ITAT Raipur
Explore the latest ITAT Raipur judgments, orders, and appellate decisions on direct tax matters from the Raipur bench of the Income Tax Appellate Tribunal
![Penalty Order issued u/s 270 for Misreporting or Not reporting Income is appealable before CIT(A): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Penalty-Misreporting-Income-Income-is-appealable-before-CITA-ITAT-income-tax-act-taxscan.jpg "Penalty Order issued u/s 270 for Misreporting or Not reporting Income is appealable before CIT(A): ITAT [Read Order]")
Penalty Order issued u/s 270 for Misreporting or Not reporting Income is appealable before CIT(A): ITAT [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal (ITAT) held that as per Clause (q) to sub-section (1) of Section 246A an order imposing penalty...
![AOs failure to verify Nature and Source of Income: ITAT upholds Revision Order of Pr. CIT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Reopening-Reopening-Case-initiated-failure-Cash-deposits-AO-taxscan-1.jpg "AOs failure to verify Nature and Source of Income: ITAT upholds Revision Order of Pr. CIT [Read Order]")
![Disallowance u/s 40(a)(ia) of Income Tax Act shall be imposed when Assessee fails to deduct TDS on amount of Interest to NBFCs: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Disallowance-Income-Tax-Act-Income-Tax-Assessee-fails-to-deduct-TDS-TDS-amount-of-Interest-to-NBFCs-ITAT-NBFCs-taxscan.jpg "Disallowance u/s 40(a)(ia) of Income Tax Act shall be imposed when Assessee fails to deduct TDS on amount of Interest to NBFCs: ITAT [Read Order]")
![Reassessment order passed on basis of invalid assumption of Jurisdiction cannot be Revised u/s 263 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Reassessment-invalid-assumption-Jurisdiction-Revised-Income-Tax-Act-ITAT-TAXSCAN-1.jpg "Reassessment order passed on basis of invalid assumption of Jurisdiction cannot be Revised u/s 263 of Income Tax Act: ITAT [Read Order]")
![AO fails to Show Conclusive Proof of Assessee being Benamidar of Registered Society: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/AO-AO-fails-to-Show-Conclusive-Proof-of-Assessee-Conclusive-Proof-Conclusive-Proof-of-Assessee-taxscan.jpg "AO fails to Show Conclusive Proof of Assessee being Benamidar of Registered Society: ITAT deletes Addition [Read Order]")
AO disallows 2/3rd of Repair and Maintenance Expenditure as Capital Expenditure for Chhattisgarh State Power Transmission: ITAT directs Re adjudication [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal directed readjudication for disallowing the 2/3rd of Repair and Maintenance Expenditure as Capital Expenditure for Chhattisgarh State Power...
![AO disallows 2/3rd of Repair and Maintenance Expenditure as Capital Expenditure for Chhattisgarh State Power Transmission: ITAT directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/AO-Repair-and-Maintenance-Expenditure-as-Capital-Expenditure-for-Chhattisgarh-State-Power-Transmission-ITAT-directs-Readjudication-TAXSCAN.jpg "AO disallows 2/3rd of Repair and Maintenance Expenditure as Capital Expenditure for Chhattisgarh State Power Transmission: ITAT directs Re adjudication [Read Order]")
District Mining Officer is under Statutory Obligation to Collect TCS on Compounding Fee Received from Illegal Miners: ITAT [Read Order]
In a recent case, the Raipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that the District Mining Officer is under statutory obligation to collect tax at source (TCS) on the...
![District Mining Officer is under Statutory Obligation to Collect TCS on Compounding Fee Received from Illegal Miners: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/District-Mining-Officer-Statutory-Obligation-to-Collect-TCS-Statutory-Obligation-tcs-Compounding-Fee-Received-from-Illegal-Miners-Compounding-Fee-Illegal-Miners-ITAT-taxscan.jpg "District Mining Officer is under Statutory Obligation to Collect TCS on Compounding Fee Received from Illegal Miners: ITAT [Read Order]")
Income Accrued in Year under Consideration shall be viewed as Real Income and Subject to Tax: ITAT sustains addition [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal held that a loss springing up in subsequent year wouldn't justify non accounting of income during the year the same had accrued. The assessee...
![Income Accrued in Year under Consideration shall be viewed as Real Income and Subject to Tax: ITAT sustains addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Income-Accrued-Year-Consideration-Real-Income-Subject-Tax-taxscan.jpg "Income Accrued in Year under Consideration shall be viewed as Real Income and Subject to Tax: ITAT sustains addition [Read Order]")
Activities of the trust cannot be the deciding factor while granting registration u/s 12A of Income Tax Act: ITAT [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal held that Activities of the trust cannot be the deciding factor while granting registration. The assesse filed the appeal on the grounds that...
![Activities of the trust cannot be the deciding factor while granting registration u/s 12A of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Activities-of-the-trust-deciding-factor-while-granting-registration-Income-Tax-Act-ITAT-TAXSCAN.jpg "Activities of the trust cannot be the deciding factor while granting registration u/s 12A of Income Tax Act: ITAT [Read Order]")
Share of Substantial Profit earned from sale of Agricultural Land to NRDA eligible to Tax: ITAT upholds Revision Order [Read Order]
The Income Tax Appellate Tribunal (ITAT) Raipur Bench while upheld the revision order held that the share of substantial profit earned from sale of agricultural land to National Rural...
![Share of Substantial Profit earned from sale of Agricultural Land to NRDA eligible to Tax: ITAT upholds Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Share-of-Substantial-Profit-Substantial-Profit-Agricultural-Land-Profit-NRDA-NRDA-eligible-to-Tax-taxscan.jpg "Share of Substantial Profit earned from sale of Agricultural Land to NRDA eligible to Tax: ITAT upholds Revision Order [Read Order]")
ITAT Condones Delay Application for Income Tax Exemption to Educational Institution u/s 10(23C)(vi) for Subsequent Year not Being Time Barred [Read Order]
The Income Tax Appellate Tribunal (ITAT) Raipur Bench, condoned delayed application for income tax exemption to educational institution under Section 10(23C)(vi) of the Income Tax Act,1961 for...
![ITAT Condones Delay Application for Income Tax Exemption to Educational Institution u/s 10(23C)(vi) for Subsequent Year not Being Time Barred [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Condones-Delay-Application-Income-Tax-Exemption-Educational-Institution-taxscan.jpg "ITAT Condones Delay Application for Income Tax Exemption to Educational Institution u/s 10(23C)(vi) for Subsequent Year not Being Time Barred [Read Order]")
Mistake Apparent from Record U/s 254(2) of Income Tax Act could be corrected by Tribunal: ITAT allows Rectification Application [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal (ITAT) held that the mistakes that are apparent from the records under Section 254(2) of the Income Tax Act, 1961 can be rectified by the...
![Mistake Apparent from Record U/s 254(2) of Income Tax Act could be corrected by Tribunal: ITAT allows Rectification Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Mistake-Apparent-from-Record-Income-Tax-Act-could-be-corrected-by-Tribunal-ITAT-allows-Rectification-Application-TAXSCAN.jpg "Mistake Apparent from Record U/s 254(2) of Income Tax Act could be corrected by Tribunal: ITAT allows Rectification Application [Read Order]")