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
![Assessee from Rural Background was Unaware of E-filing Procedure: ITAT Directs Adjudication of Appeal Filed Manually [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Assessee-E-filing-Procedure-ITAT-Adjudication-Appeal-Taxscan.jpg "Assessee from Rural Background was Unaware of E-filing Procedure: ITAT Directs Adjudication of Appeal Filed Manually [Read Order]")
Assessee from Rural Background was Unaware of E-filing Procedure: ITAT Directs Adjudication of Appeal Filed Manually [Read Order]
The Pune bench of the Income Tax Appellate Tribunal ( ITAT ) chaired by R.S. Syal (VP) directed the Commissioner of Income Tax (Appeals) to...
![Assessment and Rectification Order does not contain DIN and Order number is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Assessment-Rectification-Order-DIN-Order-number-ITAT-Taxscan.jpg "Assessment and Rectification Order does not contain DIN and Order number is Invalid: ITAT [Read Order]")
![No Deemed Rent on Flats Sold by Builder declared as Stock-in-Trade: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Deemed-Rent-Flats-Sold-by-Builder-Stock-in-Trade-Deemed-Rent-Flats-Sold-Deemed-Rent-on-Flats-Sold-ITAT-Builder-taxscan-1.jpg "No Deemed Rent on Flats Sold by Builder declared as Stock-in-Trade: ITAT [Read Order]")
![Monthly Rent paid by Company cannot be Allowed as Expenditure as Flat was Never Used for Business Purpose: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Monthly-Rent-paid-Rent-Monthly-Rent-Company-Expenditure-Business-Purpose-ITAT-Income-Tax-Income-Tax-Act-taxscan-.jpg "Monthly Rent paid by Company cannot be Allowed as Expenditure as Flat was Never Used for Business Purpose: ITAT [Read Order]")
![Organizing Drama on Commercial Basis by Charitable Trust is “Commercial Activity”, No Income Tax Exemption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Organizing-Drama-Drama-Drama-on-Commercial-Basis-Charitable-Trust-Commercial-Activity-Income-Tax-Exemption-Income-Tax-ITAT-taxscan-.jpg "Organizing Drama on Commercial Basis by Charitable Trust is “Commercial Activity”, No Income Tax Exemption: ITAT [Read Order]")
Co-operative Society Not Eligible to Claim 80P Deduction If Income Tax Return was not filed within Due Date: ITAT [Read Order]
The Pune bench of Income Tax Appellate Tribunal (ITAT) has recently held that if income tax return was not filed within due date the co-operative society was not eligible for claiming deduction under...
![Co-operative Society Not Eligible to Claim 80P Deduction If Income Tax Return was not filed within Due Date: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Co-operative-Society-Income-Tax-Return-ITAT-TAXSCAN.jpg "Co-operative Society Not Eligible to Claim 80P Deduction If Income Tax Return was not filed within Due Date: ITAT [Read Order]")
![Depreciation Allowable on Goodwill u/s 32(1)(ii) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Depreciation-Goodwill-Income-Tax-Act-ITAT-Income-Tax-Taxscan.jpg "Depreciation Allowable on Goodwill u/s 32(1)(ii) of Income Tax Act: ITAT [Read Order]")
Delay in Completion of Housing Projects without Statutory Approval: ITAT Denies Income Tax Deduction u/s 80IB(10) to Builder [Read Order]
The Pune bench of Income Tax Appellate Tribunal ( ITAT ) denied income tax deduction under section 80IB (10) of Income Tax Act 1961 to a builder because of delay in completion of housing projects...
![Delay in Completion of Housing Projects without Statutory Approval: ITAT Denies Income Tax Deduction u/s 80IB(10) to Builder [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Housing-Projects-Statutory-Approval-ITAT-Income-Tax-Deduction-Income-Tax-Deduction-Builder-Taxscan.jpg "Delay in Completion of Housing Projects without Statutory Approval: ITAT Denies Income Tax Deduction u/s 80IB(10) to Builder [Read Order]")
S. 54B of Income Tax Act providing Income Tax Deduction is a Beneficial Provision, Shall be Interpreted Strictly: ITAT [Read Order]
The Pune bench of Income Tax Appellate Tribunal (ITAT) has recently held that section 54B of Income Tax Act 1961 provided income tax deduction and it was a beneficial provision hence it should be...
![S. 54B of Income Tax Act providing Income Tax Deduction is a Beneficial Provision, Shall be Interpreted Strictly: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Income-Tax-Act-providing-Income-Tax-Deduction-Interpreted-Strictly-ITAT-TAXSCAN.jpg "S. 54B of Income Tax Act providing Income Tax Deduction is a Beneficial Provision, Shall be Interpreted Strictly: ITAT [Read Order]")
Interest granted by Court Order on Enhanced Compensation on Land Acquisition from Date of Possession till Judgment Not Taxable: ITAT [Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) has held that the interest granted by court order on enhanced compensation on land acquisition from the date of possession till the date of...
![Interest granted by Court Order on Enhanced Compensation on Land Acquisition from Date of Possession till Judgment Not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Interest-Court-Order-Land-Acquisition-Judgment-Taxable-ITAT-TAXSCAN.jpg "Interest granted by Court Order on Enhanced Compensation on Land Acquisition from Date of Possession till Judgment Not Taxable: ITAT [Read Order]")
Non-filing of Form 10B within Due Date and During Processing of ITR: ITAT Disallows Claim u/s 11 of Income Tax Act [Read Order]
The Pune Income Tax Appellate Tribunal ( ITAT ) denied the claim for exemption of income under section 11 of Income Tax Act on the ground that the Form No.10B was not filed along with the return of...
![Non-filing of Form 10B within Due Date and During Processing of ITR: ITAT Disallows Claim u/s 11 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Form-10B-Due-Date-ITR-ITAT-Claim-Income-Tax-Act-Income-Tax-Tax-taxscan.jpg "Non-filing of Form 10B within Due Date and During Processing of ITR: ITAT Disallows Claim u/s 11 of Income Tax Act [Read Order]")
Lease Rent paid for Acquiring Mining Rights is “Capital” in Nature, Not Allowable as Deduction: ITAT [Read Order]
The Pune Income Tax Appellate Tribunal (ITAT) has recently held that lease rent paid for acquiring mining rights is capital in nature and no deduction would be allowable. Assessee ZF Steering Gear...
![Lease Rent paid for Acquiring Mining Rights is “Capital” in Nature, Not Allowable as Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/lease-rent-2-4.jpg "Lease Rent paid for Acquiring Mining Rights is “Capital” in Nature, Not Allowable as Deduction: ITAT [Read Order]")