ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XII]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114743-annual-income-tax-case-digest-itat-decisions-2025-taxscan-.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XII]")
Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XII]
A Round-Up of all the ITAT Decisions in 2025This annual round-up analytically summarizes the key Direct Tax-Income Tax rulings of the Income Tax...
![Wrong Section Code Cannot Justify Rejection of S. 12A Registration: ITAT Remands Matter and Condones 18-Day Delay [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114826-itat-remands-matter-condones-18-day-delay-taxscan.jfif "Wrong Section Code Cannot Justify Rejection of S. 12A Registration: ITAT Remands Matter and Condones 18-Day Delay [Read Order]")
![No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114827-no-escapement-income-where-tax-paid-consolidated-profits-itat-quashes.webp "No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]")
![Company Entitled to TDS Credit Even When Corresponding Income Taxed Elsewhere: ITAT Allows Rs. 3.41 Lakh TDS Credit [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114825-company-entitled-to-tds-credit-even-when-corresponding-income-taxed-elsewhere-itat-allows.webp "Company Entitled to TDS Credit Even When Corresponding Income Taxed Elsewhere: ITAT Allows Rs. 3.41 Lakh TDS Credit [Read Order]")
![No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114777-no-escapement-income-where-tax-paid-consolidated-profits-itat-quashes.webp "No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part X]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114548-annual-income-tax-case-digest-itat-decisions-2025-part-x-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part X]")
Assessment Void Without Jurisdictional 143(2) Notice: ITAT Quashes ₹1.11 Cr Share Premium Addition u/s 68 [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) ruled that an assessment framed without issuance of a mandatory notice under Section 143(2) of the Income Tax Act, 1961 by the...
![Assessment Void Without Jurisdictional 143(2) Notice: ITAT Quashes ₹1.11 Cr Share Premium Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114754-assessment-void-without-jurisdictional-1432-notice-taxscan.jfif "Assessment Void Without Jurisdictional 143(2) Notice: ITAT Quashes ₹1.11 Cr Share Premium Addition u/s 68 [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part X]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113790-annual-income-tax-case-digest-itat-decisions-2025-part-x-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part X]")
Cash Deposits from Sale of Goods cannot be treated as Unexplained when Stock Availability not Disputed: ITAT Deletes Addition [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of ₹22,00,000 for alleged cash deposits from sales made by the Assessing Officer (AO) under Section 68 and ruled...
![Cash Deposits from Sale of Goods cannot be treated as Unexplained when Stock Availability not Disputed: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114623-unexplained-stock-availability-disputed-itat-deletes-addition-taxscan.webp "Cash Deposits from Sale of Goods cannot be treated as Unexplained when Stock Availability not Disputed: ITAT Deletes Addition [Read Order]")
Interest Income Earned by Cooperative Society from Surplus Funds Invested in Cooperative Banks is Business Income: ITAT [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) set aside the orders and ruled that interest income earned by the cooperative society from surplus funds invested in cooperative ...
![Interest Income Earned by Cooperative Society from Surplus Funds Invested in Cooperative Banks is Business Income: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114628-cooperative-banks-business-income-taxscan.webp "Interest Income Earned by Cooperative Society from Surplus Funds Invested in Cooperative Banks is Business Income: ITAT [Read Order]")
Books of Account must be Rejected u/s 145(3) before Unexplained Cash Additions: ITAT Deletes ₹64 Lakh Addition [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer cannot treat cash deposits as unexplained income without first rejecting the books of account under Section...
![Books of Account must be Rejected u/s 145(3) before Unexplained Cash Additions: ITAT Deletes ₹64 Lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114512-tribunal-deleted-64-lakh-addition-since-accepted-books-failed-follow-mandatory-procedure-addition-consequential-penalty-under-taxscan.webp "Books of Account must be Rejected u/s 145(3) before Unexplained Cash Additions: ITAT Deletes ₹64 Lakh Addition [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part IV]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114135-annual-income-tax-case-digest-itat-decisions-2025-part-iv-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part IV]")