ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![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]")
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...
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part IV]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114135-annual-income-tax-case-digest-itat-decisions-2025-part-iv-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part IV]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part III]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114134-annual-income-tax-case-digest-itat-decisions-2025-part-iii-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part III]")
![ITAT Grants Major Relief to SRF Limited, Deletes Major Additions and Treats CER & TUF Subsidy Receipts as Capital [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114238-itat-grants-major-relief-to-srf-limited-taxscan.jfif "ITAT Grants Major Relief to SRF Limited, Deletes Major Additions and Treats CER & TUF Subsidy Receipts as Capital [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part II]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113899-annual-income-tax-case-digest-itat-decisions-2025-part-ii-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part II]")
S. 54 Exemption cannot Be Denied Solely for Delay in Property Registration when Capital Gains are Timely Reinvested: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that relief under Section 54 of the Income Tax Act cannot be denied solely due to delay in registration of the new residential...
![S. 54 Exemption cannot Be Denied Solely for Delay in Property Registration when Capital Gains are Timely Reinvested: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113849-exemption-denied-solely-delay-property-registration-capital-gains-timely-reinvested-itat-taxscan.webp "S. 54 Exemption cannot Be Denied Solely for Delay in Property Registration when Capital Gains are Timely Reinvested: ITAT [Read Order]")
CIT(A) Failed to Consider Filed Evidence: ITAT Restores Income Tax Appeal With Cost to PM Relief Fund [Read Order]
The Mumbai Bench Income Tax Appellate Tribunal (ITAT), has set aside an ex-parte order passed by the National Faceless Appeal Centre and restored an income tax appeal for fresh adjudication, observing...
![CIT(A) Failed to Consider Filed Evidence: ITAT Restores Income Tax Appeal With Cost to PM Relief Fund [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113722-cita-failed-consider-filed-evidence-itat-restores-income-tax-appeal-cost-pm-relief-fund-taxscan.webp "CIT(A) Failed to Consider Filed Evidence: ITAT Restores Income Tax Appeal With Cost to PM Relief Fund [Read Order]")
Disallowance of Expenditure Written off deleted Without Examining Commercial Rationale and Nature of Loss: ITAT Remands Matter [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) remanded the matter of a disallowed expenditure write off totaling ₹4,19,61,906 back to the Commissioner of Income Tax (Appeals) ...
![Disallowance of Expenditure Written off deleted Without Examining Commercial Rationale and Nature of Loss: ITAT Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113756-disallowance-expenditure-written-off-taxscan.webp "Disallowance of Expenditure Written off deleted Without Examining Commercial Rationale and Nature of Loss: ITAT Remands Matter [Read Order]")
ITAT Dismisses Revenue Appeal on ‘Additional Evidence’ Ground, Upholds CIT(A) Direction for Full Form-26AS TDS Credit After Verification [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the Revenue’s appeals challenging the order directing verification and grant of full tax deducted at source credit for three...
![ITAT Dismisses Revenue Appeal on ‘Additional Evidence’ Ground, Upholds CIT(A) Direction for Full Form-26AS TDS Credit After Verification [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113724-itat-dismisses-revenue-appeal-additional-evidence-ground-upholds-cita-direction-full-form-26as-tds-credit-after-verification-taxscan.webp "ITAT Dismisses Revenue Appeal on ‘Additional Evidence’ Ground, Upholds CIT(A) Direction for Full Form-26AS TDS Credit After Verification [Read Order]")
Interest-Free Funds Presumption: ITAT Deletes ₹28.78 Lakh 14A Interest Disallowance for Co-op Bank [Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) ruled that tax-free investments were presumed to be made from available interest-free funds while deciding an appeal concerning the deletion of...
![Interest-Free Funds Presumption: ITAT Deletes ₹28.78 Lakh 14A Interest Disallowance for Co-op Bank [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113736-interest-free-funds-presumption-itat-deletes-interest-disallowance-co-op-bank-taxscan.webp "Interest-Free Funds Presumption: ITAT Deletes ₹28.78 Lakh 14A Interest Disallowance for Co-op Bank [Read Order]")
Provision for Warranty Not Contingent when Based on Scientific Method: ITAT Directs AO to allow Correct Deduction [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) ruled that a provision for warranty is not a contingent liability and should be allowed as a deduction when made on a scientific...
![Provision for Warranty Not Contingent when Based on Scientific Method: ITAT Directs AO to allow Correct Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113411-provision-warranty-contingent-based-scientific-method-itat-directs-ao-allow-correct-deduction-taxscan.webp "Provision for Warranty Not Contingent when Based on Scientific Method: ITAT Directs AO to allow Correct Deduction [Read Order]")
Rental Income from Leasing Trailers and Exhibition Space is Business Income, Not House Property: ITAT Deletes Addition [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition made by the Assessing Officer (AO) that treated rental receipts from trailers and trade exhibitions as income from...
![Rental Income from Leasing Trailers and Exhibition Space is Business Income, Not House Property: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113395-rental-income-leasing-trailers-exhibition-space-business-income-house-property-itat-taxscan.webp "Rental Income from Leasing Trailers and Exhibition Space is Business Income, Not House Property: ITAT Deletes Addition [Read Order]")