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
![AO Relies on Erroneous Software Data for Addition, Ignored Submissions on OPD/IPD Classification: ITAT directs Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/08/27/500x300_2080962-ao-relies-erroneous-software-itat-adjudication-taxscan.webp "AO Relies on Erroneous Software Data for Addition, Ignored Submissions on OPD/IPD Classification: ITAT directs Fresh Adjudication [Read Order]")
AO Relies on Erroneous Software Data for Addition, Ignored Submissions on OPD/IPD Classification: ITAT directs Fresh Adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh bench has remanded a case involving additions made on account of alleged undisclosed...
![Addition of Rs. 6.75 Lakh Gifts from Sister and Father-in-Law by AO: ITAT Deletes Addition, Accepts Proof of Receipt [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/250x150_2080811-gifts-father-in-law-itat-proof-of-receipt-gifts-from-sister-and-father-in-law-taxscan.webp "Addition of Rs. 6.75 Lakh Gifts from Sister and Father-in-Law by AO: ITAT Deletes Addition, Accepts Proof of Receipt [Read Order]")
![Pamphlets and Photos of Charity Camps Insufficient to Establish Charity: ITAT Denies S.80G Approval, Holds Trust’s Hospital Runs Commercially [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/250x150_2080623-charity-camps-establish-charity-itat-taxscan.webp "Pamphlets and Photos of Charity Camps Insufficient to Establish Charity: ITAT Denies S.80G Approval, Holds Trust’s Hospital Runs Commercially [Read Order]")
![Wrong Reporting of PF/ESI Deposit Dates by Tax Auditor Causes Excess Disallowance: ITAT Directs AO to Verify and Restrict Only to Late Payments [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/250x150_2080612-pf-esi-deposit-disallowance-taxscan.webp "Wrong Reporting of PF/ESI Deposit Dates by Tax Auditor Causes Excess Disallowance: ITAT Directs AO to Verify and Restrict Only to Late Payments [Read Order]")
![Public Listed Companies need not to Prove Source of Source of Share Capital u/s 68: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/25/250x150_2080309-public-listed-companies-source-share-capital-itat-taxscan.webp "Public Listed Companies need not to Prove Source of Source of Share Capital u/s 68: ITAT [Read Order]")
Advance Receivables Qualify as Application of Income u/s 11(2): ITAT directs AO to accept Claim [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT )directed the Assessing Officer (AO) to accept the claim that advance receivables qualify as an application of income under Section...
![Advance Receivables Qualify as Application of Income u/s 11(2): ITAT directs AO to accept Claim [Read Order]](https://images.taxscan.in/h-upload/2025/08/25/500x300_2080285-income-itat-directs-claim-taxscan.webp "Advance Receivables Qualify as Application of Income u/s 11(2): ITAT directs AO to accept Claim [Read Order]")
Senior Citizen’s Demonetization ₹10.46L Deposits Explained as Prior Withdrawals: ITAT Sets Aside Cash Deposit Addition u/s 69A [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has held that cash deposits made by the assessee during the demonetization period were explained as being sourced from earlier...
![Senior Citizen’s Demonetization ₹10.46L Deposits Explained as Prior Withdrawals: ITAT Sets Aside Cash Deposit Addition u/s 69A [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/500x300_2079277-itat-demonetization-cash-deposits-taxscan.webp "Senior Citizen’s Demonetization ₹10.46L Deposits Explained as Prior Withdrawals: ITAT Sets Aside Cash Deposit Addition u/s 69A [Read Order]")
Indusind Bank Share Transactions Explained, No Unexplained Cash Deposits: ITAT Quashes PCIT’s Revision u/s 263 [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has held that the share transactions of the assessee were genuine and not bogus long term capital gains (LTCG), and deleted the...
![Indusind Bank Share Transactions Explained, No Unexplained Cash Deposits: ITAT Quashes PCIT’s Revision u/s 263 [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/500x300_2079278-indusind-bank-taxscan.webp "Indusind Bank Share Transactions Explained, No Unexplained Cash Deposits: ITAT Quashes PCIT’s Revision u/s 263 [Read Order]")
Relief for PNB: ITAT Deletes TDS Demand for AY 2016-17 After Accepting Complete Forms 15G/15H [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the appeal by Punjab National Bank and deleted the Tax Deducted at Source (TDS) demand of Rs. 7,48,060 for Assessment Year (AY)...
![Relief for PNB: ITAT Deletes TDS Demand for AY 2016-17 After Accepting Complete Forms 15G/15H [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076389-forms-pnb-itat-taxscan.webp "Relief for PNB: ITAT Deletes TDS Demand for AY 2016-17 After Accepting Complete Forms 15G/15H [Read Order]")
![Reassessment based on Incorrect Facts not Valid: ITAT Quashes Notice u/s 148 [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076365-itat-quashes-reassessment-itat-taxscan.webp "Reassessment based on Incorrect Facts not Valid: ITAT Quashes Notice u/s 148 [Read Order]")
Bogus LTCG Addition without Incriminating Material in Search Assessment Invalid: ITAT Grants Relief u/s 10(38) [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition of Rs. 94,59,870 treated as bogus long-term capital gain (LTCG) and ruled that such addition was unsustainable in...
![Bogus LTCG Addition without Incriminating Material in Search Assessment Invalid: ITAT Grants Relief u/s 10(38) [Read Order]](https://images.taxscan.in/h-upload/2025/08/02/500x300_2072448-bogus-ltcg-itat-taxscan.webp "Bogus LTCG Addition without Incriminating Material in Search Assessment Invalid: ITAT Grants Relief u/s 10(38) [Read Order]")
Evidence For Normal Business Activity: ITAT Upholds Surrendered ₹1.60 Cr as Business Income, Rejects S. 115BBE Application [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the Rs. 1.60 crore surrendered during a survey constitutes normal business income, dismissing the Revenue’s ...
![Evidence For Normal Business Activity: ITAT Upholds Surrendered ₹1.60 Cr as Business Income, Rejects S. 115BBE Application [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071416-business-income-taxscan.webp "Evidence For Normal Business Activity: ITAT Upholds Surrendered ₹1.60 Cr as Business Income, Rejects S. 115BBE Application [Read Order]")