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
![ITAT allows Carry Forward of Unabsorbed Depreciation Pertaining to AY.s 1997-98 to 2000-01 for Unrestricted Set off [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/ITAT-Carry-Forward-Unabsorbed-Depreciation-Pertaining-Unrestricted-Set-off-TAXSCAN.jpg "ITAT allows Carry Forward of Unabsorbed Depreciation Pertaining to AY.s 1997-98 to 2000-01 for Unrestricted Set off [Read Order]")
ITAT allows Carry Forward of Unabsorbed Depreciation Pertaining to AY.s 1997-98 to 2000-01 for Unrestricted Set off [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench, has allowed the carry forward of unabsorbed depreciation from assessment years 1997-98 to...
![ITAT Deletes Addition against Volkswagen on Account of Government Grants [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/ITAT-Deletes-Addition-Volkswagen-Account-of-Government-Grants-taxscan.jpg "ITAT Deletes Addition against Volkswagen on Account of Government Grants [Read Order]")
![Notice for penalty u/s 274Â of Income Tax Act proceedings is initiated against inaccurate particulars of income not for Concealment of Income: ITAT deletes Penalty 9 [ Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Notice-penalty-Income-Tax-Act-proceedings-inaccurate-income-Concealment-Income-ITAT-Penalty-TAXSCAN.jpg "Notice for penalty u/s 274Â of Income Tax Act proceedings is initiated against inaccurate particulars of income not for Concealment of Income: ITAT deletes Penalty 9 [ Read Order]")
![Filing of Statement as Neither Employees entitled to ERS Nor Company has Obligation against Relief u/s 89: ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Filing-of-Statement-Employees-entitled-ERS-Early-Retirement-Scheme-Company-has-Obligation-ITAT-Directs-Re-adjudication-Re-adjudication-ITAT-News-Income-Tax-News-Income-Tax-Act-Tax-News-TAXSCAN.jpg "Filing of Statement as Neither Employees entitled to ERS Nor Company has Obligation against Relief u/s 89: ITAT directs Re-adjudication [Read Order]")
![Discrepancies found in Document produced for Registration of Trust u/s 12AA of Income Tax Act: ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/DISCRE1.jpg "Discrepancies found in Document produced for Registration of Trust u/s 12AA of Income Tax Act: ITAT directs Re-adjudication [Read Order]")
ITAT directs readjudication in respect of "Agnihotra" rituals conducted by assessee trust for getting registration u/s 12AA of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench, directed a reexamination in respect of activities conducted by the assessee trust to obtain registration under Section 12AA of the Income Tax...
![ITAT directs readjudication in respect of Agnihotra rituals conducted by assessee trust for getting registration u/s 12AA of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/ITAT-readjudication-Agnihotra-ITAT-directs-readjudication-in-respect-of-Agnihotra-rituals-conducted-by-assessee-taxscan.jpg "ITAT directs readjudication in respect of Agnihotra rituals conducted by assessee trust for getting registration u/s 12AA of Income Tax Act [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 no-clarification of discrepancies due to non-receipt...
![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]")
Failure to prove Statement and Certificate filed along with Form No.67Â u /r 128(8)(ii) IT Rules for claiming FTC in which Income received from Kazakhstan Employer: ITAT directs Re-Adjudication
The Income Tax Appellate Tribunal (ITAT), Pune bench, while directing readjudication in respect of Foreign Tax Credit (FTC), observed that the assessee had failed to prove the statement and...
Profit from Twin land transactions Taxable under Business Income, not Capital Income: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench held that income from twin land transactions is taxable under Business Income, not Capital Income. The assessee, Vasant Haribhau's assessment...
![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]
The Income Tax Appellate Tribunal (ITAT), Pune bench, allowed a deduction on the cost of acquisition of land acquired from allottees of the government for the rehabilitation dam project. The...
![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]
The Income Tax Appellate Tribunal (ITAT), Pune bench held that the assessment order passed under Section 144, read with Section 147 of the Income Tax Act, without a Document Identification Number...
![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]")