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
![Taxpayer Must Disclose Cash-in-Hand, Bank Balances, and Receivables Even Under Presumptive Taxation Scheme: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Cash-in-Hand.jpg "Taxpayer Must Disclose Cash-in-Hand, Bank Balances, and Receivables Even Under Presumptive Taxation Scheme: ITAT [Read Order]")
Taxpayer Must Disclose Cash-in-Hand, Bank Balances, and Receivables Even Under Presumptive Taxation Scheme: ITAT [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) ruled that a taxpayer must disclose cash-in-hand, bank balances, and receivables even...
![ITAT Quashes Penalty for Non-Compliance to Statutory Notices During COVID-19, Citing Reasonable Cause [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Penalty-COVID-19-Statutory-Notices-taxscan.jpg "ITAT Quashes Penalty for Non-Compliance to Statutory Notices During COVID-19, Citing Reasonable Cause [Read Order]")
![4000+ Day Delay: ITAT Slams Trust for 9-Year Inaction, Dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Slams-Trust-ITAT-Slams-Dismisses-Appeal-Appeal-Slams-Trust-ITAT-Pune-taxscan.jpg "4000+ Day Delay: ITAT Slams Trust for 9-Year Inaction, Dismisses Appeal [Read Order]")
![ITAT sets aside PCIT’s Section 263 Order, Holds Bank of Maharashtra’s ₹1137 Crore Deduction for Bad and Doubtful Debts [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Set-PCIT-PCITs-Section-263-Bank-of-Maharashtra-Deduction-for-Bad-and-Doubtful-Debts-Doubtful-Debts-Debts-taxscan.jpg "ITAT sets aside PCIT’s Section 263 Order, Holds Bank of Maharashtra’s ₹1137 Crore Deduction for Bad and Doubtful Debts [Read Order]")
![Non-compliance with Statutory Notices Leads to Penalties and Additions: ITAT Restores Matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Non-compliance-Non-compliance-with-Statutory-Notices-Statutory-Notices-Leads-to-Penalties-and-Additions-Penalties-and-Additions-Penalties-taxscan.jpg "Non-compliance with Statutory Notices Leads to Penalties and Additions: ITAT Restores Matter to CIT(A) [Read Order]")
Relief to ITI IMC: ITAT Rules Government Grants Received Years Ago Still Qualify as Funding if FD Interest is Used for Education [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) held that government grants received years ago still qualify as funding if the fixed deposit (FD) interest is used for educational purposes....
![Relief to ITI IMC: ITAT Rules Government Grants Received Years Ago Still Qualify as Funding if FD Interest is Used for Education [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Relief-to-ITI-IMC-ITI-IMC-ITAT-ITAT-Rules-Government-Grants-Received-Qualify-as-Funding-if-FD-Interest-FD-Interest-FD-Interest-is-Used-for-Education-taxscan.jpg "Relief to ITI IMC: ITAT Rules Government Grants Received Years Ago Still Qualify as Funding if FD Interest is Used for Education [Read Order]")
![ITAT Rules Abandoned IPO Expenses as Revenue in Nature, Deletes Disallowance u/s 37(1) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Rules-ITAT-Rules-Abandoned-IPO-Expenses-IPO-Revenue-in-Nature-Deletes-Disallowance-Disallowance-taxscan.jpg "ITAT Rules Abandoned IPO Expenses as Revenue in Nature, Deletes Disallowance u/s 37(1) [Read Order]")
Disallowance of R&D Expense Deductions due to Missing DSIR Form 3CL: ITAT allows Full Deduction for 2016-17 [Read Order]
The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) allowed full R&D expense deduction for the assessment year 2016-17, despite the assessee’s failure to submit the required Department of...
![Disallowance of R&D Expense Deductions due to Missing DSIR Form 3CL: ITAT allows Full Deduction for 2016-17 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Pune-Income-Tax-Appellate-Tribunal-Form-3CL-TAXSCAN.jpg "Disallowance of R&D Expense Deductions due to Missing DSIR Form 3CL: ITAT allows Full Deduction for 2016-17 [Read Order]")
![85% of Unaccounted Cash Receipts as Income: ITAT Directs AO to Tax based on Net Profit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Pune-Net-Profit-Tax-Based-on-Net-Profit-Taxscan.jpg "85% of Unaccounted Cash Receipts as Income: ITAT Directs AO to Tax based on Net Profit [Read Order]")
Validity of Digital Evidence Without S.65B(4) Certificate: ITAT Upholds Addition of ₹4.20 Crore [Read Order]
The Pune Bench of Income Tax Appellate Tribunal(ITAT) upheld the addition of ₹4.20 crore, rejecting the challenge to the validity of digital evidence due to the absence of a Section 65B(4)...
![Validity of Digital Evidence Without S.65B(4) Certificate: ITAT Upholds Addition of ₹4.20 Crore [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/digital-evidence.jpg "Validity of Digital Evidence Without S.65B(4) Certificate: ITAT Upholds Addition of ₹4.20 Crore [Read Order]")
![Non-Payment of Advance Tax by Senior Citizen: ITAT Sets Aside CIT(A) Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Pune-Senior-Citizen-CITA-Order-Non-Payment-of-Advance-Tax-Taxscan.jpg "Non-Payment of Advance Tax by Senior Citizen: ITAT Sets Aside CIT(A) Order [Read Order]")
![ITAT quashes Penalty u/s 271B, Holds Reasonable Cause for Delay in Tax Audit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Tax-Audit-2.jpg "ITAT quashes Penalty u/s 271B, Holds Reasonable Cause for Delay in Tax Audit [Read Order]")