ITAT restores Income Tax Appeal for Fresh Hearing [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore, has restored an appeal for fresh adjudication after finding that appellate notices were largely issued to incorrect email addresses and that the...
![Improper Email Service and CA’s Demise is Valid Cause for Non-Compliance: ITAT restores Income Tax Appeal for Fresh Hearing [Read Order]](https://images.taxscan.in/h-upload/2025/09/23/500x300_2090142-email-service-ca-valid-cause-for-non-compliance-taxscan.webp "Improper Email Service and CA’s Demise is Valid Cause for Non-Compliance: ITAT restores Income Tax Appeal for Fresh Hearing [Read Order]")
Late Filing causes Disallowance of Section 80P Deduction: ITAT directs Taxation on Net Profit After Verification [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) directs taxation on the net profit after verification, while noting that late filing disallowed the deduction under section 80P of...
![Late Filing causes Disallowance of Section 80P Deduction: ITAT directs Taxation on Net Profit After Verification [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/500x300_2088270-itat-directs-taxation-net-profit-taxscan.webp "Late Filing causes Disallowance of Section 80P Deduction: ITAT directs Taxation on Net Profit After Verification [Read Order]")
Eligibility for S. 80P Deduction Depends on Primary Business of Cooperative Society, Not Incidental Dealings with Non-Members: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) held that the eligibility for deduction under Section 80P must be determined with reference to the primary business activity of the...
![Eligibility for S. 80P Deduction Depends on Primary Business of Cooperative Society, Not Incidental Dealings with Non-Members: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/13/500x300_2086030-2051537-itat-itat-rajkot-section-80p-deduction-taxscan.webp "Eligibility for S. 80P Deduction Depends on Primary Business of Cooperative Society, Not Incidental Dealings with Non-Members: ITAT [Read Order]")
CIT(A) Holds Property Sale to Partner’s Son Genuine but Disallowed Indexed Interest Claim: ITAT sets aside Order for Verification [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Bangalore Bench, sets aside an order to the income tax department’s Assessing officer for verification of the issue of disallowance of indexed interest ...
![CIT(A) Holds Property Sale to Partner’s Son Genuine but Disallowed Indexed Interest Claim: ITAT sets aside Order for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/09/13/500x300_2086026-property-sale-taxscan.webp "CIT(A) Holds Property Sale to Partner’s Son Genuine but Disallowed Indexed Interest Claim: ITAT sets aside Order for Verification [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 had classified Charitable Trust as a religious...
![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]")