![ITAT sets aside Addition of Rs. 45.74 Lakh Cash Deposit during Demonetisation, Remands matter for fresh Examination [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-Lakh-Cash-Deposit-Demonetisation-Remands-fresh-Examination-taxscan.jpg "ITAT sets aside Addition of Rs. 45.74 Lakh Cash Deposit during Demonetisation, Remands matter for fresh Examination [Read Order]")
ITAT sets aside Addition of Rs. 45.74 Lakh Cash Deposit during Demonetisation, Remands matter for fresh Examination [Read Order]
The Cochin Bench of the Income Tax Appellate Tribunal (ITAT), set aside an addition of Rs. 45.74 lakh made by the assessing officer (AO)Â on cash...
![ITAT Deletes Penalty of Rs. 1.5 Lakh u/s 271B for Delayed Tax Audit Due to Managing Partner’s Demise [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/tax-audit-site-img.jpg "ITAT Deletes Penalty of Rs. 1.5 Lakh u/s 271B for Delayed Tax Audit Due to Managing Partner’s Demise [Read Order]")
![AO Failed to Consider Rule 6DD Exceptions in Cash Deposit Disallowance: ITAT Remits Case for De Novo Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/cash-disallowance.jpg "AO Failed to Consider Rule 6DD Exceptions in Cash Deposit Disallowance: ITAT Remits Case for De Novo Assessment [Read Order]")
![Assessment based on Third-Party Evidence cannot be Confirmed If Evidence not Provided to Searched Person: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Cochin-ITAT-decision-on-third-party-evidence-TAXSCAN.jpg "Assessment based on Third-Party Evidence cannot be Confirmed If Evidence not Provided to Searched Person: ITAT [Read Order]")
![ITAT Directs CIT(A) to Condone 4-Day Delay and Adjudicate Kerala State Drugs and Pharmaceuticals Ltd.s Appeal on Merits [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-Pharmaceuticals-Kerala-State-Drugs-taxscan.jpg "ITAT Directs CIT(A) to Condone 4-Day Delay and Adjudicate Kerala State Drugs and Pharmaceuticals Ltd.s Appeal on Merits [Read Order]")
Amrita Heart Care Foundation's Appeal Dismissed as Withdrawn After CIT's Approval in Form 10AS [Read Order]
The Income Tax Appellate Tribunal (ITAT) Cochin Bench has dismissed the appeal filed by the assessee after it voluntarily withdrew the case. The decision came after the Commissioner of Income Tax...
![Amrita Heart Care Foundations Appeal Dismissed as Withdrawn After CITs Approval in Form 10AS [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-CIT-Amrita-Heart-Care-Foundation-taxscan.jpg "Amrita Heart Care Foundations Appeal Dismissed as Withdrawn After CITs Approval in Form 10AS [Read Order]")
ITAT Rules Federal Bank's Appeal Not Maintainable Following High Court's Order to Reassess [Read Order]
The Income Tax Appellate Tribunal (ITAT) Cochin Bench has dismissed the appeal filed by Federal Bank, a well-known private sector bank in India, after the Kerala High Court set aside the assessment...
![ITAT Rules Federal Banks Appeal Not Maintainable Following High Courts Order to Reassess [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/federal-bank.jpg "ITAT Rules Federal Banks Appeal Not Maintainable Following High Courts Order to Reassess [Read Order]")
SIB Staff Credit Society Wins Appeal: ITAT Directs CIT(A) to Reconsider Deduction Claim u/s 80P [Read Order]
The Income Tax Appellate Tribunal (ITAT) Cochin Bench has ruled in favor of assessee by directing the Commissioner of Income Tax (Appeals) CIT(A) to reconsider the deduction claim under Section 80P...
![SIB Staff Credit Society Wins Appeal: ITAT Directs CIT(A) to Reconsider Deduction Claim u/s 80P [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/SIB-SIB-Staff-Credit-Society-Credit-Society-Wins-Appeal-ITAT-ITAT-Directs-CITA-CITA-to-Reconsider-Deduction-Claim-Deduction-Claim-taxscan.jpg "SIB Staff Credit Society Wins Appeal: ITAT Directs CIT(A) to Reconsider Deduction Claim u/s 80P [Read Order]")
AO Denies Immunity from Penalty for Late Filing of Form 28: ITAT Restores Matter as CIT(A) fails to decide on merits [Read Order]
The Cochin Bench of the Income Tax Appellate Tribunal (ITAT) restored the matter, stating that the Commissioner of Income Tax (Appeals) [CIT(A)] failed to decide the immunity application regarding...
![AO Denies Immunity from Penalty for Late Filing of Form 28: ITAT Restores Matter as CIT(A) fails to decide on merits [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Cochin-Form-28-Penalty-for-Late-Filing-of-Form-28-TAXSCAN.jpg "AO Denies Immunity from Penalty for Late Filing of Form 28: ITAT Restores Matter as CIT(A) fails to decide on merits [Read Order]")
Invalid service of Income Tax Notice via ITBA portal: ITAT remands business expense disallowance matter [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal (ITAT) has ruled that service of notice through the Income Tax Business Application (ITBA) portal did not constitute valid service and remanded the...
![Invalid service of Income Tax Notice via ITBA portal: ITAT remands business expense disallowance matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Invalid-service-of-Income-Tax-Notice-Income-Tax-Notice-ITBA-portal-ITAT-ITAT-remands-business-disallowance-matter-business-expense-taxscan.jpg "Invalid service of Income Tax Notice via ITBA portal: ITAT remands business expense disallowance matter [Read Order]")
CIT(A) Fails to Decide Co-operative Society’s Demonetization Cash Deposit Matter on Merits: ITAT Remands Matter [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal (ITAT) remanded the Cash deposit during the demonetization matter back to the Commissioner of Income Tax (Appeals) [CIT(A)] citing to decide the case...
![CIT(A) Fails to Decide Co-operative Society’s Demonetization Cash Deposit Matter on Merits: ITAT Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-Cochin-ITAT-CITA-Demonetization-Cash-Deposit-taxscan.jpg "CIT(A) Fails to Decide Co-operative Society’s Demonetization Cash Deposit Matter on Merits: ITAT Remands Matter [Read Order]")
Denial of Immunity from Penalty u/s 270A to Co-operative Bank: ITAT Remands Matter to AO [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal ( ITAT ) restored the matter to the Assessing Officer (AO) after noting that the denial of immunity from penalty under Section 270A of Income Tax...
![Denial of Immunity from Penalty u/s 270A to Co-operative Bank: ITAT Remands Matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-Penalty-under-section-270A-section-270A-of-income-tax-act-TAXSCAN.jpg "Denial of Immunity from Penalty u/s 270A to Co-operative Bank: ITAT Remands Matter to AO [Read Order]")