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
![Nature and Source of Unrecorded Transactions and Nexus with Business Proved: ITAT Quashes Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Nature-Nature-and-Source-Nature-and-Source-of-Unrecorded-Transactions-Unrecorded-Transactions-Nexus-ITAT-taxscan.jpg "Nature and Source of Unrecorded Transactions and Nexus with Business Proved: ITAT Quashes Revision Order [Read Order]")
Nature and Source of Unrecorded Transactions and Nexus with Business Proved: ITAT Quashes Revision Order [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) held that no reasons were recorded by the PCIT (Principal Commissioner of Income Tax)...
![Deeming Provision of Section 69 doesnt apply when Assessee provides a proper Explanation regarding Unrecorded Sale: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Deeming-Provision-Assessee-proper-Explanation-Unrecorded-Sale-ITAT-TAXSCAN.jpg "Deeming Provision of Section 69 doesnt apply when Assessee provides a proper Explanation regarding Unrecorded Sale: ITAT [Read Order]")
![Mere Non- Accounting of Expired Stock as part of Opening Stock has no Impact on Profitability: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-deletes-Addition-ITAT-Addition-income-tax-act-income-tax-taxscan.jpg "Mere Non- Accounting of Expired Stock as part of Opening Stock has no Impact on Profitability: ITAT deletes Addition [Read Order]")
![Surrendered Income will be treated as Income from Medical Profession unless there is clear Evidence to the contrary: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Surrendered-Income-Income-from-Medical-Profession-Evidence-to-the-contrary-Evidence-ITAT-taxscan.jpg "Surrendered Income will be treated as Income from Medical Profession unless there is clear Evidence to the contrary: ITAT [Read Order]")
![National Research & Technologies Consortium cannot Deduct TDS as was not a specified person as defined Under Section 194C of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/National-Research-Technologies-Consortium-Deduct-TDS-specified-person-Income-Tax-Act-ITAT-income-tax-taxscan.jpg "National Research & Technologies Consortium cannot Deduct TDS as was not a specified person as defined Under Section 194C of Income Tax Act: ITAT [Read Order]")
ITAT directs readjudication for granting exemption u/s 10(23C)(iiiab) of Income Tax Act in respect of Imparting Education through Charitable Trust [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh bench directed readjudication for granting exemption under Section 10(23c)(iiiab) of Income Tax Act, 1961 in respect of imparting the education...
![ITAT directs readjudication for granting exemption u/s 10(23C)(iiiab) of Income Tax Act in respect of Imparting Education through Charitable Trust [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-directs-readjudication-granting-exemption-readjudication-Income-Tax-Act-exemption-Charitable-Trust-taxscan.jpg "ITAT directs readjudication for granting exemption u/s 10(23C)(iiiab) of Income Tax Act in respect of Imparting Education through Charitable Trust [Read Order]")
ITAT Grants Registration to Punjab Plastic Waste Management Society u/s 12A of Income Tax Act [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) has granted registration to Panjab Plastic Waste Management Society which is formed with the main aims and objects to set up a mechanism...
![ITAT Grants Registration to Punjab Plastic Waste Management Society u/s 12A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-ITAT-Grants-Registration-Punjab-Plastic-Waste-Management-Society-Income-Tax-Act-taxscan.jpg "ITAT Grants Registration to Punjab Plastic Waste Management Society u/s 12A of Income Tax Act [Read Order]")
Failure to Verifying date of Tax Audit Report submitted by Auditor in as per Form No. 3CD : ITAT directs Re adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chandigarh bench held that the lower authority has failed to verify the date of tax audit report submitted by the auditor in as per Form No.3CD. Thus, the...
![Failure to Verifying date of Tax Audit Report submitted by Auditor in as per Form No. 3CD : ITAT directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-date-Tax-Audit-Report-Auditor-ITAT-Readjudication-Taxscan.jpg "Failure to Verifying date of Tax Audit Report submitted by Auditor in as per Form No. 3CD : ITAT directs Re adjudication [Read Order]")
Failure to Show Explanation on Cash Deposits Being Unaware of Notice Uploaded in e-Filing Portal on Counsel's e-mail ID: ITAT Directs Readjudication [Read Order]
The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT) directed readjudication on the grounds of unawareness of notice uploaded in e-filing portal on Counsel’s e-mail ID and failure to show...
![Failure to Show Explanation on Cash Deposits Being Unaware of Notice Uploaded in e-Filing Portal on Counsels e-mail ID: ITAT Directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Cash-Deposits-e-Filing-Portal-on-Counsels-e-mail-ID-ITAT-Directs-Readjudication-taxscan.jpg "Failure to Show Explanation on Cash Deposits Being Unaware of Notice Uploaded in e-Filing Portal on Counsels e-mail ID: ITAT Directs Readjudication [Read Order]")
No penalty shall be levied on profit rate of 8% estimated upon Gross Receipts as per provision of S. 44AD of Income Tax Act: ITAT
The Income Tax Appellate Tribunal (ITAT) Chandigarh Bench ruled that no penalty should be levied on profit rate of 8% estimated upon gross receipts as per provision of Section 44AD of Income Tax Act,...
![AO wrongly invoked Section 50C (1) of Income Tax Act: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/AO-wrongly-invoked-Income-Tax-Act-ITAT-dismisses-Appeal-TAXSCAN.jpg "AO wrongly invoked Section 50C (1) of Income Tax Act: ITAT dismisses Appeal [Read Order]")
Mere Non-Furnishing of Copy of Registration of Charitable Trust u/s 12A of Income Tax Act not Reason to Deny Exemption u/s 11: ITAT Sets Aside Order [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) held that mere non-furnishing of a copy of the registration of charitable Trust under Section 12A of the Income Tax Act cannot be a reason...
![Mere Non-Furnishing of Copy of Registration of Charitable Trust u/s 12A of Income Tax Act not Reason to Deny Exemption u/s 11: ITAT Sets Aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Mere-Non-Furnishing-of-Copy-of-Registration-of-Charitable-Trust-Charitable-Trust-Income-Tax-Act-Exemption-ITAT-Sets-Aside-Order-ITAT-Order-Taxscan.jpg "Mere Non-Furnishing of Copy of Registration of Charitable Trust u/s 12A of Income Tax Act not Reason to Deny Exemption u/s 11: ITAT Sets Aside Order [Read Order]")