ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![No Penalty can be Imposed u/s 271(1) when Income Surrendered by Assessee During Survey is Shown in a Regular Income Tax Return Filed within the Prescribed Time: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Penalty-can-be-Imposed-Penalty-Income-Surrendered-by-Assessee-During-Survey-Income-Assessee-Survey-Regular-Income-Tax-Return-Income-Tax-Return-ITAT-Taxscan.jpg "No Penalty can be Imposed u/s 271(1) when Income Surrendered by Assessee During Survey is Shown in a Regular Income Tax Return Filed within the Prescribed Time: ITAT [Read Order]")
No Penalty can be Imposed u/s 271(1) when Income Surrendered by Assessee During Survey is Shown in a Regular Income Tax Return Filed within the Prescribed Time: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has recently, in an appeal filed before it, held that no penalty under section 271 (1) can...
![Penalty u/s 271(1)(c) not Leviable When no Inaccurate Particulars of Income are Furnished by the Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-Inaccurate-Particulars-of-Income-Inaccurate-Particulars-of-Income-are-Furnished-by-the-Assessee-Income-ITAT-taxscan.jpg "Penalty u/s 271(1)(c) not Leviable When no Inaccurate Particulars of Income are Furnished by the Assessee: ITAT [Read Order]")
![No Penalty u/s 271D if Reasonable Cause shown by Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-Reasonable-Cause-shown-by-Assessee-ITAT-Assessee-Reasonable-Cause-Taxscan.jpg "No Penalty u/s 271D if Reasonable Cause shown by Assessee: ITAT [Read Order]")
![Preparation of fake Documents and Upload of ITR by CA without Consent of Assessee: Hyderabad ITAT remands the matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/CA-Connivance-of-CA-fraudulently-file-ITR-CA-to-fraudulently-file-ITR-ITR-file-ITR-without-consent-of-Assessee-Assessee-Taxscan.jpg "Preparation of fake Documents and Upload of ITR by CA without Consent of Assessee: Hyderabad ITAT remands the matter to AO [Read Order]")
![Reopening Done without Application of Mind based on Misunderstood Facts not Valid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Reopening-Done-without-Application-of-Mind-based-on-Misunderstood-Facts-not-Valid-Reopening-Done-without-Application-of-Mind-Reopening-ITAT-Taxscan.jpg "Reopening Done without Application of Mind based on Misunderstood Facts not Valid: ITAT [Read Order]")
ITAT Allows Interest on Refund u/s 244A of Finance Act, 2016: A Matter of Fairness and Equity [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) recently allowed interest on refund under Section 244A of the Finance Act 2016 as a matter of fairness and equity. Upon perusal of the...
![ITAT Allows Interest on Refund u/s 244A of Finance Act, 2016: A Matter of Fairness and Equity [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Allows-Interest-on-Refund-Interest-on-Refund-Interest-Refund-Finance-Act-Equity-Taxscan.jpg "ITAT Allows Interest on Refund u/s 244A of Finance Act, 2016: A Matter of Fairness and Equity [Read Order]")
Dept. Fails to Submit Contradictory view to CIT(A)'s Decision: ITAT allows Depreciation Expenses on Crates [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, on failure of the department to submit a contradict view to the CIT(A)’s decision, confirmed the...
![Dept. Fails to Submit Contradictory view to CIT(A)s Decision: ITAT allows Depreciation Expenses on Crates [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-allows-Depreciation-Expenses-on-Crates-ITAT-Depreciation-Expenses-CITAs-Decision-Contradictory-view-to-CITAs-Decision-Taxscan-2.jpg "Dept. Fails to Submit Contradictory view to CIT(A)s Decision: ITAT allows Depreciation Expenses on Crates [Read Order]")
ITAT Deletes Late Filing Fee u/s 234E for TDS Return Due to Human Error and Absence of Malafide Intention [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) recently deleted the late filing fee under Section 234E of the Income Tax Act for TDS return due to human error and absence of malafide...
![ITAT Deletes Late Filing Fee u/s 234E for TDS Return Due to Human Error and Absence of Malafide Intention [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Late-Filing-Fee-ITAT-Deletes-Late-Filing-Fee-TDS-Return-Due-to-Human-Error-TDS-Return-Human-Error-taxscan.jpg "ITAT Deletes Late Filing Fee u/s 234E for TDS Return Due to Human Error and Absence of Malafide Intention [Read Order]")
Grants from West Bengal State Government to Co-operative Society not Income from other source: ITAT directs to allow Deduction u/s 80P [Read Order]
The Income Tax Appellate Tribunal (ITAT) of Kolkata bench has held that grants from West Bengal State Government to cooperative societies are not income from other sources and directed to allow...
![Grants from West Bengal State Government to Co-operative Society not Income from other source: ITAT directs to allow Deduction u/s 80P [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/West-Bengal-State-Government-Co-operative-Society-not-Income-from-other-source-Co-operative-Society-Income-from-other-source-Deduction-ITAT-ITAT-directs-to-allow-Deduction-taxscan-1.jpg "Grants from West Bengal State Government to Co-operative Society not Income from other source: ITAT directs to allow Deduction u/s 80P [Read Order]")
Compensation paid to CSA for Termination of the CLT20 Tournament is not Taxable under Provisions of India-South Africa DTAA: ITAT Grants relief to BCCI [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has recently held compensation paid to Cricket South Africa for the termination of the CLT20 tournament is not taxable under...
![Compensation paid to CSA for Termination of the CLT20 Tournament is not Taxable under Provisions of India-South Africa DTAA: ITAT Grants relief to BCCI [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Compensation-paid-to-CSA-for-Termination-of-the-CLT20-Tournament-Taxable-under-Provisions-of-India-South-Africa-DTAA-CLT20-Tournament-ITAT-Taxscan.jpg "Compensation paid to CSA for Termination of the CLT20 Tournament is not Taxable under Provisions of India-South Africa DTAA: ITAT Grants relief to BCCI [Read Order]")
Citizenship & Taxability of NRI cannot be determined by TDS Deduction by Overseas Companies in India: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad “D” bench has held that the Citizenship & Taxability of an NRI cannot be determined by Tax Deducted at Source (TDS) by an Overseas Company in...
![Citizenship & Taxability of NRI cannot be determined by TDS Deduction by Overseas Companies in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Citizenship-and-Taxability-of-NRI-cannot-be-determined-by-TDS-Deduction-Citizenship-and-Taxability-of-NRI-NRI-TDS-Deduction-by-Overseas-Companies-in-India-TDS-Deduction-TDS-ITAT-Taxscan.jpg "Citizenship & Taxability of NRI cannot be determined by TDS Deduction by Overseas Companies in India: ITAT [Read Order]")
Delayed Deposit of Employees Contribution to PF and ESI cannot be Claimed Even when Deposited Within Due Date of Filing Return: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the delayed deposit of employee's contribution to Provident Fund (PF) and Employees’ State Insurance (ESI) could not be...
![Delayed Deposit of Employees Contribution to PF and ESI cannot be Claimed Even when Deposited Within Due Date of Filing Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Deposit-of-Employees-Contribution-to-PF-and-ESI-Deposit-PF-Contribution-ESI-Contribution-Claim-Due-Date-of-Filing-Return-ITAT-Taxscan.jpg "Delayed Deposit of Employees Contribution to PF and ESI cannot be Claimed Even when Deposited Within Due Date of Filing Return: ITAT [Read Order]")