ITAT Pune
Explore the latest ITAT Pune judgments, orders, and appellate decisions on direct tax matters from the Pune bench of the Income Tax Appellate Tribunal
![AO Adds Gross Receipt of ₹24,89,121 u/s 144 for Commission Income Instead of Net Income: ITAT Remands Matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Pune-ITAT-Income-Tax-Appellate-Tribunal-Gross-Receipt-Section-144-of-the-Income-Tax-Act-Section-144-Net-Income-taxscan.jpg "AO Adds Gross Receipt of ₹24,89,121 u/s 144 for Commission Income Instead of Net Income: ITAT Remands Matter for Fresh Adjudication [Read Order]")
AO Adds Gross Receipt of ₹24,89,121 u/s 144 for Commission Income Instead of Net Income: ITAT Remands Matter for Fresh Adjudication [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) remanded the matter concerning the addition of Rs. 24,89,121 as gross receipts of...
![Taxpayer Mistakenly Labeled ₹21,28,710 as Commission Expenses Instead of Construction Expenses: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-ITAT-ITAT-Pune-Income-Tax-Appellate-Tribunal-TAXSCAN.jpg "Taxpayer Mistakenly Labeled ₹21,28,710 as Commission Expenses Instead of Construction Expenses: ITAT deletes Addition [Read Order]")
![Property Transfer u/s 2(47) Requires Buyer Possession and Consideration Receipt: ITAT Remands Matter for Document Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-ITAT-ITAT-Pune-Income-Tax-Appellate-Tribunal-Property-transfer-TAXSCAN.jpg "Property Transfer u/s 2(47) Requires Buyer Possession and Consideration Receipt: ITAT Remands Matter for Document Verification [Read Order]")
![Cooperative Societies Eligible for Deduction on Interest Income from Cooperative Banks: ITAT Cites Co-op Banks are basically Co-op Societies’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Puna-Cooperative-Societies-Cooperative-Banks-Taxscan.jpg "Cooperative Societies Eligible for Deduction on Interest Income from Cooperative Banks: ITAT Cites Co-op Banks are basically Co-op Societies’ [Read Order]")
![No Bar u/s 115 BAC to Carry Forward and Set off Losses Under Capital Gains: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Pune-Section-115BAC-of-the-Income-Tax-Act-Capital-Gains-Losses-Under-Capital-Gains-Carry-Forward-bar-carry-forward-ITAT-news-ITAT-updates-taxscan.jpg "No Bar u/s 115 BAC to Carry Forward and Set off Losses Under Capital Gains: ITAT [Read Order]")
S. 80IA Claim Disallowance w/o Verification of Nature of Assessee as Developer or Works Contractor by AO: ITAT returns Matter [Read Order]
Recently, the Pune Bench of the Income Tax Appellate Tribunal ( ITAT ) dealt with a significant issue regarding the denial of a deduction claim under Section 80IA(4) of the Income Tax Act, 1961. ...
![S. 80IA Claim Disallowance w/o Verification of Nature of Assessee as Developer or Works Contractor by AO: ITAT returns Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Pune-Assessing-Officer-Sectio-80IA-Claim-Disallowance-Income-Tax-Denial-of-a-deduction-taxscan.jpg "S. 80IA Claim Disallowance w/o Verification of Nature of Assessee as Developer or Works Contractor by AO: ITAT returns Matter [Read Order]")
COVID-19 prevented Assessee from complying with Income Tax Notices: ITAT quashes Penalty u/s 272A(1)(d) [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Pune Bench recently quashed a penalty under Section 272A(1)(d) of the Income Tax Act, 1961, citing COVID-19 as a valid reason for non-compliance with...
![COVID-19 prevented Assessee from complying with Income Tax Notices: ITAT quashes Penalty u/s 272A(1)(d) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Pune-Income-tax-COVID-19-Income-Tax-Notice-Section-272A1d-of-Income-Tax-Act-taxscan.jpg "COVID-19 prevented Assessee from complying with Income Tax Notices: ITAT quashes Penalty u/s 272A(1)(d) [Read Order]")
ITAT dismisses CIT(E) Appeal on Mahindra International School's Tax Exemption due to Non-Compliance with Prescribed Authority Approval u/s 143(3) [Read Order]
The Pune Bench of Income Tax Appellate Tribunal dismissed the revenue appeal on Educational Institution’s Tax Exemption due to non-compliance with the requirements prescribed under Section 143(3) of...
![ITAT dismisses CIT(E) Appeal on Mahindra International Schools Tax Exemption due to Non-Compliance with Prescribed Authority Approval u/s 143(3) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Pune-Income-Tax-Appellate-Tribunal-CITE-CITE-Appeal-Mahindra-International-School-Tax-Exemption-Section-1433-of-the-Income-Tax-Act-taxscan.jpg "ITAT dismisses CIT(E) Appeal on Mahindra International Schools Tax Exemption due to Non-Compliance with Prescribed Authority Approval u/s 143(3) [Read Order]")
![S.54F Deduction Fully Allowable on Capital Gains Reinvestment with Proforma Purchaser: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Pune-Deduction-S.54F-Deduction-Capital-Gains-Taxscan.jpg "S.54F Deduction Fully Allowable on Capital Gains Reinvestment with Proforma Purchaser: ITAT [Read Order]")
Non-Adjudication and Failure to State Point of Determination u/s 250(6) of Income Tax: ITAT remands Matter to CIT(A) [Read Order]
The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) remanded the matter to the Commissioner Of Income Tax (Appeals) due to non-adjudication and failure to state the point of determination under...
![Non-Adjudication and Failure to State Point of Determination u/s 250(6) of Income Tax: ITAT remands Matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-ITAT-Adjudication-process-Income-Tax-Act-TAXSCAN.jpg "Non-Adjudication and Failure to State Point of Determination u/s 250(6) of Income Tax: ITAT remands Matter to CIT(A) [Read Order]")
ITAT Reverses Addition made Solely based on Survey Statement u/s 133A without Corroborative Evidence [Read Order]
The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) reversed the addition made solely based on the survey statement under Section 133A of the Income Tax Act, 1961 without any corroborative...
![ITAT Reverses Addition made Solely based on Survey Statement u/s 133A without Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Pune-Addition-Made-Solely-Survey-Statement-Section-133A-Income-Tax-Act-Income-Tax-Appellate-Tribunal-taxscan.jpg "ITAT Reverses Addition made Solely based on Survey Statement u/s 133A without Corroborative Evidence [Read Order]")
![ITAT Invalidates unsigned NFAC Order, remands Matter for Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-unsigned-NFAC-Order-remands-Matter-Re-Adjudication-taxscan.jpg "ITAT Invalidates unsigned NFAC Order, remands Matter for Re-Adjudication [Read Order]")