![Taxpayer Unable to Sign Appeal Does Not Constitute Reasonable Cause : ITAT Refuses to Condone 1,233 Days Delay [Read Order]](https://images.taxscan.in/h-upload/2025/06/30/500x300_2056893-condoned-itat-income-tax-appellate-tribunal-assessee-limitation-appeal-filing-taxcsan.webp "Taxpayer Unable to Sign Appeal Does Not Constitute Reasonable Cause : ITAT Refuses to Condone 1,233 Days Delay [Read Order]")
Taxpayer Unable to Sign Appeal Does Not Constitute Reasonable Cause : ITAT Refuses to Condone 1,233 Days Delay [Read Order]
The Cochin Bench of the Income Tax Appellate Tribunal (ITAT) refused to condone the delay, and held that the unavailability of the taxpayer to sign ...
![Profits from Kuri Business Held Under Trust Eligible for Exemption u/s 11 of ITA: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/28/250x150_2055619-kuri-business.webp "Profits from Kuri Business Held Under Trust Eligible for Exemption u/s 11 of ITA: ITAT [Read Order]")
![Claim for deduction u/s. 80P(2)(a)(i) of Income Tax Act cannot be disallowed solely on ground of lending money to non-members : ITAT Allows Appeal of Cooperative society [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/250x150_2055276-cooperative-society-itat-income-tax-act-taxscan.webp "Claim for deduction u/s. 80P(2)(a)(i) of Income Tax Act cannot be disallowed solely on ground of lending money to non-members : ITAT Allows Appeal of Cooperative society [Read Order]")
![Relief to Muthoot Bankers: ITAT Allows ₹5L Interest Deduction u/s 40(b) as Payment was within 12% Limit and Authorized by Partnership Deed [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/250x150_2055218-relief-to-muthoot-bankers-muthoot-bankers-itat-interest-deduction-taxscan.webp "Relief to Muthoot Bankers: ITAT Allows ₹5L Interest Deduction u/s 40(b) as Payment was within 12% Limit and Authorized by Partnership Deed [Read Order]")
![Loan Not Utilised for Business Purposes: ITAT upholds PCITs Decision Directing AO to Verify Exemption u/s 14A [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/250x150_2050053-itat-kolkata-income-tax-act-tax-news-increases-in-short-term-loans-taxscan.webp "Loan Not Utilised for Business Purposes: ITAT upholds PCITs Decision Directing AO to Verify Exemption u/s 14A [Read Order]")
Delay In Filing Income Tax Appeal Due to Auditor's Death: ITAT Condones 338 Days of Educational Institution [Read Order]
The Cochin Bench of the Income Tax Appellate Tribunal (ITAT) condoned a 338-day delay in filing an appeal by The Centre for Management Development, citing the death of the assessee’s auditor as...
![Delay In Filing Income Tax Appeal Due to Auditors Death: ITAT Condones 338 Days of Educational Institution [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_2050050-delay-in-filing-income-tax-appeal-filing-income-tax-appeal-income-tax-appeal-taxscan.webp "Delay In Filing Income Tax Appeal Due to Auditors Death: ITAT Condones 338 Days of Educational Institution [Read Order]")
CIT(A) Sustains Additions without Considering Virtual Hearing Request: ITAT Remands Matter for fresh Adjudication [Read Order]
The Cochin Bench of the Income Tax Appellate Tribunal (ITAT) remanded the matter to the Commissioner of Income Tax (Appeals) [CIT(A)] for fresh adjudication, citing the CIT(A)’s failure to consider...
![CIT(A) Sustains Additions without Considering Virtual Hearing Request: ITAT Remands Matter for fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_2050042-itat-itat-roundup-weeklyrounup-taxscan-4.webp "CIT(A) Sustains Additions without Considering Virtual Hearing Request: ITAT Remands Matter for fresh Adjudication [Read Order]")
Relief for IMA Kerala: ITAT Holds Revision u/s 263 Unjustified as AO Took Plausible View on Utilisation of Accumulated Surplus [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to Indian Medical Association (IMA), Kerala holding that revision under section 263 of Income Tax Act,1961 was unjustified as...
![Relief for IMA Kerala: ITAT Holds Revision u/s 263 Unjustified as AO Took Plausible View on Utilisation of Accumulated Surplus [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/IMA-Kerala-ITAT-Relief-for-IMA-Kerala-Taxscan.jpg "Relief for IMA Kerala: ITAT Holds Revision u/s 263 Unjustified as AO Took Plausible View on Utilisation of Accumulated Surplus [Read Order]")
Disallowance of Construction Cost for Lack of Documentary Evidence: ITAT Restricts Addition to Rs. 10 Lakh and Deletes Cost of Improvement [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal ( ITAT ) restricts addition of construction cost disallowance to Rs. 10 lakh due to lack of documentary evidence and deletes the disallowance related...
![Disallowance of Construction Cost for Lack of Documentary Evidence: ITAT Restricts Addition to Rs. 10 Lakh and Deletes Cost of Improvement [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Disallowance-Documentary-Evidence-ITAT-Taxscan.jpg "Disallowance of Construction Cost for Lack of Documentary Evidence: ITAT Restricts Addition to Rs. 10 Lakh and Deletes Cost of Improvement [Read Order]")
Relief to Skyline Builders: ITAT Allows Deduction u/s 80IB(10), Holds Firm as Builder/Developer, Not Works Contractor [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to Skyline Builders by allowing deduction under section 80IB(10) of Income Tax Act,1961, holding that the firm acted as a...
![Relief to Skyline Builders: ITAT Allows Deduction u/s 80IB(10), Holds Firm as Builder/Developer, Not Works Contractor [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Relief-to-Skyline-Builders-ITAT-Allows-Deduction-us-80IB10-BuilderDeveloper-Works-Contractor-taxscan.jpg "Relief to Skyline Builders: ITAT Allows Deduction u/s 80IB(10), Holds Firm as Builder/Developer, Not Works Contractor [Read Order]")
ITAT Deletes ₹6.55 Lakh Disallowance u/s 40A(3) as Payments Were Related to Capital Assets, not Revenue Expenses [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal (ITAT) deleted a disallowance of ₹6.55 lakh under section 40A(3) of Income Tax Act,1961, holding that the cash payments were made for capital assets...
![ITAT Deletes ₹6.55 Lakh Disallowance u/s 40A(3) as Payments Were Related to Capital Assets, not Revenue Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Deletes-Disallowance-Payments-Related-Capital-Assets-Revenue-Expenses-taxscan.jpg "ITAT Deletes ₹6.55 Lakh Disallowance u/s 40A(3) as Payments Were Related to Capital Assets, not Revenue Expenses [Read Order]")
Non-Consideration of Key Documents by AO and CIT(A): ITAT Restores Matter to AO for Fresh Adjudication [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal(ITAT)restored the matter to the Assessing Officer for fresh adjudication after finding that key documents submitted by the assessee, including...
![Non-Consideration of Key Documents by AO and CIT(A): ITAT Restores Matter to AO for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Documents-CITA-taxscan.jpg "Non-Consideration of Key Documents by AO and CIT(A): ITAT Restores Matter to AO for Fresh Adjudication [Read Order]")