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
![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]")
Failure to Deposit Employees’ share of PF and ESIC within prescribed time under Respective Act: ITAT upholds Disallowance [Read Order]
The Pune bench Income Tax Appellate Tribunal ( ITAT ) while upheld the disallowance observed that the assessee Failed to deposit employees share of...
![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]](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]](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]")
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]")