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
![Disallowance of Vehicle Running and Club Expenses under Income Tax Act: ITAT upholds Assessee’s Claims as Allowable Expenditure [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095158-vehicle-running-club-income-tax-act-itat-upholds-taxscan.webp "Disallowance of Vehicle Running and Club Expenses under Income Tax Act: ITAT upholds Assessee’s Claims as Allowable Expenditure [Read Order]")
Disallowance of Vehicle Running and Club Expenses under Income Tax Act: ITAT upholds Assessee’s Claims as Allowable Expenditure [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bench at Delhi, allowed the claims of assessee with respect to vehicle running and club expenses, as...
![ITAT Allows Application of S.115BAB Tax Rate, Citing Prior Order Recognizing Assessee as Manufacturer [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/250x150_2094921-itat-application-s115bab-tax-rate-taxscan.webp "ITAT Allows Application of S.115BAB Tax Rate, Citing Prior Order Recognizing Assessee as Manufacturer [Read Order]")
![Mere Presence of Blank Cheque w/o any other Evidence to show Assessee Earned any Income: ITAT upholds Deletion of Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/250x150_2095082-itat.webp "Mere Presence of Blank Cheque w/o any other Evidence to show Assessee Earned any Income: ITAT upholds Deletion of Addition [Read Order]")
![ITAT allows Assessee’s Plea of Farmhouse Construction from Funds Derived from Agricultural Activities, terms income “Undisclosed” [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/250x150_2095076-itat-delhi-farmhouse-construction-case.webp "ITAT allows Assessee’s Plea of Farmhouse Construction from Funds Derived from Agricultural Activities, terms income “Undisclosed” [Read Order]")
![Income Tax Assessment Order u/s 153A Found Non-Est in Eyes of Law: ITAT upholds Assessee’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/250x150_2095030-whatsapp-image-2025-10-09-at-102545-am.webp "Income Tax Assessment Order u/s 153A Found Non-Est in Eyes of Law: ITAT upholds Assessee’s Appeal [Read Order]")
Rs 9.30 Lakh Disallowed Due to Clerical Error in Tax Audit Report: ITAT Allows Appeal and Deletes Addition [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the appeal of the assessee and deleted the Rs 9.30 lakh disallowance, that arose due to a clerical error in the Tax Audit Report. ...
![Rs 9.30 Lakh Disallowed Due to Clerical Error in Tax Audit Report: ITAT Allows Appeal and Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/500x300_2094600-disallowed-due-clerical-error-in-tax-audit-report-tax-audit-report-taxscan.webp "Rs 9.30 Lakh Disallowed Due to Clerical Error in Tax Audit Report: ITAT Allows Appeal and Deletes Addition [Read Order]")
AO Treats ₹36.8L from Share Sale as Bogus as Exemption u/s 10(38) : ITAT Upholds CIT(A)’s Deletion, Rules Sale Genuine [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax(Appeals)[CIT(A)]’s deletion of an addition where the Assessing Officer (AO) had treated ₹36,85,075...
![AO Treats ₹36.8L from Share Sale as Bogus as Exemption u/s 10(38) : ITAT Upholds CIT(A)’s Deletion, Rules Sale Genuine [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/500x300_2094546-share-sale-taxscan.webp "AO Treats ₹36.8L from Share Sale as Bogus as Exemption u/s 10(38) : ITAT Upholds CIT(A)’s Deletion, Rules Sale Genuine [Read Order]")
Mechanical and Composite Approval u/s 153D amounts to Non-Compliance: ITAT quashes Search Assessments u/s 153A [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal quashed search assessments under Section 153A, as there was non-compliance with the mandatory sanction requirement under Section 153D. A...
![Mechanical and Composite Approval u/s 153D amounts to Non-Compliance: ITAT quashes Search Assessments u/s 153A [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094434-itat-quashes-taxscan.webp "Mechanical and Composite Approval u/s 153D amounts to Non-Compliance: ITAT quashes Search Assessments u/s 153A [Read Order]")
Denial of Shri Shirdi Sai Baba Trust Registration due to Lapse of Earlier Counsel: ITAT remands Matter [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has remitted back the matter concerning Shri Shirdi Sai Baba Sumangalam Sanstha, Faridabad, after the Commissioner of Income Tax...
![Denial of Shri Shirdi Sai Baba Trust Registration due to Lapse of Earlier Counsel: ITAT remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/500x300_2093867-2079693-missed-email-trust-registration-itat-fair-hearing-taxscan.webp "Denial of Shri Shirdi Sai Baba Trust Registration due to Lapse of Earlier Counsel: ITAT remands Matter [Read Order]")
ITAT quashes Additions made by CIT(A) against Real Estate Developer under PoCM Method without Due Notice [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has set aside additions and enhancements made against a Real Estate Developer ruling that both the Assessing Officer (AO) and the...
![ITAT quashes Additions made by CIT(A) against Real Estate Developer under PoCM Method without Due Notice [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/500x300_2093774-itat-pocm-itat-real-estate-income-tax-case-itat-delhi-bench.webp "ITAT quashes Additions made by CIT(A) against Real Estate Developer under PoCM Method without Due Notice [Read Order]")
Alleged Failure to Deduct TDS on Salary: ITAT quashes Time-Barred Income Tax Penalty u/s 271C [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench, has held that a penalty order under Section 271C of the Income Tax Act, 1961 was time-barred under Section 275(1)(c) of the Income Tax...
![Alleged Failure to Deduct TDS on Salary: ITAT quashes Time-Barred Income Tax Penalty u/s 271C [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093519-tds-itat-quashes-income-tax-penalty-taxscan.webp "Alleged Failure to Deduct TDS on Salary: ITAT quashes Time-Barred Income Tax Penalty u/s 271C [Read Order]")
Tax Authorities Disallow Set-Off of Business Losses Against Capital Gains: ITAT Sets Aside Order and Remands for Verification [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the set-off of business losses against capital gains and remanded the matter for verification after setting aside the orders of the...
![Tax Authorities Disallow Set-Off of Business Losses Against Capital Gains: ITAT Sets Aside Order and Remands for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093474-itat-delhi-business-losss-1.webp "Tax Authorities Disallow Set-Off of Business Losses Against Capital Gains: ITAT Sets Aside Order and Remands for Verification [Read Order]")