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
![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]")
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...
![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]](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]](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]")
No Deeming Provision stands when Source of Income explained with Corroborative Evidence: ITAT sets aside Revisional Order [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh bench has held that no deeming provision can be invoked when the source of the income was explained with the corroborative evidence and set aside...
![No Deeming Provision stands when Source of Income explained with Corroborative Evidence: ITAT sets aside Revisional Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/No-deeming-provision-source-of-income-corroborative-evidence-ITAT-revisional-order-taxscan.jpg "No Deeming Provision stands when Source of Income explained with Corroborative Evidence: ITAT sets aside Revisional Order [Read Order]")
Repayment of Loan taken for Construction of Building by Assessee Society considered as Income If for Charitable Purposes: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh bench consisting of N.K. Saini, Vice President, and Sudhanshu Srivastava, Judicial Member held that repayment of loan taken for construction of...
![Repayment of Loan taken for Construction of Building by Assessee Society considered as Income If for Charitable Purposes: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Repayment-construction-of-building-assessee-income-charitable-purposes-ITAT-Taxscan.jpg "Repayment of Loan taken for Construction of Building by Assessee Society considered as Income If for Charitable Purposes: ITAT [Read Order]")
Participation in proceedings before Tax Authorities should be given High Priority: ITAT says Govt Corporation is like any Other Assessee cannot be given Preferential Treatment [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh bench consisting of Diva Singh, Judicial Member and Vikram Singh Yadav, Accountant Member held that participation in proceedings before Tax...
![Participation in proceedings before Tax Authorities should be given High Priority: ITAT says Govt Corporation is like any Other Assessee cannot be given Preferential Treatment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Participation-Tax-Authorities-high-priority-ITAT-Government-Corporation-assessee-preferential-treatment-Taxscan.jpeg "Participation in proceedings before Tax Authorities should be given High Priority: ITAT says Govt Corporation is like any Other Assessee cannot be given Preferential Treatment [Read Order]")
Gross Receipts of Freight Services against Disbursements to Ex-Servicemen Truck Owners necessary to claim TDS: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh bench consisting of Diva Singh, Judicial Member, and Vikram Singh Yadav, Accountant Member held that gross receipts of Freight services against...
![Gross Receipts of Freight Services against Disbursements to Ex-Servicemen Truck Owners necessary to claim TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Gross-receipts-Freight-services-disbursements-Ex-servicemen-truck-owners-TDS-ITAT-Taxscan-.jpeg "Gross Receipts of Freight Services against Disbursements to Ex-Servicemen Truck Owners necessary to claim TDS: ITAT [Read Order]")
Appeal dismissed on ground of Delay of 252 Days without asking Reasons: ITAT directs NFAC to Re-consider [Read Order]
In an assessee-favoring ruling, the Income Tax Appellate Tribunal (ITAT) Chandigarh bench has directed the National Faceless Appeal Centre, (NFAC) to re-adjudicate the appeal on merits since the...
![Appeal dismissed on ground of Delay of 252 Days without asking Reasons: ITAT directs NFAC to Re-consider [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Appeal-Delay-ITAT-NFAC-Re-consider-Taxscan.jpg "Appeal dismissed on ground of Delay of 252 Days without asking Reasons: ITAT directs NFAC to Re-consider [Read Order]")