![Assessment Order without DIN in body violating CBDT circular is Invalid and Treats as never been Issued: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/AssessmAent-DIN-body-violating-CBDT-Treats-never-Issued-ITAT-TAXSCAN.jpg "Assessment Order without DIN in body violating CBDT circular is Invalid and Treats as never been Issued: ITAT [Read Order]")
Assessment Order without DIN in body violating CBDT circular is Invalid and Treats as never been Issued: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal ruled that an assessment order lacking the Document Identification Number (DIN) within the body...
![Addition made on Account of Sundry Creditors Balance due to Improper Explanation on part of Assessee: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Addition-made-on-Account-of-Sundry-Creditors-Balance-ITAT-Directs-Re-adjudication-Re-adjudication-ITAT-Sundry-Creditors-Balance-taxscan.jpg "Addition made on Account of Sundry Creditors Balance due to Improper Explanation on part of Assessee: ITAT Directs Re-adjudication [Read Order]")
![Application for Registration u/s 80G(5)(vi) of IT Act not allowable, if Trust constructs Building deriving Funds from Trust on Land Owned by Trustees: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Application-for-Registration-IT-ActTrust-constructs-Building-deriving-Funds-from-Trust-on-Land-Owned-by-Trustees-ITAT-TAXSCAN.jpg "Application for Registration u/s 80G(5)(vi) of IT Act not allowable, if Trust constructs Building deriving Funds from Trust on Land Owned by Trustees: ITAT [Read Order]")
![DSIR Registration is Sufficient to Claim Deduction u/s 35 (2AB) for Cases Prior to Clause (b) Rule 6(7A) Amendment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/DSIR-Registration-is-Sufficient-to-Claim-Deduction-Cases-Prior-to-Clause-b-Rule-67A-Amendment-ITAT-TAXSCAN.jpg "DSIR Registration is Sufficient to Claim Deduction u/s 35 (2AB) for Cases Prior to Clause (b) Rule 6(7A) Amendment: ITAT [Read Order]")
![Waiver of Loan is Not Business Income, Not Taxable u/s 28(i) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Waiver-Loan-Business-Income-Taxable-Income-Tax-Act-ITAT-TAXSCAN.jpg "Waiver of Loan is Not Business Income, Not Taxable u/s 28(i) of Income Tax Act: ITAT [Read Order]")
HUF is “Person” Liable for getting Its Accounts Audited: ITAT Allows Benefit of Extending Date Explanation 2(a)(ii) to S. 139(1) IT Act [Read Order]
The Pune bench of Income Tax Appellate Tribunal (ITAT) has recently while allowing the benefit of extending date as per explanation 2(a)(ii) to section 139(1) Income Tax Act 1961...
![HUF is “Person” Liable for getting Its Accounts Audited: ITAT Allows Benefit of Extending Date Explanation 2(a)(ii) to S. 139(1) IT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/HUF-Liable-Accounts-Audited-ITAT-Benefit-ITAT-Allows-Benefit-Extending-Date-Explanation-IT-Act-Income-Tax-Income-Tax-Act-taxscan.jpg "HUF is “Person” Liable for getting Its Accounts Audited: ITAT Allows Benefit of Extending Date Explanation 2(a)(ii) to S. 139(1) IT Act [Read Order]")
![Corpus Specific Voluntary Donations of Unregistered Trust are Not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Donations-Trust-Taxable-ITAT-TAXSCAN.jpg "Corpus Specific Voluntary Donations of Unregistered Trust are Not Taxable: ITAT [Read Order]")
A mere making claim which is not Sustainable by Law not amount to furnish inaccurate particulars of Income, No Penalty u/s 271(1)(c): ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that a mere making claim which is not sustainable by law does not amount to furnishing inaccurate particulars of income and Penalty...
![A mere making claim which is not Sustainable by Law not amount to furnish inaccurate particulars of Income, No Penalty u/s 271(1)(c): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Penalty-Income-Tax-ITAT-taxscan.jpg "A mere making claim which is not Sustainable by Law not amount to furnish inaccurate particulars of Income, No Penalty u/s 271(1)(c): ITAT [Read Order]")
Interest Allowable to Delay in Refund in case of Self-Assessed Tax u/s 244A(1) of Income Tax Act: ITAT [Read Order]
Pune bench of Income Tax Appellate Tribunal (ITAT) ruled that interest is allowed to delay in refund in self-assessment tax under section 244A(1) of Income Tax Act, 1961. The appeal was filed by...
![Interest Allowable to Delay in Refund in case of Self-Assessed Tax u/s 244A(1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Interest-Refund-Self-Assessed-Tax-us-244A1-Income-Tax-Act-ITAT-TAXSCAN.jpg "Interest Allowable to Delay in Refund in case of Self-Assessed Tax u/s 244A(1) of Income Tax Act: ITAT [Read Order]")
ITAT quashes Disallowance of Customs Duty Drawback written-off relating to preceding Assessment Years ‘as prior period item’ [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal ( ITAT ), quashed disallowance of customs duty drawback written-off relating to preceding assessment years ‘as prior period item’. The grounds...
![ITAT quashes Disallowance of Customs Duty Drawback written-off relating to preceding Assessment Years ‘as prior period item’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/ITAT-Customs-Duty-Customs-Customs-Duty-Drawback-written-off-Assessment-Assessment-Years-Taxscan.jpg "ITAT quashes Disallowance of Customs Duty Drawback written-off relating to preceding Assessment Years ‘as prior period item’ [Read Order]")
ITAT refuses to Condones delay of 1315 days in filing appeal in the absence of reasonable cause [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal ( ITAT ) refuses to condones delay of 1315 days in filing appeal in the absence of reasonable cause. The ITAT bench comprising of Shri S S...
![ITAT refuses to Condones delay of 1315 days in filing appeal in the absence of reasonable cause [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/ITAT-Condones-delay-appeal-reasonable-cause-taxscan.jpg "ITAT refuses to Condones delay of 1315 days in filing appeal in the absence of reasonable cause [Read Order]")