ITAT Delhi
Explore the latest ITAT Delhi judgments, orders, and appellate decisions on direct tax matters from the Delhi bench of the Income Tax Appellate Tribunal
![Delay of 210 days in filing STF Return due to late Receipt of Advisory Notice and Show Cause Notice: ITAT sets aside Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/STF-Return-advisory-notice-show-cause-notice-ITAT-penalty-taxscan.jpeg "Delay of 210 days in filing STF Return due to late Receipt of Advisory Notice and Show Cause Notice: ITAT sets aside Penalty [Read Order]")
Delay of 210 days in filing STF Return due to late Receipt of Advisory Notice and Show Cause Notice: ITAT sets aside Penalty [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi set aside the penalty imposed on the ground that there was a delay of 210 days in filing the...
![TDS Credit on Accrued Income is allowable, if it was not claimed in earlier years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/TDS-credit-income-ITAT-taxscan.jpeg "TDS Credit on Accrued Income is allowable, if it was not claimed in earlier years: ITAT [Read Order]")
![Delay due to Daughter’s Serious Medical Condition is Reasonable Cause: ITAT Condones Delay in filing Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/medical-condition-reasonable-cause-ITAT-taxscan.jpeg "Delay due to Daughter’s Serious Medical Condition is Reasonable Cause: ITAT Condones Delay in filing Appeal [Read Order]")
![Capital Gain Exemption allowable Even If Amount invested in CG Account utilized for Purchase of New House without NOC within 2 Years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Capital-Gain-Exemption-CG-Account-Purchase-NOC-ITAT-taxscan.jpeg "Capital Gain Exemption allowable Even If Amount invested in CG Account utilized for Purchase of New House without NOC within 2 Years: ITAT [Read Order]")
Penalty u/s 271C based on Mere Assumption without Supporting Evidence is Invalid: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that penalty u/s 271C of the Income Tax Act,1961 based on mere assumption without supporting evidence is not sustainable hence it is...
![Penalty u/s 271C based on Mere Assumption without Supporting Evidence is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Penalty-assumption-supporting-evidence-ITAT-taxscan.jpg "Penalty u/s 271C based on Mere Assumption without Supporting Evidence is Invalid: ITAT [Read Order]")
![Surplus generated from Trust can’t be added to Income of AOP: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Surplus-trust-income-AOP-ITAT-taxscan.jpeg "Surplus generated from Trust can’t be added to Income of AOP: ITAT [Read Order]")
Deduction u/s 54 EC applicable within Six Calendar Months from date of Transfer of Property and not within 180 days: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench presided by Mr. Anil Chaturvedi, Accountant Member,and Shri N.K. Choudhry, Judicial Member has held that deduction u/s 54 EC is applicable within...
![Deduction u/s 54 EC applicable within Six Calendar Months from date of Transfer of Property and not within 180 days: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Deduction-us-54-EC-ITAT-taxscan.jpeg "Deduction u/s 54 EC applicable within Six Calendar Months from date of Transfer of Property and not within 180 days: ITAT [Read Order]")
Bonafide Non-compliance with Audit Requirement u/s 44AB is Excusable: ITAT deletes the penalty [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT), while deleting a penalty order, has held that non-compliance with S.44AB of the Income Tax Act, 1961 can be excusable if it was committed...
![Bonafide Non-compliance with Audit Requirement u/s 44AB is Excusable: ITAT deletes the penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/dishonest-intention-ITAT-penalty-taxscan.jpg "Bonafide Non-compliance with Audit Requirement u/s 44AB is Excusable: ITAT deletes the penalty [Read Order]")
Relief to Microsoft: ITAT Partly allows Appeal relating to TDS Credit Claim worth Rs. 392 Cr [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has partly allowed an appeal of the Microsoft Regional Sales Pte. Ltd relating to a TDS Credit Claim worth Rs. 392 Crores. The assessee is a...
![Relief to Microsoft: ITAT Partly allows Appeal relating to TDS Credit Claim worth Rs. 392 Cr [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Microsoft-ITAT-Appeal-TDS-Credit-taxscan.jpeg "Relief to Microsoft: ITAT Partly allows Appeal relating to TDS Credit Claim worth Rs. 392 Cr [Read Order]")
Interest from Fixed Deposit is an Unearned Passive Income derived out of Non-Manufacturing Activity and not Eligible for Deduction U/S 80IC: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench presided by Mr. Aakash Deep Jain, Vice President, and Dr. B. R. R. Kumar, Accountant Member has held that interest from the fixed deposit is an...
![Interest from Fixed Deposit is an Unearned Passive Income derived out of Non-Manufacturing Activity and not Eligible for Deduction U/S 80IC: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Interest-Fixed-Deposit-Passive-Income-Non-Manufacturing-Activity-Deduction-ITAT-taxscan.jpg "Interest from Fixed Deposit is an Unearned Passive Income derived out of Non-Manufacturing Activity and not Eligible for Deduction U/S 80IC: ITAT [Read Order]")
Typographical Error in Share Valuation Report will not attract Addition: ITAT remits matter back to AO [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) ruled that typographical error in the share valuation report will not attract addition and remitted the matter back to AO. Sh. Jeetan...
![Typographical Error in Share Valuation Report will not attract Addition: ITAT remits matter back to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Typographical-error-Share-valuation-report-ITAT-AO-taxscan.jpeg "Typographical Error in Share Valuation Report will not attract Addition: ITAT remits matter back to AO [Read Order]")