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
![Inquiries made by AO can’t be held Erroneous on Mere Opinion of CIT(A) asking for further Inquiry: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Inquiries-AO-CITA-ITAT-Taxscan.jpg "Inquiries made by AO can’t be held Erroneous on Mere Opinion of CIT(A) asking for further Inquiry: ITAT [Read Order]")
Inquiries made by AO can’t be held Erroneous on Mere Opinion of CIT(A) asking for further Inquiry: ITAT [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) held that inquiries made by AO cannot be held erroneous on mere opinion of CIT(A) asking...
![PCIT can’t assume Jurisdiction u/s 263 when various Benches of Tribunal have already decided in favor of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/PCIT-Benches-of-Tribunal-Assessee-ITAT-Taxscan.jpg "PCIT can’t assume Jurisdiction u/s 263 when various Benches of Tribunal have already decided in favor of Assessee: ITAT [Read Order]")
![Bar Associations working for Public Good can’t be denied Registration under u/s 12A(a): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Bar-Associations-working-for-public-good-registration-ITAT-Taxscan.jpeg "Bar Associations working for Public Good can’t be denied Registration under u/s 12A(a): ITAT [Read Order]")
![Tax Authorities can’t evade responsibility to ensure only correct and due Taxes are collected, No Taxpayer to be burdened with unfair additions: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/ITAT-due-taxes-taxpayer-tax-authorities-taxscan.jpg "Tax Authorities can’t evade responsibility to ensure only correct and due Taxes are collected, No Taxpayer to be burdened with unfair additions: ITAT [Read Order]")
![PCIT cant assume Jurisdiction u/s 263 when AO has made Sufficient Enquiry: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Assessment.jpg "PCIT cant assume Jurisdiction u/s 263 when AO has made Sufficient Enquiry: ITAT [Read Order]")
Income Tax Search and Seizure: Seizure of undisclosed jewellery and its assessment thereupon- Legal Treatise
Introduction: The Central Board of Direct Taxes vide Instruction no. 1916 dated 11-05-1994, clarified that no seizure should be made by the Search Party of the Jewellery and Ornaments found during...
Deduction u/s 80IA subjected to other conditions relating to time period and percentage of the deduction: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh held that the deduction under Section 80IA is subjected to other conditions relating to time period and percentage of the deduction. The...
![Deduction u/s 80IA subjected to other conditions relating to time period and percentage of the deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/ITAT-Deduction-Taxscan.jpg "Deduction u/s 80IA subjected to other conditions relating to time period and percentage of the deduction: ITAT [Read Order]")
Cancellation of S. 12AA Registration to Society can’t be a Ground for Imposing Penalty: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh bench has held that penalty under section 271(1)(a) cannot be levied on a charitable society on cancellation of its registration under Section 12AA...
![Cancellation of S. 12AA Registration to Society can’t be a Ground for Imposing Penalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Invoice-Penalty-CESTAT-Taxscan.jpg "Cancellation of S. 12AA Registration to Society can’t be a Ground for Imposing Penalty: ITAT [Read Order]")
![Punjab Cricket Association is engaged in a Commercial Activity: ITAT Chandigarh [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/10/Punjab-Cricket-Association-Taxscan.jpg "Punjab Cricket Association is engaged in a Commercial Activity: ITAT Chandigarh [Read Order]")
![ITAT upholds Penalty leviable on Surrender made on Account of Discrepancy in Stock [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/10/Penalty-TaxScan.jpg "ITAT upholds Penalty leviable on Surrender made on Account of Discrepancy in Stock [Read Order]")
![ITAT asks Vodafone Idea Ltd to pay Rs. 60 Lakhs to Income Tax Dept for Stay on IT Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/05/Vodafone-Idea-Taxscan.jpg "ITAT asks Vodafone Idea Ltd to pay Rs. 60 Lakhs to Income Tax Dept for Stay on IT Order [Read Order]")