ITAT Hyderabad
Explore the latest ITAT Hyderabad judgments, orders, and appellate decisions on direct tax matters from the Hyderabad bench of the Income Tax Appellate Tribunal
![Capital Gain Deduction u/s 54F of Income Tax Act cannot be allowed without holding Flats for a minimum period of 3 years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Capital-Gain-Deduction-54F-of-Income-Tax-Act-allowed-without-holding-Flats-for-a-minimum-ITAT-TAXSCAN.jpg "Capital Gain Deduction u/s 54F of Income Tax Act cannot be allowed without holding Flats for a minimum period of 3 years: ITAT [Read Order]")
Capital Gain Deduction u/s 54F of Income Tax Act cannot be allowed without holding Flats for a minimum period of 3 years: ITAT [Read Order]
The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) held that the capital gain deduction under Section 54F of the Income Tax Act, 1961...
![Deduction u/s 80IB(10) of Income Tax Act Applies to Undertaking Developing and Building Housing Projects, not to Mere Partner in a Joint Partnership Firm: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Deduction-Income-Tax-Act-Income-Tax-Building-Housing-Projects-Partnership-Firm-Firm-ITAT-taxscan.jpg "Deduction u/s 80IB(10) of Income Tax Act Applies to Undertaking Developing and Building Housing Projects, not to Mere Partner in a Joint Partnership Firm: ITAT [Read Order]")
![Appeal filed in Delay of 324 days having lost in Consequential Proceedings: ITAT dismissed Delay Condonation in Interest of Public [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Appeal-Delay-Consequential-Proceedings-ITAT-Delay-Condonation-in-Interest-of-Public-Interest-Public-TAXSCAN.jpg "Appeal filed in Delay of 324 days having lost in Consequential Proceedings: ITAT dismissed Delay Condonation in Interest of Public [Read Order]")
![ITAT Imposes Penalty on Assessee for Violating Section 269SS with Cash Transactions Exceeding Rs.20,000 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-Penalty-Assessee-Violating-Cash-Transactions-Exceeding-taxscan.jpg "ITAT Imposes Penalty on Assessee for Violating Section 269SS with Cash Transactions Exceeding Rs.20,000 [Read Order]")
![ITAT grants one final chance for Document Submission after Multiple Opportunities: upholding Natural Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-grants-final-chance-Document-Submission-Multiple-Opportunities-upholding-Natural-Justice-TAXSCAN.jpg "ITAT grants one final chance for Document Submission after Multiple Opportunities: upholding Natural Justice [Read Order]")
Failure of Assessee to Furnish any Evidence to Support Claim of Deduction u/s 54F of Income Tax Act: ITAT Remands Matter to AO for Re-adjudication [Read Order]
The Hyderabad Bench of Income Tax held that the assessee was not present before the Commissioner of Income Tax Appeals [CIT(A)] in the appellate proceedings and has not filed any document to...
![Failure of Assessee to Furnish any Evidence to Support Claim of Deduction u/s 54F of Income Tax Act: ITAT Remands Matter to AO for Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-of-Assessee-to-Furnish-any-Evidence-to-Support-Claim-of-Deduction-Income-Tax-Act-ITAT-Remands-Matter-to-AO-for-Re-adjudication-TAXSCAN.jpg "Failure of Assessee to Furnish any Evidence to Support Claim of Deduction u/s 54F of Income Tax Act: ITAT Remands Matter to AO for Re-adjudication [Read Order]")
Assessee could not Recall Details of Income within Specified time due to Old Age: ITAT Quashes Addition u/s 115BBE [Read Order]
The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) quashed the addition under Section 115BBE of the Income Tax Act, 1961 which states the procedure for determination of tax for...
![Assessee could not Recall Details of Income within Specified time due to Old Age: ITAT Quashes Addition u/s 115BBE [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Assessee-Recall-Assessee-could-not-Recall-Details-of-Income-Income-Old-Age-ITAT-taxscan-1.jpg "Assessee could not Recall Details of Income within Specified time due to Old Age: ITAT Quashes Addition u/s 115BBE [Read Order]")
Interest paid towards late Payment of TDS is not Compensatory in Nature: ITAT confirms disallowance u/s 37(1) of Income Tax Act [Read Order]
The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) confirmed the disallowances under Section 37(1) of the Income Tax Act, 1961 for the interest paid towards late payment of Tax Deducted...
![Interest paid towards late Payment of TDS is not Compensatory in Nature: ITAT confirms disallowance u/s 37(1) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Interest-paid-late-Payment-TDS-is-not-Compensatory-ITAT-confirms-disallowance-Income-Tax-Act-TAXSCAN.jpg "Interest paid towards late Payment of TDS is not Compensatory in Nature: ITAT confirms disallowance u/s 37(1) of Income Tax Act [Read Order]")
Non-Acquaintance with the new Procedure of Sending Notices through E-mail resulted in Denial of Opportunity to Assessee: ITAT sets aside Exparte Order [Read Order]
The Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) held that substance of assessee’s case is that the non-acquaintance with the new procedure resulted in denial of opportunity to the...
![Non-Acquaintance with the new Procedure of Sending Notices through E-mail resulted in Denial of Opportunity to Assessee: ITAT sets aside Exparte Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Non-Acquaintance-new-Procedure-Sending-Notices-E-mail-Denial-of-Opportunity-Assessee-ITAT-Exparte-Order-taxscan.jpg "Non-Acquaintance with the new Procedure of Sending Notices through E-mail resulted in Denial of Opportunity to Assessee: ITAT sets aside Exparte Order [Read Order]")
No Deduction u/s 80I(4) of Income Tax Act to be Allowed without Agreement between Assessee and Government /Statutory body: ITAT [Read Order]
The Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) held that the agreement was not entered between the assessee and the Government / Statutory Government and there was a violation laid down...
![No Deduction u/s 80I(4) of Income Tax Act to be Allowed without Agreement between Assessee and Government /Statutory body: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-Deduction-Income-Tax-Act-Allowed-Agreement-Assessee-Government-Statutory-body-ITAT-taxscan.jpg "No Deduction u/s 80I(4) of Income Tax Act to be Allowed without Agreement between Assessee and Government /Statutory body: ITAT [Read Order]")
Section 50C(1) of Income Tax Act is Retrospective in Nature: ITAT directs AO to Calculate Capital Gain [Read Order]
The Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) held that the amended provisions of section 50C(1) of the Income Tax Act is retrospective in nature, the value adopted or assessed or...
![Section 50C(1) of Income Tax Act is Retrospective in Nature: ITAT directs AO to Calculate Capital Gain [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Income-Tax-Retrospective-Nature-ITAT-Directs-AO-Calculate-Capital-Gain-taxscan.jpg "Section 50C(1) of Income Tax Act is Retrospective in Nature: ITAT directs AO to Calculate Capital Gain [Read Order]")
![Donation towards CSR Allowable u/s 80G of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Donation-CSR-Income-Tax-Act-ITAT-Donation-towards-CSR-income-tax-taxscan.jpg "Donation towards CSR Allowable u/s 80G of Income Tax Act: ITAT [Read Order]")