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 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]")
AO wrongly invoked Section 50C (1) of Income Tax Act: ITAT dismisses Appeal [Read Order]
The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer (AO) has wrongly invoked Section 50C (1) of the...
![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]")
![ITAT deletes disallowance made u/s 80P of Income Tax Act on Failure to File ROI in Due Date Prior to Amendment of S.143(1) (a)(v) of Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-deletes-disallowance-Income-Tax-Act-on-Failure-to-File-ROI-in-Due-Date-Prior-to-Amendment-TAXSCAN.jpg "ITAT deletes disallowance made u/s 80P of Income Tax Act on Failure to File ROI in Due Date Prior to Amendment of S.143(1) (a)(v) of Act [Read Order]")
![Loss Incurred by Embezzlement is an Admissible Deduction: ITAT allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-Loss-Loss-Incurred-by-Embezzlement-Admissible-Deduction-ITAT-allows-Appeal-Embezzlement-income-tax-taxscan-3.jpg "Loss Incurred by Embezzlement is an Admissible Deduction: ITAT allows Appeal [Read Order]")
![Non- Compliance to Order of CIT(A) cannot be Sole Reason to Allow Addition on C: ITAT Sets Aside Ex Parte Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Non-Compliance-to-Order-of-CITA-Sole-Reason-to-Allow-Addition-on-ITR-Filed-ITAT-Sets-Aside-Ex-Parte-Order-TAXSCAN.jpg "Non- Compliance to Order of CIT(A) cannot be Sole Reason to Allow Addition on C: ITAT Sets Aside Ex Parte Order [Read Order]")
Additional Income not from any Unexplained Source should be Taxable at Normal Tax Rates as Applicable to Business Income: ITAT [Read Order]
The Chandigarh bench of the Income Tax Appellate Tribunal ( ITAT) held that the additional income which was not derived from the unexplained sources should be taxable at normal tax rates as same as...
![Additional Income not from any Unexplained Source should be Taxable at Normal Tax Rates as Applicable to Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Addition-Assessung-officer-Income-Tax-Act-Income-Surrendered-income-unexplained-source-Tax-Rate-Business-taxscan.jpg "Additional Income not from any Unexplained Source should be Taxable at Normal Tax Rates as Applicable to Business Income: ITAT [Read Order]")
Trust Activities of Sale of Plot, Flats and Commercial Booths are Charitable in Nature: ITAT Allows Exemption u/s 11 of Income Tax Act [Read Order]
The Chandigarh Income Tax Appellate Tribunal (ITAT) held that the trust activities of sale of plots, flats and commercial booths and also its income earned form non construction fee, transfer fee,...
![Trust Activities of Sale of Plot, Flats and Commercial Booths are Charitable in Nature: ITAT Allows Exemption u/s 11 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Trust-Activities-of-Sale-of-Plot-Flats-and-Commercial-Booths-are-Charitable-in-Nature-ITAT-Allows-Exemption-Income-Tax-Act-TAXSCAN.jpg "Trust Activities of Sale of Plot, Flats and Commercial Booths are Charitable in Nature: ITAT Allows Exemption u/s 11 of Income Tax Act [Read Order]")
Non-Mentioning of Business Income in Books of Account cannot be Sole Reason to Invoke S. 115BBE of the Income Tax Act: ITAT [Read Order]
The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT) held that Non-mentioning of the business income in the books of account cannot be the sole reason to invoke the provisions of Section...
![Non-Mentioning of Business Income in Books of Account cannot be Sole Reason to Invoke S. 115BBE of the Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-Business-income-Non-Mentioning-of-Business-Income-Books-of-Account-Business-Income-in-Books-of-Account-Invoke-taxscan.jpg "Non-Mentioning of Business Income in Books of Account cannot be Sole Reason to Invoke S. 115BBE of the Income Tax Act: ITAT [Read Order]")
Set off of any Loss Prior to AY 2016-17 cannot be Denied u/s 115BBE of Income Tax Act: ITAT [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) held that set-off of any loss or deduction of any expenditure of business income, prior to Assessment Year (AY) 2016-17 cannot be denied...
![Set off of any Loss Prior to AY 2016-17 cannot be Denied u/s 115BBE of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/income-tax-act-income-tax-act-set-off-ITAT-loss-denial-taxscan.jpg "Set off of any Loss Prior to AY 2016-17 cannot be Denied u/s 115BBE of Income Tax Act: ITAT [Read Order]")
Claim of Loss against Surrendered Business Income Rejected on Ground of Unexplained Income: ITAT Directs Re-adjudication [Read Order]
The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the rejection of a claim of loss against the surrendered business income as...
![Claim of Loss against Surrendered Business Income Rejected on Ground of Unexplained Income: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-of-Loss-Business-Income-Rejected-Unexplained-Income-ITAT-Re-adjudication-TAXSCAN.jpg "Claim of Loss against Surrendered Business Income Rejected on Ground of Unexplained Income: ITAT Directs Re-adjudication [Read Order]")
Cash Deposit Not Deemed Unexplained u/s 144 r/w 147 of Income Tax Act Without Reasonable Opportunity to Prove Source: ITAT affirms Substantial Justice & Fair Play [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench has held that Cash Deposit shall not be treated as “Unexplained” under Section 144 read with Section 147 of Income Tax Act, 1961 without...
![Cash Deposit Not Deemed Unexplained u/s 144 r/w 147 of Income Tax Act Without Reasonable Opportunity to Prove Source: ITAT affirms Substantial Justice & Fair Play [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cash-Deposit-Not-Deemed-Unexplained-Income-Tax-Act-ITAT-affirms-Substantial-Justice-Fair-Play-taxscan.jpg "Cash Deposit Not Deemed Unexplained u/s 144 r/w 147 of Income Tax Act Without Reasonable Opportunity to Prove Source: ITAT affirms Substantial Justice & Fair Play [Read Order]")
PCIT wrongly invokes Revisionary Powers u/s 263 of IT Act on order issued by AO with Sufficient Enquiry: ITAT revives Assessment Order [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) recently revived the assessment order and held that it was not justified for the PCIT to invoke the revisionary powers under Section...
![PCIT wrongly invokes Revisionary Powers u/s 263 of IT Act on order issued by AO with Sufficient Enquiry: ITAT revives Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessment-Order-PCIT-Revisionary-Powers-IT-Act-Income-Tax-AO-Sufficient-Enquiry-ITAT-taxscan.jpg "PCIT wrongly invokes Revisionary Powers u/s 263 of IT Act on order issued by AO with Sufficient Enquiry: ITAT revives Assessment Order [Read Order]")