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
![Late ESI Contribution Deposited Before ITR Due Date: ITAT Upholds Deletion of Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102213-itat-jaipur-esi-itat-upholds-disallowance-taxscan.webp "Late ESI Contribution Deposited Before ITR Due Date: ITAT Upholds Deletion of Disallowance [Read Order]")
Late ESI Contribution Deposited Before ITR Due Date: ITAT Upholds Deletion of Disallowance [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) confirmed the deletion of an addition made under Section 36(1)(va) read with Section...
![TDS Mismatch on Commission Income Compared to Form 26AS: ITAT Upholds Deletion of ₹2.16 Crore Addition citing Audited Books [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/250x150_2102169-tds-commission-income-form-26as-taxscan.webp "TDS Mismatch on Commission Income Compared to Form 26AS: ITAT Upholds Deletion of ₹2.16 Crore Addition citing Audited Books [Read Order]")
![No Defect in Books Found: ITAT Upholds Deletion of Ad-Hoc 5% Disallowance on Various Business Expenses [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/250x150_2102187-itat-disallowance-business-expenses-various-business-expenses-no-defect-in-books-found-taxscan.webp "No Defect in Books Found: ITAT Upholds Deletion of Ad-Hoc 5% Disallowance on Various Business Expenses [Read Order]")
![Unsecured Loan Identity, Genuineness, and Creditworthiness Proved by Audited Financials: ITAT Upholds Deletion of Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2102023-itat-jaipur-itat-upholds-unsecured-loan-identity-taxscan.webp "Unsecured Loan Identity, Genuineness, and Creditworthiness Proved by Audited Financials: ITAT Upholds Deletion of Addition [Read Order]")
![ITAT Upholds ₹5.48 Lakh Brokerage Addition, Finds Seized Records Reflected Mock Trading, Not Unexplained Income [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/250x150_2101240-itat-brokerage-addition-seized-records-mock-trading-unexplained-income-taxscan.webp "ITAT Upholds ₹5.48 Lakh Brokerage Addition, Finds Seized Records Reflected Mock Trading, Not Unexplained Income [Read Order]")
Denial of 80G Approval for Non-Commencement of Activities and Expiry of Registration: ITAT Remits Matter to CIT(E) [Read Order]
The Jaipur Bench of Income Tax AppellateTribunal ( ITAT) remitted the matter to the Commissioner of Income Tax (Exemption) [CIT(E)] after finding that the rejection of approval under...
![Denial of 80G Approval for Non-Commencement of Activities and Expiry of Registration: ITAT Remits Matter to CIT(E) [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101230-registration-itat-taxscan.webp "Denial of 80G Approval for Non-Commencement of Activities and Expiry of Registration: ITAT Remits Matter to CIT(E) [Read Order]")
Penalty Liability on Legal Heirs: ITAT Upholds Liability u/s 159 and Restores Matter to AO to Verify Inherited Estate [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal ( ITAT ) restored the matter to the Assessing Officer (AO ) to verify the extent of the estate inherited by the legal heir while upholding the ...
![Penalty Liability on Legal Heirs: ITAT Upholds Liability u/s 159 and Restores Matter to AO to Verify Inherited Estate [Read Order]](https://images.taxscan.in/h-upload/2025/10/30/500x300_2100937-legal-heir-penalty-taxscan.webp "Penalty Liability on Legal Heirs: ITAT Upholds Liability u/s 159 and Restores Matter to AO to Verify Inherited Estate [Read Order]")
Income Surrendered during Survey Treated as Business Income, Not Unexplained Investment: ITAT Deletes Higher Tax u/s 115BBE [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) recently deleted higher tax imposed on an assessee, affirming that income voluntarily surrendered during a survey constitutes business...
![Income Surrendered during Survey Treated as Business Income, Not Unexplained Investment: ITAT Deletes Higher Tax u/s 115BBE [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095412-itat-business-income-additional-income-taxscan.webp "Income Surrendered during Survey Treated as Business Income, Not Unexplained Investment: ITAT Deletes Higher Tax u/s 115BBE [Read Order]")
Invalid Reopening on Old Loan Balances: ITAT quashes Reopening Based on Balance Sheet Suspicion and Pre-Commencement Loans [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal quashed the reopening based on suspicions raised by the balance sheet and old loans. The Tribunal noted that the assessee had not commenced...
![Invalid Reopening on Old Loan Balances: ITAT quashes Reopening Based on Balance Sheet Suspicion and Pre-Commencement Loans [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094261-old-loan-itat-quashes-taxscan.webp "Invalid Reopening on Old Loan Balances: ITAT quashes Reopening Based on Balance Sheet Suspicion and Pre-Commencement Loans [Read Order]")
Undisclosed Jewellery & Diary Expenses: ITAT Sets Aside Additions, Holds Family Inheritance and Household Withdrawals Sufficient to Explain Sources [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) had set aside Income Tax additions of ₹41.48L under Section 69A and diary additions under section 69C and upheld the family source...
![Undisclosed Jewellery & Diary Expenses: ITAT Sets Aside Additions, Holds Family Inheritance and Household Withdrawals Sufficient to Explain Sources [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/500x300_2093856-itat-jewellery-diary-expense-taxscan.webp "Undisclosed Jewellery & Diary Expenses: ITAT Sets Aside Additions, Holds Family Inheritance and Household Withdrawals Sufficient to Explain Sources [Read Order]")
₹1.30 Cr Cash Deposits Not ‘Unexplained’ u/s 68: ITAT Relies on Books of Account to Reject Survey-Based Income Tax Addition [Read Order]
The Jaipurbench of Income Tax Appellate Tribunal (ITAT) held that when the cash sales were duly recorded in the books of account, they could not be treated as unexplained under Section 68 and...
![₹1.30 Cr Cash Deposits Not ‘Unexplained’ u/s 68: ITAT Relies on Books of Account to Reject Survey-Based Income Tax Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093437-cash-deposits-itat-income-tax-taxscan.webp "₹1.30 Cr Cash Deposits Not ‘Unexplained’ u/s 68: ITAT Relies on Books of Account to Reject Survey-Based Income Tax Addition [Read Order]")