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
![Form 10IE Directory, not Mandatory: ITAT directs CPC to allow Benefit of New Income Tax Regime [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/New-Income-Tax-Regime-Benefit-of-New-Income-Tax-ITAT-directs-Pune-Bench-Centralised-Processing-Centre-taxscan.jpg "Form 10IE Directory, not Mandatory: ITAT directs CPC to allow Benefit of New Income Tax Regime [Read Order]")
Form 10IE Directory, not Mandatory: ITAT directs CPC to allow Benefit of New Income Tax Regime [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal has directed the Centralised Processing Centre (CPC) to allow the benefit of filing Income Tax...
![Registration of Charitable Trust u/s 12 of Income Tax Act: ITAT grants Opportunity to Prove Genuineness of Its Charitable Activity [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Registration-of-Charitable-Trust-us12-of-Income-Tax-Act-ITAT-Genuineness-of-Its-Charitable-Activity-TAXSCAN.jpg "Registration of Charitable Trust u/s 12 of Income Tax Act: ITAT grants Opportunity to Prove Genuineness of Its Charitable Activity [Read Order]")
![Income earned from Leasing of Trust Building Is Commercial Business Activity: ITAT upholds Cancellation of Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-income-tax-acts-commercial-business-activities-leasing-of-building-TAXSCAN.jpg "Income earned from Leasing of Trust Building Is Commercial Business Activity: ITAT upholds Cancellation of Registration [Read Order]")
![Construction Of Houses, Housing Colonies for low-income groups not Charitable Activity u/s 2(15) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-income-tax-acts-Housing-for-low-income-groups-come-of-small-house-TAXSCAN.jpg "Construction Of Houses, Housing Colonies for low-income groups not Charitable Activity u/s 2(15) of Income Tax Act: ITAT [Read Order]")
![Failure to Deposit Employees’ share of PF and ESIC within prescribed time under Respective Act: ITAT upholds Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Pune-Income-Tax-Income-Tax-news-Provident-Fund-Employee-State-Insurance-Corporation-TAXSCAN.jpg "Failure to Deposit Employees’ share of PF and ESIC within prescribed time under Respective Act: ITAT upholds Disallowance [Read Order]")
ITAT directs Re adjudication on Deduction claiming Interest paid to Maharashtra State Cooperative Bank u/s 37(1) of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Pune bench directed readjudication on deduction claiming the interest paid to Maharashtra State Cooperative Bank under Section 37(1) of the Income Tax Act,...
![ITAT directs Re adjudication on Deduction claiming Interest paid to Maharashtra State Cooperative Bank u/s 37(1) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Pune-Income-Tax-Maharashtra-State-Cooperative-Bank-Tax-deduction-claims-taxscan.jpg "ITAT directs Re adjudication on Deduction claiming Interest paid to Maharashtra State Cooperative Bank u/s 37(1) of Income Tax Act [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 Source ( TDS ) deduction under Section 194A(3)(iii)(a)...
![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]")
![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]
The single member bench of Income Tax Appellate Tribunal ( ITAT ) of Pune while observing the transfer of fixed deposits of deceased husbands during the demonetisation period for purchase of...
![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]
The Income Tax Appellate Tribunal (ITAT) of Pune bench while allowing the appeal filed by the assessee held that territorial jurisdiction of the AO is determined on the basis of place where the...
![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]
The Pune Bench of the Income Tax Appellate Tribunal ( ITAT ) observed that the interest and dividend derived by one cooperative society from investment with another one is eligible for deduction...
![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]")