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
![Penalty for Late Filing of Tax Return: ITAT quashes Order as Time-Barred [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Penalty-Late-Filing-Tax-Return-ITAT-Order-Time-Barred-taxscan.jpg "Penalty for Late Filing of Tax Return: ITAT quashes Order as Time-Barred [Read Order]")
Penalty for Late Filing of Tax Return: ITAT quashes Order as Time-Barred [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal quashed a ₹54,700 penalty imposed under Section 272A(2)(e) of Income Tax Act,1961 for the late...
![ITAT deletes Penalty u/s 271D for Cash Receipt from Ancestral Land Sale, Citing Bona Fide Belief [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-Penalty-Cash-Receipt-Ancestral-Land-Sale-Citing-Bona-Fide-Belief-taxscan.webp "ITAT deletes Penalty u/s 271D for Cash Receipt from Ancestral Land Sale, Citing Bona Fide Belief [Read Order]")
![Barcode-Backed Tax Invoice Wrongly Treated as Bogus: ITAT upholds Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Barcode-Backed-Tax-Invoice-Treated-as-Bogus-ITAT-upholds-Order-CITA-TAXSCAN.jpg "Barcode-Backed Tax Invoice Wrongly Treated as Bogus: ITAT upholds Order of CIT(A) [Read Order]")
![Quantity of Jewellery under Limit prescribed by Circular: ITAT directs Deletion of S.69B Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Bangalore-Section-69B-of-the-Income-Tax-Act-Income-Tax-Addition-taxscan.jpg "Quantity of Jewellery under Limit prescribed by Circular: ITAT directs Deletion of S.69B Income Tax Addition [Read Order]")
![Setback to Sony India as ITAT dismisses Low Tax Effect Plea in non-TDS/TCS Deduction in Double Taxation Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Bangalore-Sony-India-tax-case-TDS-TCS-TDS-Deduction-TAXSCAN.jpg "Setback to Sony India as ITAT dismisses Low Tax Effect Plea in non-TDS/TCS Deduction in Double Taxation Matter [Read Order]")
![ITAT Rejects DVO Valuations, Ensures Equal Treatment Among Co-owners [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Equal-Treatment.jpg "ITAT Rejects DVO Valuations, Ensures Equal Treatment Among Co-owners [Read Order]")
ITAT Bangalore Rules in Favor of Assessee, allows Deductions under Section 80JJAA and Additional Depreciation [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Bangalore Bench ruled in favor of the assessee, allowing deductions under Section 80JJAA of the Income Tax Act, 1961, and additional depreciation under...
![ITAT Bangalore Rules in Favor of Assessee, allows Deductions under Section 80JJAA and Additional Depreciation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Bangalore-Favor-of-Assessee-Deductions-Section-80JJAA-Additional-Depreciation-taxscan.jpg "ITAT Bangalore Rules in Favor of Assessee, allows Deductions under Section 80JJAA and Additional Depreciation [Read Order]")
![ITAT Bangalore Upholds Penalty for Misreporting of Income Due to Double Deduction Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Penalty-Deduction-Claim-taxscan.jpg "ITAT Bangalore Upholds Penalty for Misreporting of Income Due to Double Deduction Claim [Read Order]")
ITAT Deletes ₹12 Lakh Addition on SBN Deposits Post-Demonetization, Accepts Sales as Source [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) deleted the ₹12 lakh addition made on cash deposits of Specified Bank Notes (SBNs) post-demonetization, accepting recorded sales as the...
![ITAT Deletes ₹12 Lakh Addition on SBN Deposits Post-Demonetization, Accepts Sales as Source [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Bangalore-SBN-Demonetization-Deposits-taxscan.jpg "ITAT Deletes ₹12 Lakh Addition on SBN Deposits Post-Demonetization, Accepts Sales as Source [Read Order]")
Indian Subsidiary’s Classification as Dependent Agent PE in Software Sales: ITAT Sets Aside AO’s Decision [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) set aside the Assessing Officer’s ( AO ) decision classifying the Indian subsidiary as a Dependent Agent Permanent Establishment ( PE )...
![Indian Subsidiary’s Classification as Dependent Agent PE in Software Sales: ITAT Sets Aside AO’s Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Indian-Subsidiary-Software-Sales-Agent-PE-taxscan.jpg "Indian Subsidiary’s Classification as Dependent Agent PE in Software Sales: ITAT Sets Aside AO’s Decision [Read Order]")
ITAT Sets Aside CIT(A) Order, Grants Assessee Fresh Opportunity to Present Case due to Non-Receipt of Notices [Read Order]
In a recent ruling, the Income Tax Appellate Tribunal (ITAT), Bangalore Bench set aside the order passed by the Commissioner of Income Tax (Appeals), CIT(A) and granted the assessee, a fresh...
![ITAT Sets Aside CIT(A) Order, Grants Assessee Fresh Opportunity to Present Case due to Non-Receipt of Notices [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Bangalore-CITA-ITAT-case-on-non-receipt-of-tax-notices-TAXSCAN.jpg "ITAT Sets Aside CIT(A) Order, Grants Assessee Fresh Opportunity to Present Case due to Non-Receipt of Notices [Read Order]")
ITAT Allows Assessee to Withdraw Appeal, with Option to Revoke if Vivad Se Vishwas Scheme is Unsuccessful [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bangalore SMC-‘C’ Bench has allowed the withdrawal of an appeal filed by appellant for the Assessment Year 2008-09. The tribunal permitted the withdrawal...
![ITAT Allows Assessee to Withdraw Appeal, with Option to Revoke if Vivad Se Vishwas Scheme is Unsuccessful [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Bangalore-Vivad-Se-Vishwas-Scheme-TAXSCAN.jpg "ITAT Allows Assessee to Withdraw Appeal, with Option to Revoke if Vivad Se Vishwas Scheme is Unsuccessful [Read Order]")