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
![Rent Receipts if Incidental and Ancillary to Main Object of Trust, has to be allowed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Rent-Receipts-ITAT-TAXSCAN.jpg "Rent Receipts if Incidental and Ancillary to Main Object of Trust, has to be allowed: ITAT [Read Order]")
Rent Receipts if Incidental and Ancillary to Main Object of Trust, has to be allowed: ITAT [Read Order]
In a significant ruling, the Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that rental income derived by a charitable trust, if...
![ITAT Dismisses Revenue’s Appeal as Reassessment Under Section 147/148 Invalid Due to Third-Party Search Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Dismisses-Revenues-Appeal-Revenues-Appeal-Revenues-Appeal-as-Reassessment-Reassessment-Under-Section-147-148-Reassessment-taxscan.jpg "ITAT Dismisses Revenue’s Appeal as Reassessment Under Section 147/148 Invalid Due to Third-Party Search Evidence [Read Order]")
![Non-Compliance With S.40A(3) in Cash Payments: ITAT Remands Case to CIT(A) With Rs.2,000 Cost [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Non-Compliance-With-Section.40A3-Cash-Payments-ITAT-ITAT-Remands-Case-Remands-Case-Remands-Case-to-CITA-taxscan.jpg "Non-Compliance With S.40A(3) in Cash Payments: ITAT Remands Case to CIT(A) With Rs.2,000 Cost [Read Order]")
![Faulty Income Tax Assessment: ITAT Quashes Addition and Penalty against 82 Years Old Senior Citizen [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Jaipur-Income-Tax-Assessment-Penalty-against-Senior-Citizen-TAXSCAN.jpg "Faulty Income Tax Assessment: ITAT Quashes Addition and Penalty against 82 Years Old Senior Citizen [Read Order]")
![Application of Section 44AD: ITAT Rules Gross Deposits Taxable at 8% for Retail Business Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/TAT-ITAT-Jaipur-Section-44AD-of-Income-Tax-Act-Retail-Business-Tax-Assessment-TAXSCAN.jpg "Application of Section 44AD: ITAT Rules Gross Deposits Taxable at 8% for Retail Business Assessment [Read Order]")
ITATÂ Condones 164-Day Delay, Grants Assessee Another Chance for Registration u/s 12AB [Read Order]
The Income Tax Appellate Tribunal (ITAT) Jaipur Bench has condoned a 164-day delay in filing appeals and remanded the case back to the Commissioner of Income Tax (Exemption) CIT(E), Jaipur, allowing...
![ITATÂ Condones 164-Day Delay, Grants Assessee Another Chance for Registration u/s 12AB [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Jaipur-Condones-delay-Registration-under-Section-12AB-itat-case-TAXSCAN.jpg "ITATÂ Condones 164-Day Delay, Grants Assessee Another Chance for Registration u/s 12AB [Read Order]")
₹1 Crore Addition for Unexplained Loans: ITAT Deletes Addition due to Sufficient Evidence [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the ₹1 crore addition made under Section 68 of Income Tax Act,1961 for unexplained loans, due to sufficient evidence. Raj Kumari...
![₹1 Crore Addition for Unexplained Loans: ITAT Deletes Addition due to Sufficient Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Unexplained-Loans-Loans-Sufficient-Evidence-taxscan.jpg "₹1 Crore Addition for Unexplained Loans: ITAT Deletes Addition due to Sufficient Evidence [Read Order]")
Assessment Converted from limited to Unlimited Scrutiny without Approval: ITAT Remands Case [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal ( ITAT ) remanded the case back to the Commissioner of Income Tax(Appeals)[CIT(A)] for a fresh decision, ruling that the Assessing Officer( AO ) did...
![Assessment Converted from limited to Unlimited Scrutiny without Approval: ITAT Remands Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-Remands-Case-Unlimited-Scrutiny-Assessment-taxscan.jpg "Assessment Converted from limited to Unlimited Scrutiny without Approval: ITAT Remands Case [Read Order]")
ITAT Quashes PCIT's Revision u/s 263, Finds AO Conducted Proper Verification of Investment and ESI Payments [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal(ITAT) quashed the Principal Commissioner of Income Tax(PCIT)’s revision order under Section 263 of Income Tax Act,1961, holding that the Assessing...
![ITAT Quashes PCITs Revision u/s 263, Finds AO Conducted Proper Verification of Investment and ESI Payments [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-PCITs-Revision-PCITs-Revision-Section-263-AO-Conducted-Proper-Verification-Proper-Verification-of-Investment-Investment-and-ESI-Payments-ESI-Payments-taxscan.jpg "ITAT Quashes PCITs Revision u/s 263, Finds AO Conducted Proper Verification of Investment and ESI Payments [Read Order]")
Addition of ₹12 Lakh u/s 69A: ITAT holds Sundry Debtors do not Qualify as Unexplained Income [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal (ITAT) found that the addition of ₹12 Lakh under Section 69A of Income Tax Act,1961 was not justified, as the sundry debtors shown in the books did...
![Addition of ₹12 Lakh u/s 69A: ITAT holds Sundry Debtors do not Qualify as Unexplained Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Jaipur-Unexplained-Income-Section-69A-of-Income-Tax-Act-TAXSCAN.jpg "Addition of ₹12 Lakh u/s 69A: ITAT holds Sundry Debtors do not Qualify as Unexplained Income [Read Order]")
![ITAT Sets Aside PCITs Revision, Upholds Deduction u/s 10AA Due to Proper AO Review [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Sets-Aside-PCITs-Revision-PCITs-Revision-PCITs-Upholds-Deduction-Section-10AA-Due-to-Proper-AO-Review-AO-Review-taxscan.jpg "ITAT Sets Aside PCITs Revision, Upholds Deduction u/s 10AA Due to Proper AO Review [Read Order]")
Rejection of Registration Application u/s 12AB: ITAT Remands Matter to CIT(E) for Reconsideration [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal ( ITAT ) remanded the matter to the Commissioner of Income Tax (Exemption)[CIT(E)] for reconsideration after the rejection of a registration...
![Rejection of Registration Application u/s 12AB: ITAT Remands Matter to CIT(E) for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Rejection-of-Registration-Registration-Application-Registration-Application-Section-12AB-ITAT-ITAT-Remands-Matter-Remands-Matter-to-CITE-taxscan.jpg "Rejection of Registration Application u/s 12AB: ITAT Remands Matter to CIT(E) for Reconsideration [Read Order]")