ITAT Kolkata
Explore the latest ITAT Kolkata judgments, orders, and appellate decisions on direct tax matters from the Kolkata bench of the Income Tax Appellate Tribunal
![Rejection of Registration Application for Wrong Section Code: ITAT Allows Revised Form 10D Filing Before CIT(E) [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/500x300_2060562-rejection-registration-application-taxscan.webp "Rejection of Registration Application for Wrong Section Code: ITAT Allows Revised Form 10D Filing Before CIT(E) [Read Order]")
Rejection of Registration Application for Wrong Section Code: ITAT Allows Revised Form 10D Filing Before CIT(E) [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) allows revised Form 10D filing before Commissioner of Income Tax ( Exemption)[CIT(E)],...
![Unexplained Cash Credit on ₹31.15 Lakh Loan Repayment: ITAT Upholds Deletion Confirming Genuine Repayment Through Banking Channels [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/250x150_2060517-unexplained-cash-credit.webp "Unexplained Cash Credit on ₹31.15 Lakh Loan Repayment: ITAT Upholds Deletion Confirming Genuine Repayment Through Banking Channels [Read Order]")
![ITAT Remands Case After Assessee Submits Cash Summaries, Audit Report, and Valuation Documents for Reconsideration [Read Order]](https://images.taxscan.in/h-upload/2025/07/06/250x150_2059890-itat-itat-remands-case-itat-remands-case-after-assessee-submits-cash-summaries-taxscan.webp "ITAT Remands Case After Assessee Submits Cash Summaries, Audit Report, and Valuation Documents for Reconsideration [Read Order]")
![Relief for Philips India: ITAT Upholds 30% Depreciation on Moulds Used by Exclusive Vendors [Read Order]](https://images.taxscan.in/h-upload/2025/06/28/250x150_2055568-philips-india-madras-highcourt-redo-assessment-tnvat-act-taxscan.webp "Relief for Philips India: ITAT Upholds 30% Depreciation on Moulds Used by Exclusive Vendors [Read Order]")
![ITAT Allows Foreign Tax Credit Despite Delay in Filing Form 67, Says Compliance is Directory and Not Mandatory [Read Order]](https://images.taxscan.in/h-upload/2025/06/26/250x150_2054616-itat-foreign-tax-credit-taxscan.webp "ITAT Allows Foreign Tax Credit Despite Delay in Filing Form 67, Says Compliance is Directory and Not Mandatory [Read Order]")
ITAT sets aside Income Tax Penalty on Fruit Dealer for Misreporting, Directs CIT(A) to Reconsider Immunity Despite Form 68 Lapse [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has set aside a penalty imposed for misreporting of income while directing the Commissioner of Income Tax (Appeals) ( CIT(A) ) to...
![ITAT sets aside Income Tax Penalty on Fruit Dealer for Misreporting, Directs CIT(A) to Reconsider Immunity Despite Form 68 Lapse [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/500x300_2054364-2041840-penalty-us-2711c-estimated-itat-penalty-absence-concealment-taxscan.webp "ITAT sets aside Income Tax Penalty on Fruit Dealer for Misreporting, Directs CIT(A) to Reconsider Immunity Despite Form 68 Lapse [Read Order]")
![Delay in Filing Form 10B Does Not Bar Exemption under Sections 11 & 12 of ITA: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/21/500x300_2051788-delay-in-filing-form-10b-filing-form-10b-form-10b-taxscan.webp "Delay in Filing Form 10B Does Not Bar Exemption under Sections 11 & 12 of ITA: ITAT [Read Order]")
Slight Delay in Filing Form 67 Cannot Take Away DTAA Benefit: ITAT Grants Relief to Microsoft Employee for Salary Received in US [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to a Microsoft employee for salary received in the US, holding that a slight delay in filing Form 67 cannot take away...
![Slight Delay in Filing Form 67 Cannot Take Away DTAA Benefit: ITAT Grants Relief to Microsoft Employee for Salary Received in US [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_2050048-itat-kolkata-form67-delay-dtaa-benefit-itat-microsoft-employee-salary-us-taxscan.webp "Slight Delay in Filing Form 67 Cannot Take Away DTAA Benefit: ITAT Grants Relief to Microsoft Employee for Salary Received in US [Read Order]")
ITAT Holds Corporate Guarantee as International Transaction, Grants Relief to Tega Industries by Restricting TP Adjustment to 0.5% Fee
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT ) granted relief to Tega Industries by restricting the Transfer Pricing (TP) adjustment to 0.5% in respect of a corporate guarantee fee,...
CPC cannot Deny S. 80P Deduction to Cooperatives for AY 2018–19: ITAT clarifies Prima Facie Adjustment Begins from AY 2021–22 [Read Order]
The Kolkata Benchof Income Tax Appellate Tribunal (ITAT) held that the prima facie disallowance of deduction under Section 80P of the Income Tax Act, 1961, while processing returns under Sections...
![CPC cannot Deny S. 80P Deduction to Cooperatives for AY 2018–19: ITAT clarifies Prima Facie Adjustment Begins from AY 2021–22 [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2042915-interest-urban-cooperative-banks-society-income-itat-80p-deduction-taxscan.webp "CPC cannot Deny S. 80P Deduction to Cooperatives for AY 2018–19: ITAT clarifies Prima Facie Adjustment Begins from AY 2021–22 [Read Order]")
ITAT Condones 148-Day Delay, Remands Case to CIT(A) Due to Assessee's Medical Grounds and Legal Oversight [Read Order]
The Income Tax Appellate Tribunal (ITAT) Kolkata Bench has condoned a 148-day delay in filing an appeal, accepting medical reasons and legal oversight as valid grounds. The tribunal directed the...
![ITAT Condones 148-Day Delay, Remands Case to CIT(A) Due to Assessees Medical Grounds and Legal Oversight [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2042905-income-tax-patna-high-court-income-tax-appeal-condones-delay-income-tax-appeal-filing-delay-taxscan.webp "ITAT Condones 148-Day Delay, Remands Case to CIT(A) Due to Assessees Medical Grounds and Legal Oversight [Read Order]")
![ITAT Deletes ₹1 Crore Addition, Rules Refunded Advances Cant Be Taxed as Income [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2042898-itat-itat-kolkata-refunded-advance-taxscan.webp "ITAT Deletes ₹1 Crore Addition, Rules Refunded Advances Cant Be Taxed as Income [Read Order]")