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
![Deduction u/s 80IA(4) cannot be Denied for Delayed Filing of Form 10CCB Audit Report: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Deduction-us-80IA4-Delayed-Filing-of-Form-10CCB-Audit-Report-ITAT-TAXSCAN.jpg "Deduction u/s 80IA(4) cannot be Denied for Delayed Filing of Form 10CCB Audit Report: ITAT [Read Order]")
Deduction u/s 80IA(4) cannot be Denied for Delayed Filing of Form 10CCB Audit Report: ITAT [Read Order]
The Pune Bench of Income Tax Appellate Tribunal(ITAT) ruled that the deduction under section 80IA(4) of Income Tax Act,1961 cannot be denied solely...
![CPC Assessed Income under New Regime via Form 10IE: ITAT sets aside Order as Return Filed under Old Regime, Conditions of S. 115 BAC Not Fully Met [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Pune-CPC-Assessed-Income-Income-CPC-New-Regime-via-Form-10IE-Form-10IE-taxscan.jpg "CPC Assessed Income under New Regime via Form 10IE: ITAT sets aside Order as Return Filed under Old Regime, Conditions of S. 115 BAC Not Fully Met [Read Order]")
![Non-appearance due to COVID pandemic: ITAT quashes exparte order citing sufficient ground for non-compliance [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-COVID-pandemic-non-compliance-taxscan.jpg "Non-appearance due to COVID pandemic: ITAT quashes exparte order citing sufficient ground for non-compliance [Read Order]")
![Delay in filing appeal due to pending cases in civil courts and financial struggle: ITAT condones 180 days delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/TAT-condones-delay-ITAT-Pune-Appeal-delay-due-to-civil-court-cases-ITAT-lenient-on-delay-Delay-condonation-petition-taxscan.jpg "Delay in filing appeal due to pending cases in civil courts and financial struggle: ITAT condones 180 days delay [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]](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]")
Taxpayer Mistakenly Labeled ₹21,28,710 as Commission Expenses Instead of Construction Expenses: ITAT deletes Addition [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal ( ITAT ) deleted an addition of Rs. 21,28,710 made by the Assessing Officer due to the taxpayer’s mistakenly misclassification of construction...
![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]
The Pune Bench of the Income Tax Appellate Tribunal ( ITAT ) remanded the matter concerning the addition of Long-Term Capital Gains ( LTCG ) concerning a property transfer under Section 2(47) of the...
![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]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) ruled that interest income earned from cooperative banks qualifies for a deduction under Section 80P(2)(d) of the Income Tax Act, 1961,...
![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]")