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
![No Penalty can be Levied u/s 271D of Income Tax Act without any Evident Reason: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Penalty-No-Penalty-Income-Tax-Act-Evident-Reason-income-tax-act-taxscan.jpg "No Penalty can be Levied u/s 271D of Income Tax Act without any Evident Reason: ITAT dismisses Appeal [Read Order]")
No Penalty can be Levied u/s 271D of Income Tax Act without any Evident Reason: ITAT dismisses Appeal [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that no penalty can be imposed under Section 271D of the Income Tax Act, 1961...
![Excess Jewellery Beyond Specified WTR cannot be Treated as Stridhan to Claim Benefits under CBDT Circular: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Excess-Jewellery-Beyond-Specified-WTR-cannot-be-Treated-as-Stridhan-to-Claim-Benefits-under-CBDT-Circular-ITAT-TAXSCAN.jpg "Excess Jewellery Beyond Specified WTR cannot be Treated as Stridhan to Claim Benefits under CBDT Circular: ITAT [Read Order]")
![Disallowance to Enhancement of Assessed Income: ITAT Reverses Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Disallowance-Enhancement-of-Assessed-Income-Enhancement-Assessed-Income-Income-ITAT-Reverses-Order-of-CITA-ITAT-Reverses-Order-of-CITA-Reverses-Order-CITA-taxscan.jpg "Disallowance to Enhancement of Assessed Income: ITAT Reverses Order of CIT(A) [Read Order]")
![Relief to Steel Authority of India: ITAT directs to rework Disallowance made u/s 14 A without Following Directions made by CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Relief-to-Steel-Authority-of-India-ITAT-directs-to-rework-Disallowance-made-Directions-made-by-CITA-.jpg "Relief to Steel Authority of India: ITAT directs to rework Disallowance made u/s 14 A without Following Directions made by CIT(A) [Read Order]")
![Unsecured Loan Availed not to be Treated as Unexplained Cash Credits u/s 68 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Unsecured-Loan-Availed-not-to-be-Treated-as-Unexplained-Cash-Credits-Income-Tax-Act-ITAT-TAXSCAN-1.jpg "Unsecured Loan Availed not to be Treated as Unexplained Cash Credits u/s 68 of Income Tax Act: ITAT [Read Order]")
Re-Application is allowable when application for Registration u/s 12A(1)(ac) Wrongly Submitted: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the re-application is allowed when an application for registration under Section 12A(1)(ac) of the Income Tax Act, 1961 has been...
![Re-Application is allowable when application for Registration u/s 12A(1)(ac) Wrongly Submitted: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Re-Application-is-allowable-when-application-for-Registration-Wrongly-Submitted-ITAT-TAXSCAN.jpg "Re-Application is allowable when application for Registration u/s 12A(1)(ac) Wrongly Submitted: ITAT [Read Order]")
![Re-assessment Order u/s 147 of Income Tax Act in the Name of Non-existing Entity is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Re-assessment-Order-Income-Tax-Act-Non-existing-Entity-Re-assessment-ITAT-taxscan.jpg "Re-assessment Order u/s 147 of Income Tax Act in the Name of Non-existing Entity is Invalid: ITAT [Read Order]")
Re-assessment u/s 147 of Income Tax Act After Expiry of Four years from End of Relevant Year of Assessment is Invalid: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the reopening of assessment under section 147 of the Income Tax Act,1961 after the expiry of four years from the end of the...
![Re-assessment u/s 147 of Income Tax Act After Expiry of Four years from End of Relevant Year of Assessment is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Re-assessment-Income-Tax-Act-After-Expiry-of-Four-years-from-End-of-Relevant-Year-of-Assessment-is-Invalid-ITAT-TAXSCAN.jpg "Re-assessment u/s 147 of Income Tax Act After Expiry of Four years from End of Relevant Year of Assessment is Invalid: ITAT [Read Order]")
No addition can be made on assessee, if ownership of Jewellery belongs to Family Members: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that no addition could be made on assessee, if ownership of jewellery belongs to family members. Ashok Kumar Tyagi, the...
![No addition can be made on assessee, if ownership of Jewellery belongs to Family Members: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-addition-can-be-made-on-assessee-addition-assessee-ownership-of-Jewellery-belongs-to-Family-Members-ownership-of-Jewellery-ITAT-Taxscan.jpg "No addition can be made on assessee, if ownership of Jewellery belongs to Family Members: ITAT [Read Order]")
ITAT quashes Reassessment Proceedings Initiated by Assessing Officer without having Tangible Materials [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has recently quashed the reassessment proceedings initiated by the Assessing officer without having tangible materials. The...
![ITAT quashes Reassessment Proceedings Initiated by Assessing Officer without having Tangible Materials [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-quashes-Reassessment-Proceedings-Assessing-Officer-Tangible-Materials-Assessing-Officer-without-having-Tangible-Materials-Reassessment-Proceedings-taxscan.jpg "ITAT quashes Reassessment Proceedings Initiated by Assessing Officer without having Tangible Materials [Read Order]")
No Penalty shall be Levied on Grounds of Non-Auditing of Accounts if Bonafidely Claims Exemption u/s 11 of Income Tax Act: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that no penalty should be levied on the grounds of non-auditing of accounts if bonafidely claims exemption under Section 11 of Income...
![No Penalty shall be Levied on Grounds of Non-Auditing of Accounts if Bonafidely Claims Exemption u/s 11 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Penalty-shall-be-Levied-on-Grounds-of-Non-Auditing-of-Accounts-if-Bonafidely-Claims-Exemption-Income-Tax-Act-ITAT-TAXSCAN.jpg "No Penalty shall be Levied on Grounds of Non-Auditing of Accounts if Bonafidely Claims Exemption u/s 11 of Income Tax Act: ITAT [Read Order]")
Expenses Incurred by PE to be Set Off in Legal Expenses Against Interest Income: ITAT deletes Disallowance [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) deleted disallowance in the matter of expenses incurred by the Permanent Establishment (PE) to be set off in legal expenses against the...
![Expenses Incurred by PE to be Set Off in Legal Expenses Against Interest Income: ITAT deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Expenses-Incurred-by-PE-to-be-Set-Off-in-Legal-Expenses-Against-Interest-Income-ITAT-deletes-Disallowance-TAXSCAN.jpg "Expenses Incurred by PE to be Set Off in Legal Expenses Against Interest Income: ITAT deletes Disallowance [Read Order]")