![ITAT directs Deposit of Cost of Rs. 2,000 in PM Relief Fund for Failure to Cooperate Before Appellate Authority in Respect of Penalty Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-directs-Deposit-ITAT-Deposit-PM-Relief-Fund-Appellate-Authority-Penalty-Proceedings-Taxscan.jpg "ITAT directs Deposit of Cost of Rs. 2,000 in PM Relief Fund for Failure to Cooperate Before Appellate Authority in Respect of Penalty Proceedings [Read Order]")
ITAT directs Deposit of Cost of Rs. 2,000 in PM Relief Fund for Failure to Cooperate Before Appellate Authority in Respect of Penalty Proceedings [Read Order]
The Income Tax Appellate Tribunal (ITAT) Jaipur bench directed the deposit cost of Rs.2,000/- in the Prime Minister Relief Fund for failure to...
![Failure to prove sufficient cause to condone delay in filing appeal against revision order passed u/s 263 of Income Tax Act: ITAT dismisses appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-to-prove-sufficient-cause-to-condone-delay-filing-appeal-against-revision-order-condone-delay-Income-Tax-Act-revision-order-ITAT-dismisses-appeal-ITAT-appeal-taxscan.jpg "Failure to prove sufficient cause to condone delay in filing appeal against revision order passed u/s 263 of Income Tax Act: ITAT dismisses appeal [Read Order]")
![Delay in filling Form 67 doesnt result in disallowance of Foreign Tax Credit under Rule 128(9) of Income Tax Rules: ITAT grants claim on FTS [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delay-in-filling-Form-67-disallowance-of-Foreign-Tax-Credit-filling-Form-67-Foreign-Tax-Credit-Income-Tax-Income-Tax-Rules-ITAT-grants-claim-on-FTS-taxscan.jpg "Delay in filling Form 67 doesnt result in disallowance of Foreign Tax Credit under Rule 128(9) of Income Tax Rules: ITAT grants claim on FTS [Read Order]")
![Registration u/s 12AA of Income Tax Act cant be denied if Charitable Trust is genuinely performing its object of imparting Education: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Registration-Income-Tax-Act-Income-Tax-Charitable-Trust-Trust-imparting-Education-Education-ITAT-Taxscan.jpg "Registration u/s 12AA of Income Tax Act cant be denied if Charitable Trust is genuinely performing its object of imparting Education: ITAT [Read Order]")
![Order passed by AO in Absence of Proper Inquiry shall be liable to Revision u/s 263 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Order-AO-Proper-Inquiry-Order-passed-by-AO-in-Absence-of-Proper-Inquiry-Revision-taxscan.jpg "Order passed by AO in Absence of Proper Inquiry shall be liable to Revision u/s 263 of Income Tax Act: ITAT [Read Order]")
ITAT Confirms 25% Deduction in DLC Rate on Account of Passing of IOCL Pipeline in Middle Part of Land [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT), confirmed 25% deduction in District Level Committee (DLC) rate on account of passing of the Indian Oil Corporation Limited (IOCL)...
![ITAT Confirms 25% Deduction in DLC Rate on Account of Passing of IOCL Pipeline in Middle Part of Land [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-Confirms-25-Deduction-in-DLC-Rate-ITAT-Deduction-in-DLC-Rate-DLC-Rate-Passing-of-IOCL-Pipeline-in-Middle-Part-of-Land-IOCL-Pipeline-Taxscan.jpg "ITAT Confirms 25% Deduction in DLC Rate on Account of Passing of IOCL Pipeline in Middle Part of Land [Read Order]")
Disallowance of Expenditure is not Mistake Apparent on Record, Outside Purview of Section 154 of Income Tax Act: ITAT [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal (ITAT), held that the expenditure in relation to increase in authorized share capital is of capital expenditure or revenue expenditure is out of the...
![Disallowance of Expenditure is not Mistake Apparent on Record, Outside Purview of Section 154 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Disallowance-of-Expenditure-Mistake-Apparent-on-Record-Outside-Purview-Income-Tax-Act-ITAT-TAXSCAN.jpg "Disallowance of Expenditure is not Mistake Apparent on Record, Outside Purview of Section 154 of Income Tax Act: ITAT [Read Order]")
ITAT dismisses Assessment Order passed u/s 153 of Income Tax Act without recording proper satisfaction [Read Order]
The Income Tax Appellate Tribunal (ITAT) Jaipur bench dismissed the assessment order passed under Section 153 of the Income Tax Act , 1961 without recording proper satisfaction. As per...
![ITAT dismisses Assessment Order passed u/s 153 of Income Tax Act without recording proper satisfaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-Assessment-passed-Income-Tax-Act-recording-satisfaction-TAXSCAN.jpg "ITAT dismisses Assessment Order passed u/s 153 of Income Tax Act without recording proper satisfaction [Read Order]")
![Purchase and sale of shares are Not Bogus: ITAT deletes Penalty u/s 271(1)(c) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Purchase-and-sale-of-shares-ITAT-deletes-Penalty-Income-Tax-Act-sale-of-shares-Purchase-of-Shares-Penalty-taxscan.jpg "Purchase and sale of shares are Not Bogus: ITAT deletes Penalty u/s 271(1)(c) of Income Tax Act [Read Order]")
4 Months 15 days shall be Taken as 5 Months for Interest Calculation of Late Deposit of TDS: ITAT [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) held that term month not to be considered as per British calendar month. The case are that the assessee company was engaged in business...
![4 Months 15 days shall be Taken as 5 Months for Interest Calculation of Late Deposit of TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Interest-Calculation-of-Late-Deposit-of-TDS-TDS-Interest-Calculation-Interest-Late-Deposit-ITAT-Taxscan.jpg "4 Months 15 days shall be Taken as 5 Months for Interest Calculation of Late Deposit of TDS: ITAT [Read Order]")
Failure to file ITR bonafidely and witness no Loss to Revenue as Proper Tax was already Paid: ITAT deletes Penalty [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) set aside penalty of Rs.5000 under Section 271F of the Income Tax Act, 1961 on grounds of non-filing of returns by the assessee bonafidely...
![Failure to file ITR bonafidely and witness no Loss to Revenue as Proper Tax was already Paid: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-file-ITR-Loss-Revenue-Proper-Tax-already-Paid-ITAT-Penalty-taxscan-.jpg "Failure to file ITR bonafidely and witness no Loss to Revenue as Proper Tax was already Paid: ITAT deletes Penalty [Read Order]")
Contract/Professional Receipts Reflected in Form 26AS Rightly Offered under Presumptive Tax: ITAT deletes Addition [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) held that the Contact/ Professional Receipts reflected in the Form 26AS shall be Taxed at 8% under Section 44AD of Income Tax Act, 1961. ...
![Contract/Professional Receipts Reflected in Form 26AS Rightly Offered under Presumptive Tax: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Contract-Professional-Receipts-Reflected-Form-Rightly-Offered-Presumptive-Tax-ITAT-taxscan.jpg "Contract/Professional Receipts Reflected in Form 26AS Rightly Offered under Presumptive Tax: ITAT deletes Addition [Read Order]")