![Lack of Approval u/s 153D in Second-Round Assessment: ITAT Upholds CIT(A)Â Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Delhi-Income-tax-Income-Tax-News-Section-153D-Taxscan.jpg "Lack of Approval u/s 153D in Second-Round Assessment: ITAT Upholds CIT(A)Â Order [Read Order]")
Lack of Approval u/s 153D in Second-Round Assessment: ITAT Upholds CIT(A)Â Order [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) upheld the order of the Commissioner of Income Tax(Appeals)[CIT(A)], which quashed the...
![COVID-19 prevented Assessee from complying with Income Tax Notices: ITAT quashes Penalty u/s 272A(1)(d) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Pune-Income-tax-COVID-19-Income-Tax-Notice-Section-272A1d-of-Income-Tax-Act-taxscan.jpg "COVID-19 prevented Assessee from complying with Income Tax Notices: ITAT quashes Penalty u/s 272A(1)(d) [Read Order]")
![Income earned from Leasing of Trust Building Is Commercial Business Activity: ITAT upholds Cancellation of Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-income-tax-acts-commercial-business-activities-leasing-of-building-TAXSCAN.jpg "Income earned from Leasing of Trust Building Is Commercial Business Activity: ITAT upholds Cancellation of Registration [Read Order]")
![Construction Of Houses, Housing Colonies for low-income groups not Charitable Activity u/s 2(15) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-income-tax-acts-Housing-for-low-income-groups-come-of-small-house-TAXSCAN.jpg "Construction Of Houses, Housing Colonies for low-income groups not Charitable Activity u/s 2(15) of Income Tax Act: ITAT [Read Order]")
![ITAT directs Re adjudication on Deduction claiming Interest paid to Maharashtra State Cooperative Bank u/s 37(1) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Pune-Income-Tax-Maharashtra-State-Cooperative-Bank-Tax-deduction-claims-taxscan.jpg "ITAT directs Re adjudication on Deduction claiming Interest paid to Maharashtra State Cooperative Bank u/s 37(1) of Income Tax Act [Read Order]")
No Requirement of Commencement of activity for registration if Trusts already engaged in Charitable Activity: ITAT [Read Order]
In a recent case, the Pune bench of the Income Tax Appellate Tribunal ( ITAT ) has held that there is no requirement for commencement of activity for registration if trusts are already engaged in...
![No Requirement of Commencement of activity for registration if Trusts already engaged in Charitable Activity: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Pune-Income-Tax-Charitable-trust-Taxation-for-trusts-Trust-registration-taxscan.jpg "No Requirement of Commencement of activity for registration if Trusts already engaged in Charitable Activity: ITAT [Read Order]")
![ITAT Annual Digest 2023 [Part-15]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-cases-2023-Tax-tribunal-updates-Annual-tax-analysis-Income-tax-appeals-ITAT-decisions-2023-ITAT-Cases-ITAT-taxscan.jpg "ITAT Annual Digest 2023 [Part-15]")
Son who did not Succeed Estate of Deceased Assessee cannot be "Legal Representative" during Income Tax Proceedings: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) held that appellant failing to satisfy the criteria under section 2(11) of the CPC leads to dismissal of his petition seeking his...
![Son who did not Succeed Estate of Deceased Assessee cannot be Legal Representative during Income Tax Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Son-Succeed-Estate-Deceased-Assessee-Legal-Representative-Income-Tax-Proceedings-ITAT-taxscan.jpg "Son who did not Succeed Estate of Deceased Assessee cannot be Legal Representative during Income Tax Proceedings: ITAT [Read Order]")
ITAT grants another Opportunity to provide Evidence in relation to Registration of Trust u/s 12AB of Income Tax Act [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) grants another opportunity to the assessee in order to provide evidence in relation to the registration of trust under Section 12AB of the...
![ITAT grants another Opportunity to provide Evidence in relation to Registration of Trust u/s 12AB of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-Opportunity-Evidence-relation-Registration-Trust-Income-Tax-Act-TAXSCAN.jpg "ITAT grants another Opportunity to provide Evidence in relation to Registration of Trust u/s 12AB of Income Tax Act [Read Order]")
Distribution of food to poor people spending on cremation of diseased during Covid-19 by trust: ITAT allows registration u/s 2(15) of Income Tax Act [Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) has allowed registration under Section 2(15) of the Income Tax Act 1961, as the distribution of food to poor people and spending on cremation of...
![Distribution of food to poor people spending on cremation of diseased during Covid-19 by trust: ITAT allows registration u/s 2(15) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Distribution-of-food-poor-people-cremation-of-diseased-Covid-19-ITAT-Income-Tax-Act-registration-taxscan.jpg "Distribution of food to poor people spending on cremation of diseased during Covid-19 by trust: ITAT allows registration u/s 2(15) of Income Tax Act [Read Order]")
ITAT upholds Addition made by AO on Money Receipts on ground of Seizure of Relevant Documents u/s 292C of Income Tax Act [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) upheld the addition made by the assessing officer on money receipts on the ground of seizure of relevant documents under section 292C of the...
![ITAT upholds Addition made by AO on Money Receipts on ground of Seizure of Relevant Documents u/s 292C of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-upheld-addition-assessing-officer-Income-Tax-Act-money-receipts-assessee-relevant-documents-income-tax-taxscan.jpg "ITAT upholds Addition made by AO on Money Receipts on ground of Seizure of Relevant Documents u/s 292C of Income Tax Act [Read Order]")
Warehouse Charges Paid Without Deducting TDS shall be disallowed u/s 40(a)(ia) of Income Tax Act: ITAT [Read Order]
The Pune bench of Income Tax Appellate Tribunal (ITAT) has recently held that warehouse charges paid without deducting Tax Deduction at Source shall be disallowed under Section 40(a)(ia) of Income...
![Warehouse Charges Paid Without Deducting TDS shall be disallowed u/s 40(a)(ia) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Warehouse-Charges-Deducting-TDS-Income-Tax-Act-ITAT-TAXSCAN.jpg "Warehouse Charges Paid Without Deducting TDS shall be disallowed u/s 40(a)(ia) of Income Tax Act: ITAT [Read Order]")