ITAT Chandigarh
Explore the latest ITAT Chandigarh judgments, orders, and appellate decisions on direct tax matters from the Chandigarh bench of the Income Tax Appellate Tribunal
![Filing of Wrong TDS Statement is a Mere Technical Inadvertent Error, Late Fee u/s 234E Not Applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/TDS-Statement-Technical-Inadvertent-Error-Late-Fee-ITAT-taxscan.jpg "Filing of Wrong TDS Statement is a Mere Technical Inadvertent Error, Late Fee u/s 234E Not Applicable: ITAT [Read Order]")
Filing of Wrong TDS Statement is a Mere Technical Inadvertent Error, Late Fee u/s 234E Not Applicable: ITAT [Read Order]
The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT), has held that the filing of TDS Statement in form would constitute a mere...
![ITAT considers Revised Tax Audit Report as Additional Evidence as it is vital piece of evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-Revised-Tax-Audit-Report-evidence-taxscan.jpg "ITAT considers Revised Tax Audit Report as Additional Evidence as it is vital piece of evidence [Read Order]")
![Capital Gain Exemption u/s 54 B is not permissible on Investment made in Name of Grandson: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Capital-Gian-Exemption-Investment-Grandson-ITAT-taxscan.jpeg "Capital Gain Exemption u/s 54 B is not permissible on Investment made in Name of Grandson: ITAT [Read Order]")
![Business Income not to be confirmed merely on the basis Closing Bank Balance: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Business-income-closing-bank-balance-ITAT-taxscan.jpg "Business Income not to be confirmed merely on the basis Closing Bank Balance: ITAT [Read Order]")
![Illiterate person not aware that certain amount received under VRS was exempt: ITAT condones delay of 887 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Illiterate-person-VRS-ITAT-taxscan.jpg "Illiterate person not aware that certain amount received under VRS was exempt: ITAT condones delay of 887 days [Read Order]")
Primary object is Advancement of General Public Utility: ITAT grants Registration to District Bar Association u/s 12AA [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh grants registration to society under Section 12AA of the Income Tax Act, 1961 as Primary object is advancement of general public utility. The...
![Primary object is Advancement of General Public Utility: ITAT grants Registration to District Bar Association u/s 12AA [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/General-Public-Utility-ITAT-Registration-District-Bar-Association-taxscan.jpg "Primary object is Advancement of General Public Utility: ITAT grants Registration to District Bar Association u/s 12AA [Read Order]")
Deposits were made from Past Savings and Earnings of entire family for Study Visa requirement of son: ITAT deletes Income Tax Addition [Read Order]
In an assessee friendly ruling, the Income Tax Appellate Tribunal (ITAT), Chandigarh deleted addition of Rupees Three Lakhs as Deposits were made from past savings and earnings of entire family for...
![Deposits were made from Past Savings and Earnings of entire family for Study Visa requirement of son: ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Deposits-Savings-and-Earnings-Study-Visa-requirement-ITAT-Income-Tax-Addition-taxscan.jpeg "Deposits were made from Past Savings and Earnings of entire family for Study Visa requirement of son: ITAT deletes Income Tax Addition [Read Order]")
TDS Default cannot be alleged on Employee for Non-Remittance by Employer, Interest u/s 234 cannot be Levied: ITAT [Read Order]
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Chandigarh bench has held that the employee cannot be treated as “TDS defaulter” for the fault on the part of the employer who does...
![TDS Default cannot be alleged on Employee for Non-Remittance by Employer, Interest u/s 234 cannot be Levied: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/TDS-Employee-Non-Remittance-Employer-ITAT-TAXSCAN.jpeg "TDS Default cannot be alleged on Employee for Non-Remittance by Employer, Interest u/s 234 cannot be Levied: ITAT [Read Order]")
Ignoring Assessee’s Submissions and Additional Evidence is 'Patently and Legally Wrong': ITAT condemns NFAC’s Approach [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh bench has slammed the National Faceless Appeal Centre (NFAC) for not acknowledging the submissions and additional evidence produced by the...
![Ignoring Assessee’s Submissions and Additional Evidence is Patently and Legally Wrong: ITAT condemns NFAC’s Approach [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Additional-Evidence-ITAT-NFAC-taxscan.jpeg "Ignoring Assessee’s Submissions and Additional Evidence is Patently and Legally Wrong: ITAT condemns NFAC’s Approach [Read Order]")
![Ola not liable to deduct TDS on payment to driver: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/OLA-ITAT-Case-Ola-TDS-on-payment-ITAT-taxscan.jpeg "Ola not liable to deduct TDS on payment to driver: ITAT [Read Order]")
Cash Deposits during Demonetization Period: No Addition if AO Accepted Documents and BoA containing Cash Credits, rules ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh bench held that addition in respect of unexplained cash credit under sections 68 and 69A of the Income Tax Act, 1961 cannot be made when documents...
![Cash Deposits during Demonetization Period: No Addition if AO Accepted Documents and BoA containing Cash Credits, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/documents-books-of-account-AO-ITAT-taxscan.jpeg "Cash Deposits during Demonetization Period: No Addition if AO Accepted Documents and BoA containing Cash Credits, rules ITAT [Read Order]")
![Revisionary Powers cannot be exercised Arbitrarily: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Revisionary-Powers-ITAT-taxscan.jpeg "Revisionary Powers cannot be exercised Arbitrarily: ITAT [Read Order]")