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
![S. 145(3) of Income Tax Cannot Be Invoked Without Identifying Specific Defects in Books: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Defects-in-Books-of-Account-1.jpg "S. 145(3) of Income Tax Cannot Be Invoked Without Identifying Specific Defects in Books: ITAT [Read Order]")
S. 145(3) of Income Tax Cannot Be Invoked Without Identifying Specific Defects in Books: ITAT [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) ruled that Section 145(3) of the Income Tax Act, 1961, cannot be invoked without...
![Addition of Rs. 55 Lakh as Undisclosed Income Based on Retraction: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Addition-Undisclosed-Income-Retraction-ITAT-taxscan.jpg "Addition of Rs. 55 Lakh as Undisclosed Income Based on Retraction: ITAT deletes Addition [Read Order]")
![ITAT deletes Rs. 3 lakh Income Addition, Finds proportionate Income already disclosed in return [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Income-Addition-Income-Tax-taxscan.jpg "ITAT deletes Rs. 3 lakh Income Addition, Finds proportionate Income already disclosed in return [Read Order]")
![Unexplained Loans of Rs. 4.28 Crore: ITAT upholds CIT(A) Decision to delete Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Unexplained-Loans-Loan-ITAT-ITAT-Upholds-CITA-Decision-CITA-Delete-Addition-CITA-Decision-to-Delete-Addition-taxscan.jpg "Unexplained Loans of Rs. 4.28 Crore: ITAT upholds CIT(A) Decision to delete Addition [Read Order]")
![ITAT Jaipur quashes Section 263 Order Due to Violation of Natural Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Jaipur-Section-263-Order-Due-Natural-Justice-Taxscan.jpg "ITAT Jaipur quashes Section 263 Order Due to Violation of Natural Justice [Read Order]")
ITAT Remands Case to Assessing Officer for Fresh Adjudication Due to Lack of Reasonable Opportunity [Read Order]
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, has remanded a case back to the Assessing Officer (AO) for fresh adjudication, citing a lack of reasonable opportunity...
![ITAT Remands Case to Assessing Officer for Fresh Adjudication Due to Lack of Reasonable Opportunity [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Remands-Case-Remands-Case-Assessing-Officer-Fresh-Adjudication-Lack-of-Reasonable-Opportunity-Reasonable-Opportunity-taxscan.jpg "ITAT Remands Case to Assessing Officer for Fresh Adjudication Due to Lack of Reasonable Opportunity [Read Order]")
Additional Income declared in Survey considered as Business Income not Charged u/s 68, 69A: ITAT [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that additional income declared in the survey was considered business income and not charged under Sections 69 and 69A of the Income...
![Additional Income declared in Survey considered as Business Income not Charged u/s 68, 69A: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Business-Income-Additional-Income-taxscan.jpg "Additional Income declared in Survey considered as Business Income not Charged u/s 68, 69A: ITAT [Read Order]")
Lack of Specific FCRA Violation Details u/s S.12AB: ITAT quashes Registration Rejection Order [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal (ITAT) quashed the rejection order of the Commissioner of Income Tax (Exemption) [CIT(E)] citing that the order lacked specific details of violation...
![Lack of Specific FCRA Violation Details u/s S.12AB: ITAT quashes Registration Rejection Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Lack-of-Specific-FCRA-FCRA-FCRA-Violation-Details-FCRA-Violation-ITAT-ITAT-quashes-Registration-Rejection-Order-Rejection-Order-taxscan.jpg "Lack of Specific FCRA Violation Details u/s S.12AB: ITAT quashes Registration Rejection Order [Read Order]")
ITAT Grants Trust another opportunity to Rectify Defects in S.12AB Registration Application [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal ( ITAT ), has granted the trust the opportunity to rectify defects in Section 12AB of the Income Tax Act, 1961, with regard to registration...
![ITAT Grants Trust another opportunity to Rectify Defects in S.12AB Registration Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Registration-Application-Section-12AB-taxscan.jpg "ITAT Grants Trust another opportunity to Rectify Defects in S.12AB Registration Application [Read Order]")
No Addition can be made in the hands of Assessee based on Retracted Statements: ITAT [Read Order]
In a recent ruling, the Income Tax Appellate Tribunal ( ITAT ), Jaipur Bench, comprising Judicial Member Dr. S. Seethalakshmi and Accountant Member Shri Rathod Kamlesh Jayantbhai, dismissed an appeal...
![No Addition can be made in the hands of Assessee based on Retracted Statements: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Retracted-Statements-ITAT-Income-Tax-Act-1961-Income-Tax-Department-corroborative-evidence-Supreme-Court-ruling-Assessing-Officer-Rajasthan-High-Court-Taxscan.jpg "No Addition can be made in the hands of Assessee based on Retracted Statements: ITAT [Read Order]")
Double Taxation and Procedural Lapses: ITAT Quashes Addition of ₹62 Lakhs as Unexplained Cash [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) set aside an addition of ₹ 62 Lakhs on the assessee based on alleged dissimilarities in the amount of cash recorded in the audit books and...
![Double Taxation and Procedural Lapses: ITAT Quashes Addition of ₹62 Lakhs as Unexplained Cash [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Double-Taxation-Procedural-Lapses-Unexplained-Cash-taxscan.jpg "Double Taxation and Procedural Lapses: ITAT Quashes Addition of ₹62 Lakhs as Unexplained Cash [Read Order]")
PACS Development Fund Contributions not Business Expense: ITAT upholds Disallownace Citing Binding Rajasthan High Court Precedent [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal ( ITAT ) disallowed the contributions to the PACS development fund to be deducted from tax under Section 154 of the Income Tax Act. The assessee...
![PACS Development Fund Contributions not Business Expense: ITAT upholds Disallownace Citing Binding Rajasthan High Court Precedent [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Jaipur-PACS-Development-Fund-PACS-Development-Business-Expense-Rajasthan-High-Court-Precedent-taxscan.jpg "PACS Development Fund Contributions not Business Expense: ITAT upholds Disallownace Citing Binding Rajasthan High Court Precedent [Read Order]")