ITAT Jaipur
Explore the latest ITAT Jaipur judgments, orders, and appellate decisions on direct tax matters from the Jaipur bench of the Income Tax Appellate Tribunal
![Form 10BB Requirement is Directory, Not Mandatory: ITAT Holds Late Filing Cannot Deny S. 11 Exemption [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/500x300_2116276-itat-jaipur-form-10bb-itat-form-10bb-10bb-late-filing-itat-10bb-judgement-form-10bb-directory-not-mandatory-taxscan.webp "Form 10BB Requirement is Directory, Not Mandatory: ITAT Holds Late Filing Cannot Deny S. 11 Exemption [Read Order]")
Form 10BB Requirement is Directory, Not Mandatory: ITAT Holds Late Filing Cannot Deny S. 11 Exemption [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that delay in filing the audit report in Form 10BB cannot be used as a ground...
![Provision for Future Expenses Allowable under Matching Principle: ITAT Quashes Reassessment due to Lack of New Material [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/250x150_2111077-provision-future-expenses-matching-principle-itat-quashes-reassessment-lack-new-material-taxscan.webp "Provision for Future Expenses Allowable under Matching Principle: ITAT Quashes Reassessment due to Lack of New Material [Read Order]")
![ITAT Restores Appeal After Improper 249(4) Dismissal: CIT(A) Must Re-Examine Bogus Loan Addition Based on Third Party Statements [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/250x150_2108575-itat-11.webp "ITAT Restores Appeal After Improper 249(4) Dismissal: CIT(A) Must Re-Examine Bogus Loan Addition Based on Third Party Statements [Read Order]")
![Cash Sales of Jeweller on Demonetisation Day Held Genuine: ITAT Deletes S.68 Addition as Books Were Not Rejected [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/250x150_2108560-itat-cash-deposit-income-tax-act-taxscan.webp "Cash Sales of Jeweller on Demonetisation Day Held Genuine: ITAT Deletes S.68 Addition as Books Were Not Rejected [Read Order]")
![No Transfer Order from Delhi AO to Jaipur AO: ITAT Quashes 153C Assessment for Lack of Territorial Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/250x150_2108593-no-transfer-order-delhi-ao-jaipur-ao-itat-territorial-jurisdiction-taxscan.webp "No Transfer Order from Delhi AO to Jaipur AO: ITAT Quashes 153C Assessment for Lack of Territorial Jurisdiction [Read Order]")
ITAT Deletes ₹37.87L Addition After AO Accepts Turnover Reconciliation: Holds CIT(A)’s Remand of 144 Order Improper [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) allowed the appeal by deleting the addition of ₹37,87,140, after noting that the Assessing Officer (AO) had accepted the assessee’s...
![ITAT Deletes ₹37.87L Addition After AO Accepts Turnover Reconciliation: Holds CIT(A)’s Remand of 144 Order Improper [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108544-barred-reassessment-case-taxscan.webp "ITAT Deletes ₹37.87L Addition After AO Accepts Turnover Reconciliation: Holds CIT(A)’s Remand of 144 Order Improper [Read Order]")
VAT Accepted Books Cannot Be Rejected Without Defects: ITAT Deletes Bogus Purchase Addition After AO Makes No Independent Inquiry [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) allowed the appeal, deleting the bogus purchase addition after holding that when the books of account were accepted in Value Added Tax...
![VAT Accepted Books Cannot Be Rejected Without Defects: ITAT Deletes Bogus Purchase Addition After AO Makes No Independent Inquiry [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108603-vat-itat-bogus-purchase-ao-taxscan.webp "VAT Accepted Books Cannot Be Rejected Without Defects: ITAT Deletes Bogus Purchase Addition After AO Makes No Independent Inquiry [Read Order]")
Boundary Wall & Land-Filling Costs allowed as Genuine Devt. Expenses: ITAT Partly allows LTCG Claim [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal ( ITAT ) confirmed that the development costs related to the construction of a boundary wall and Mitti Bharai (land filling) were allowable as...
![Boundary Wall & Land-Filling Costs allowed as Genuine Devt. Expenses: ITAT Partly allows LTCG Claim [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/500x300_2106868-devtexpenses-itat-ltcg-taxscan.webp "Boundary Wall & Land-Filling Costs allowed as Genuine Devt. Expenses: ITAT Partly allows LTCG Claim [Read Order]")
Seizure Material Non-Reliable as it contained Numerous Errors, inconsistent Balances: ITAT Deletes Addition [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal ( ITAT ) has deleted additions concerning unexplained capital and unsecured loans for multiple assessment years and affirmed that the seized,...
![Seizure Material Non-Reliable as it contained Numerous Errors, inconsistent Balances: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107076-02b780e4-8836-4fd2-b2fb-798ddc0608fb.webp "Seizure Material Non-Reliable as it contained Numerous Errors, inconsistent Balances: ITAT Deletes Addition [Read Order]")
Taxpayer Provided Only Informal Assistance to Relatives and Lacked Clear Ownership: ITAT Deletes from profits of Alleged firms [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the additions made on account of unsecured loans and estimated profits related to two entities Gopala Garments and Race Kids...
![Taxpayer Provided Only Informal Assistance to Relatives and Lacked Clear Ownership: ITAT Deletes from profits of Alleged firms [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/500x300_2106279-itat-taxpayer-taxscan.webp "Taxpayer Provided Only Informal Assistance to Relatives and Lacked Clear Ownership: ITAT Deletes from profits of Alleged firms [Read Order]")