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
![Registration u/s 12AB of Income Tax Act cannot be Denied on Non-Clarification of Discrepancies due to Non-Receipt of Notice: ITAT directs De-novo Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Income-Tax-Act-Non-Receipt-of-Notice-ITAT-De-novo-Consideration-taxscan.jpg "Registration u/s 12AB of Income Tax Act cannot be Denied on Non-Clarification of Discrepancies due to Non-Receipt of Notice: ITAT directs De-novo Consideration [Read Order]")
Registration u/s 12AB of Income Tax Act cannot be Denied on Non-Clarification of Discrepancies due to Non-Receipt of Notice: ITAT directs De-novo Consideration [Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) has held that registration under Section 12B of Income Tax Act 1961 could not be denied on...
![Profit from Twin land transactions Taxable under Business Income, not Capital Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Profit-Twin-land-transactions-Taxable-Business-Income-not-Capital-Income-ITAT-TAXSCAN-1.jpg "Profit from Twin land transactions Taxable under Business Income, not Capital Income: ITAT [Read Order]")
![ITAT allows deduction on cost acquisition of land acquired from allottees of govt for rehabilitation dam project [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-deduction-cost-acquisition-land-acquired-allottees-govt-for-rehabilitation-dam-project-TAXSCAN.jpg "ITAT allows deduction on cost acquisition of land acquired from allottees of govt for rehabilitation dam project [Read Order]")
![Assessment Order Passed u/s 144 rws 147 of Income Tax Act without DIN shall be treated as invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Assessment-Order-Passed-Under-Section-144-rws-ITAT-Income-Tax-Income-Tax-Act-DIN-Document-Identification-Number-TAXSCAN.jpg "Assessment Order Passed u/s 144 rws 147 of Income Tax Act without DIN shall be treated as invalid: ITAT [Read Order]")
Failure of assessee to furnish details/Documentary Evidences to establish genuiness of activities in Persuance of registration u/s 12AA of Income Tax Act: ITAT remands matter to CIT(E) [Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) held that in the interest of justice one final opportunity should be provided to the assessee to file the relevant details before the...
![Failure of assessee to furnish details/Documentary Evidences to establish genuiness of activities in Persuance of registration u/s 12AA of Income Tax Act: ITAT remands matter to CIT(E) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-of-assessee-to-furnish-details-or-Documentary-Evidences-establish-genuiness-of-activities-ITAT-Income-Tax-Act-Income-Tax-CITE-Failure-Documentary-Evidences-TAXSCAN.jpg "Failure of assessee to furnish details/Documentary Evidences to establish genuiness of activities in Persuance of registration u/s 12AA of Income Tax Act: ITAT remands matter to CIT(E) [Read Order]")
![Payment of Money to Retiring Partner is Capital Expenditure : ITAT Reverses CIT(A) Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Payment-of-Money-Payment-Money-Retiring-Partner-Capital-Expenditure-Expenditure-CITA-Order-ITAT-taxscan-1.jpg "Payment of Money to Retiring Partner is Capital Expenditure : ITAT Reverses CIT(A) Order [Read Order]")
Assessee's case not being represented before authorities for registration of e-mail of replaced chartered accountant deserves another opportunity: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) held that the matter be remitted to the file of the AO with a direction to pass the assessment order afresh as per law after allowing a...
![Assessees case not being represented before authorities for registration of e-mail of replaced chartered accountant deserves another opportunity: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Assessees-case-registration-e-mail-replaced-chartered-accountant-another-opportunity-ITAT-taxscan.jpg "Assessees case not being represented before authorities for registration of e-mail of replaced chartered accountant deserves another opportunity: ITAT [Read Order]")
Change of Chartered Accountant resulted in Non-Receiving of Notices: ITAT grants another Opportunity to Assessee [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) granted another opportunity to the assessee due to the change of chartered accountant the assessee didn’t receive the notices. The...
![Change of Chartered Accountant resulted in Non-Receiving of Notices: ITAT grants another Opportunity to Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Change-Chartered-Accountant-resulted-Non-Receiving-Notices-ITAT-grants-another-Opportunity-Assessee-taxscan.jpg "Change of Chartered Accountant resulted in Non-Receiving of Notices: ITAT grants another Opportunity to Assessee [Read Order]")
Non delivery of possession to the purchaser by the date of filing of suit proves provisions U/S 2(47) not being applicable: ITAT upholds order of CIT(A) [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) held that no provisions under Section 2(47) of the Income Tax Act is attracted as neither the entire sale consideration was paid by the...
![Non delivery of possession to the purchaser by the date of filing of suit proves provisions U/S 2(47) not being applicable: ITAT upholds order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Non-delivery-possession-purchaser-date-of-filing-suit-proves-provisions-applicable-ITAT-order-CITA-TAXSCAN.jpg "Non delivery of possession to the purchaser by the date of filing of suit proves provisions U/S 2(47) not being applicable: ITAT upholds order of CIT(A) [Read Order]")
Development of Commercial Project along with Residential Project: ITAT directs readjudication for claiming deduction u/s 80IB(10) Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT) Pune bench held that, while noting the development of commercial projects by assessee along with residential projects directed readjudication for claiming...
![Development of Commercial Project along with Residential Project: ITAT directs readjudication for claiming deduction u/s 80IB(10) Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Development-Development-of-Commercial-Project-Commercial-Project-ITAT-taxscan.jpg "Development of Commercial Project along with Residential Project: ITAT directs readjudication for claiming deduction u/s 80IB(10) Income Tax Act [Read Order]")
Failure to produce Audit Report in Form No. 3CEB required u/s 92E of Income Tax Act due to opinion of CA of Assessee Company: ITAT deletes Penalty [Read Order]
The Income Tax Appellate Tribunal (ITAT) Pune bench when deleting penalty imposed under Section 271AA of the Income Tax Act, 1961 held that the failure to produce the audit report by assessee in Form...
![Failure to produce Audit Report in Form No. 3CEB required u/s 92E of Income Tax Act due to opinion of CA of Assessee Company: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-Audit-Report-Income-Tax-Act-Assessee-Company-CA-ITAT-Penalty-taxscan.jpg "Failure to produce Audit Report in Form No. 3CEB required u/s 92E of Income Tax Act due to opinion of CA of Assessee Company: ITAT deletes Penalty [Read Order]")