ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![No disallowance can be on GST paid before due date of Filing ROI: ITAT Restores matter to FAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-disallowance-GST-Filing-ROI-ITAT-Restores-FAA-TAXSCAN-1.jpg "No disallowance can be on GST paid before due date of Filing ROI: ITAT Restores matter to FAA [Read Order]")
No disallowance can be on GST paid before due date of Filing ROI: ITAT Restores matter to FAA [Read Order]
The Income Tax Appellate Tribunal (ITAT) Kolkata Bench while restoring the matter before the First Appellate Authority (FAA) held that no...
![Re-Application is allowable when application for Registration u/s 12A(1)(ac) Wrongly Submitted: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Re-Application-is-allowable-when-application-for-Registration-Wrongly-Submitted-ITAT-TAXSCAN.jpg "Re-Application is allowable when application for Registration u/s 12A(1)(ac) Wrongly Submitted: ITAT [Read Order]")
![Rejection of Appeal by CIT(A) due to No Sufficient Cause on part of Assessee for Late Filing of Appeal: ITAT Set asides Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Rejection-Appeal-CITA-Sufficient-Cause-Assessee-Late-Filing-Appeal-ITAT-TAXSCAN.jpg "Rejection of Appeal by CIT(A) due to No Sufficient Cause on part of Assessee for Late Filing of Appeal: ITAT Set asides Order [Read Order]")
![Disallowance made u/s 40(a)(ia) of Income Tax Act due to Non Disclosure of Amortization Expenditure on Books of Accounts: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Disallowance-Income-Tax-Act-Non-Disclosure-Amortization-Expenditure-Books-Accounts-ITAT-Directs-Re-adjudication-TAXSCAN.jpg "Disallowance made u/s 40(a)(ia) of Income Tax Act due to Non Disclosure of Amortization Expenditure on Books of Accounts: ITAT Directs Re-adjudication [Read Order]")
![Claim of Deduction u/s 54F of Income Tax Act Not Allowable if Assessee owns More than One Residential House: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Claim-Deduction-Income-Tax-Act-Allowable-Assessee-Residential-House-�ITAT-TAXSCAN.jpg "Claim of Deduction u/s 54F of Income Tax Act Not Allowable if Assessee owns More than One Residential House: ITAT [Read Order]")
Addition made by AO in Respect of Share Capital without Considering Relevant Documents and Evidences: ITAT Deletes Addition [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition made by the assessing officer in respect of share capital without considering the relevant documents and evidence by...
![Addition made by AO in Respect of Share Capital without Considering Relevant Documents and Evidences: ITAT Deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Upholds-Rejection-of-Claim-of-Exemption-of-Income-Tax-Act-due-to-Utilisation-of-Income-for-Religious-Expenses-More-than-Prescribed-Limit-TAXSCAN-1.jpg "Addition made by AO in Respect of Share Capital without Considering Relevant Documents and Evidences: ITAT Deletes Addition [Read Order]")
Non-granting of Deduction u/s.80P of Income Tax Act of Earned Interest Income due to Utilisation of Income for Non Business Activities : ITAT Directs Re-adjudication [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the rejection of the claim of deduction under section 80P of the Income Tax Act,1961 due to...
![Non-granting of Deduction u/s.80P of Income Tax Act of Earned Interest Income due to Utilisation of Income for Non Business Activities : ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Non-granting-Deduction-Income-Tax-Act-Earned-Interest-Income-Utilisation-Income-Non-Business-ITAT-TAXSCAN.jpg "Non-granting of Deduction u/s.80P of Income Tax Act of Earned Interest Income due to Utilisation of Income for Non Business Activities : ITAT Directs Re-adjudication [Read Order]")
Addition made by AO Without Considering Section 55A of Income Tax Act: ITAT Directs Re-adjudication [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the addition made without considering section 55A of the Income Tax Act,1961. ...
![Addition made by AO Without Considering Section 55A of Income Tax Act: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Addition-AO-Income-Tax-Act-ITAT-Re-adjudication-TAXSCAN.jpg "Addition made by AO Without Considering Section 55A of Income Tax Act: ITAT Directs Re-adjudication [Read Order]")
ITAT Deletes Addition made by AO on ground of Disclosure of Genuine Documents of Land Purchase u/s 56(2)(vii) of Income Tax Act [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition made by the assessing officer on the ground of disclosure of genuine documents of land purchase under section...
![ITAT Deletes Addition made by AO on ground of Disclosure of Genuine Documents of Land Purchase u/s 56(2)(vii) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Deletes-Addition-made-by-AO-on-ground-of-Disclosure-of-Genuine-Documents-of-Land-Purchase-of-Income-Tax-Act-TAXSCAN.jpg "ITAT Deletes Addition made by AO on ground of Disclosure of Genuine Documents of Land Purchase u/s 56(2)(vii) of Income Tax Act [Read Order]")
ITAT Upholds Non Granting of TDS Benefits on ground of Non Deposition of TDS in Income of Assessee [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) upheld the non granting of Tax Deducted at Source (TDS) benefits on the ground of nondeposition of TDS in the income of the...
![ITAT Upholds Non Granting of TDS Benefits on ground of Non Deposition of TDS in Income of Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-TDS-Non-Granting-of-TDS-Benefits-Non-Deposition-of-TDS-Income-of-Assessee-ITAT-Upholds-Non-Granting-of-TDS-taxscan.jpg "ITAT Upholds Non Granting of TDS Benefits on ground of Non Deposition of TDS in Income of Assessee [Read Order]")
![Re-assessment Order u/s 147 of Income Tax Act in the Name of Non-existing Entity is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Re-assessment-Order-Income-Tax-Act-Non-existing-Entity-Re-assessment-ITAT-taxscan.jpg "Re-assessment Order u/s 147 of Income Tax Act in the Name of Non-existing Entity is Invalid: ITAT [Read Order]")
ITAT Upholds Rejection of Claim of Exemption u/s 80G of Income Tax Act due to Utilisation of Income for Religious Expenses More than Prescribed Limit. [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) upheld the rejection of the claim of exemption under section 80G of the Income Tax Act,1961 due to utilization of income for religious...
![ITAT Upholds Rejection of Claim of Exemption u/s 80G of Income Tax Act due to Utilisation of Income for Religious Expenses More than Prescribed Limit. [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Upholds-Rejection-of-Claim-of-Exemption-of-Income-Tax-Act-due-to-Utilisation-of-Income-for-Religious-Expenses-More-than-Prescribed-Limit-TAXSCAN.jpg "ITAT Upholds Rejection of Claim of Exemption u/s 80G of Income Tax Act due to Utilisation of Income for Religious Expenses More than Prescribed Limit. [Read Order]")