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
![Re-Opening of Assessment by AO u/s 147 of Income Tax Act is Illegal and unjustified due to Unprocessed Original Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Appellate-Tribunal-ITAT-Income-Tax-Act-Income-Tax-Section-147-of-Income-Tax-Act-Re-Opening-of-Assessment-ITAT-Delhi-taxscan.webp "Re-Opening of Assessment by AO u/s 147 of Income Tax Act is Illegal and unjustified due to Unprocessed Original Return: ITAT [Read Order]")
Re-Opening of Assessment by AO u/s 147 of Income Tax Act is Illegal and unjustified due to Unprocessed Original Return: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) quashed the assessment, holding that the re-opening of the assessment under Section 147 of...
![Justice Should Not only be Done but also Appears to be Done: ITAT Remands Disallowance of Purchases Matter to AO for Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-Disallowance-of-Purchases-AO-assessing-officer-Justice-Appears-itat-about-Disallowance-of-Purchases-itat-on-Disallowance-of-Purchases-Disallowance-purchase-Verification-by-ao-taxscan.jpg "Justice Should Not only be Done but also Appears to be Done: ITAT Remands Disallowance of Purchases Matter to AO for Verification [Read Order]")
![Relief to EY: ITAT rules Reimbursement of Secondment Charges not FTS under Article 12 of India-USA DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/income-Tax-ITAT-ITAT-Rules-India-USA-DTAA-EY-under-ITAT-TAXSCAN.jpg "Relief to EY: ITAT rules Reimbursement of Secondment Charges not FTS under Article 12 of India-USA DTAA [Read Order]")
![Routine Support Services not FTS under India-UK DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-India-UK-DTAA-Double-Taxation-Avoidance-Agreement-DTAA-Fee-for-Technical-Services-taxscan.jpg "Routine Support Services not FTS under India-UK DTAA: ITAT [Read Order]")
![Compensation u/s 28 of Land Acquisition Act is Taxable u/s 56(2)(viii) r.w.s 145B(1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Compensation-Land-Acquisition-Act-Taxable-Income-Tax-Act-ITAT-taxscan.jpg "Compensation u/s 28 of Land Acquisition Act is Taxable u/s 56(2)(viii) r.w.s 145B(1) of Income Tax Act: ITAT [Read Order]")
AO wrongly made Addition on Property Sale instead of Purchase: ITAT remands Matter due to Incorrect facts [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has remanded the case to the Assessing Officer for a fresh adjudication. This decision followed the assessing officer's erroneous...
No Physical Notice issued before Ex-Parte Proceedings on Unexplained Investment: ITAT remands Matter to CIT(A) for Fresh Adjudication [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has remanded the case to the Commissioner of Income Tax (Appeals) for a fresh adjudication. This decision was made because CIT(A) did...
Non-Filing of Form 10B with ITR does not bar Exemption u/s 11 of Income Tax Act: ITAT [Read Order]
The Delhi Bench Of Income Tax Appellate Tribunal ( ITAT ) ruled that non-filing of Form No. 10B with Income Tax Return ( ITR ) is a procedural omission and cannot be a hindrance in claiming exemption...
![Non-Filing of Form 10B with ITR does not bar Exemption u/s 11 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITR-ITAT-ITAT-Delhi-Income-Tax-Act-Income-Tax-Appellate-Tribunal-Form-10B-Section-11-Income-Tax-Act-Income-Tax-Return-ITAT-news-Income-tax-news-taxscan.jpg "Non-Filing of Form 10B with ITR does not bar Exemption u/s 11 of Income Tax Act: ITAT [Read Order]")
Failure to Meet Prima Facie Case, Irreparable Loss, and Balance of Convenience: ITAT declines to Stay Cancellation of Exemption Notification to LIFE [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) dismissed the stay application by the Life Trust,upholding the Principal Commissioner of Income Tax (PCIT)’s cancellation order of 30th...
![Failure to Meet Prima Facie Case, Irreparable Loss, and Balance of Convenience: ITAT declines to Stay Cancellation of Exemption Notification to LIFE [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Prima-Facie-Case-Irreparable-Loss-Balance-of-Convenience-ITAT-Stay-Cancellation-of-Exemption-LIFE-taxscan.jpeg "Failure to Meet Prima Facie Case, Irreparable Loss, and Balance of Convenience: ITAT declines to Stay Cancellation of Exemption Notification to LIFE [Read Order]")
Genuineness of small-time Investments: ITAT directs AO to delete Additions of Rs.22,02,620/- [Read Order]
In a recent decision by the Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ), the question of the genuineness of investments made by small-time investors in a limited company was addressed....
![Genuineness of small-time Investments: ITAT directs AO to delete Additions of Rs.22,02,620/- [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Delhi-small-time-Investments-Assessing-Officer-small-time-investors-taxscan.jpg "Genuineness of small-time Investments: ITAT directs AO to delete Additions of Rs.22,02,620/- [Read Order]")
Requirement of Filing Audit Report In Form 10B is only Procedural: ITAT grants Income Tax Exemption [Read Order]
In a recent case, the Delhi Bench of the Income Tax Appellate Tribunal ( ITAT) held that the requirement of filing an audit report in Form 10B is only procedural and allowed exemption under Income...
![Requirement of Filing Audit Report In Form 10B is only Procedural: ITAT grants Income Tax Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Delhi-Audit-Report-Income-Tax-Exemption-Filing-Audit-Report-Form-10B-taxscan.jpg "Requirement of Filing Audit Report In Form 10B is only Procedural: ITAT grants Income Tax Exemption [Read Order]")
![Consultancy Services Not Taxable as FIS under Article 12 of India-US DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Delhi-Income-Tax-Article-12-of-India-US-DTAA-Dispute-Resolution-Panel-Consultancy-Services-TAXSCAN.jpg "Consultancy Services Not Taxable as FIS under Article 12 of India-US DTAA: ITAT [Read Order]")