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
![No TDS Deduction required u/s 194A(3)(iii)(a) of Income Tax Act on Interest payment to Cooperative Society: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Pune-TDS-deduction-TDS-TAXSCAN.jpg "No TDS Deduction required u/s 194A(3)(iii)(a) of Income Tax Act on Interest payment to Cooperative Society: ITAT [Read Order]")
No TDS Deduction required u/s 194A(3)(iii)(a) of Income Tax Act on Interest payment to Cooperative Society: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Pune bench ruled that Interest payment made to cooperative society does not attract Tax Deduction at...
![Loan received through State Government does not attract S.43B(d) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Pune-Income-Tax-State-Government-loan-taxation-taxscan.jpg "Loan received through State Government does not attract S.43B(d) of Income Tax Act: ITAT [Read Order]")
![Transfer of FD of Deceased Husband during Demonetisation Period for purchase Agriculture plot: ITAT Remands matter to AO for verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-Income-Tax-Demonetisation-Agriculture-Plot-Purchase-taxscan.jpg "Transfer of FD of Deceased Husband during Demonetisation Period for purchase Agriculture plot: ITAT Remands matter to AO for verification [Read Order]")
![Territorial Jurisdiction of AO is determined on basis of place where assessee Resides or Carries Business or Profession: ITAT allows appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Territorial-Jurisdiction-Jurisdiction-AO-Business-Profession-Territorial-Jurisdiction-of-AO-is-determined-on-basis-of-place-where-assessee-ITAT-taxscan.jpg "Territorial Jurisdiction of AO is determined on basis of place where assessee Resides or Carries Business or Profession: ITAT allows appeal [Read Order]")
![Interest and Dividend derived by one Cooperative Society From Investment with another one is eligible for Deduction u/s 80P(2)(D) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Pune-Income-Tax-Cooperative-Society-TAXSCAN.jpg "Interest and Dividend derived by one Cooperative Society From Investment with another one is eligible for Deduction u/s 80P(2)(D) of Income Tax Act: ITAT [Read Order]")
Rejection of Application of Exemption claimed u/s 80G of Income Tax Act on account of failure to produce Documentary Evidence: ITAT directs Readjudication [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) of Pune bench while observing the rejection of the application of exemption claimed under Section 80G of the Income Tax Act, 1961 on account of failure to...
![Rejection of Application of Exemption claimed u/s 80G of Income Tax Act on account of failure to produce Documentary Evidence: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Pune-Income-Tax-Documentary-evidence-taxscan.jpg "Rejection of Application of Exemption claimed u/s 80G of Income Tax Act on account of failure to produce Documentary Evidence: ITAT directs Readjudication [Read Order]")
ITAT directs to Examine allowability of claim for Deduction of Service Tax made during Assessment Proceedings [Read Order]
The Pune bench of Income Tax Appellate Tribunal ( ITAT ) directed to examine the allowability of the claim for the deduction of service tax made during the assessment proceedings. The assessee,...
![ITAT directs to Examine allowability of claim for Deduction of Service Tax made during Assessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-Pune-ITAT-Income-Tax-ITAT-Service-Tax-Deduction-Tax-Deduction-Claim-Examination-Service-Tax-ITAT-Directive-Taxscan.jpg "ITAT directs to Examine allowability of claim for Deduction of Service Tax made during Assessment Proceedings [Read Order]")
Application for approval u/s 80G of Income Tax Act filed within Prescribed Time limit: ITAT allows appeal [Read Order]
The Pune bench of Income Tax Appellate Tribunal ( ITAT ) while allowing the appeal filed by the assessee held that application for approval under section 80G of the Income Tax Act filed within the...
![Application for approval u/s 80G of Income Tax Act filed within Prescribed Time limit: ITAT allows appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-Pune-ITAT-Income-Tax-Prescribed-time-limit-ITAT-Prescribed-Time-limit-taxscan.jpg "Application for approval u/s 80G of Income Tax Act filed within Prescribed Time limit: ITAT allows appeal [Read Order]")
No Requirement of Commencement of activity for registration if Trusts already engaged in Charitable Activity: ITAT [Read Order]
In a recent case, the Pune bench of the Income Tax Appellate Tribunal ( ITAT ) has held that there is no requirement for commencement of activity for registration if trusts are already engaged in...
![No Requirement of Commencement of activity for registration if Trusts already engaged in Charitable Activity: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Pune-Income-Tax-Charitable-trust-Taxation-for-trusts-Trust-registration-taxscan.jpg "No Requirement of Commencement of activity for registration if Trusts already engaged in Charitable Activity: ITAT [Read Order]")
ITAT upholds Addition in Absence of Cogent Material for genuineness of Share Application/Subscription Transaction [Read Order]
The Pune bench of Income Tax Appellate Tribunal ( ITAT ), while upholding the addition made under section 68 of the Income Tax Act, 1961 held that the assessee failed due to the absence of...
![ITAT upholds Addition in Absence of Cogent Material for genuineness of Share Application/Subscription Transaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-Pune-Income-Tax-Share-Application-Subscription-Transaction-Genuineness-of-Share-Application-taxscan.jpg "ITAT upholds Addition in Absence of Cogent Material for genuineness of Share Application/Subscription Transaction [Read Order]")
ITAT upholds Reassessment Proceedings initiated on information of Investigation Wings with respect to Accommodation Entry [Read Order]
The Pune bench of Income Tax Appellate Tribunal ( ITAT ) upheld the reassessment proceedings initiated on information wings with respect to accommodation entry. The assessee Vilson...
![ITAT upholds Reassessment Proceedings initiated on information of Investigation Wings with respect to Accommodation Entry [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Pune-Income-Tax-Reassessment-proceedings-Accommodation-entry-taxscan.jpg "ITAT upholds Reassessment Proceedings initiated on information of Investigation Wings with respect to Accommodation Entry [Read Order]")
Failure to Substantiate Genuineness of Source of investment with Respect to Purchase of immovable Property: ITAT directs Readjudication
The Pune bench of Income Tax Appellate Tribunal ( ITAT ) directs readjudication on account of failure to substantiate genuineness of source of investment with respect to purchase of...
