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Condonation of Delay Over Spam Email: ITAT Remands 12AB Registration Application to CIT(E) [Read Order]

Akhaigha T Josh

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has condoned the delay in filing an appeal after finding that the impugned order had been...

ITAT Deletes Unexplained Cash Credit Addition of ₹2.85 Lakh u/s 68 Due to Lack of AO Verification of...

ITAT Condones Significant Appeal Delay for Elderly Directors Citing Health Concerns Due to Pandemic...

Unverified Third-Party Pen Drive Data Cannot Justify Income Tax Addition Without Confronting...

Hawala Transactions: ITAT Upholds Addition on Bogus Purchases Due to Absence of Evidence to Rebut...

No Tax on Redevelopment Flats u/s 56(2)(x) of Income Tax Act: ITAT

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) in a decision, has held that The value of a new apartment acquired during a renovation project could not be taxed as "Income from Other...

Advance Payment Not Unexplained Credit: ITAT Deletes ₹2 Cr Addition u/s 68 of Income Tax Act [Read Order]

In a recent case, the Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed an appeal put forth by the revenue, deleting a ₹2 Crore addition made under the provisions of Section 68 of...

Penalty Not Maintainable When Assessment Order No Longer Exists: ITAT [Read Order]

The Mumbai Bench of Income Tax Appellate Tribunal(ITAT) ruled that the penalty imposed under section 271(1)(c) of Income Tax Act,1961 was not maintainable since the assessment order no longer...

ITAT upholds Disallowance of PF/ESI Contributions due to Late Deposits Beyond Statutory Deadlines [Read Order]

The Jaipur Bench of the Income Tax Appellate Tribunal ( ITAT ) upheld the disallowance of Provident Fund (PF) and Employees' State Insurance ( ESI ) contributions on the grounds that they were...

ITAT Annual Digest [Part 46]

This yearly digest analyzes all the ITAT stories published in the year 2023 at taxscan.in No Discharge of Onus to Substantiate Claim of Deduction under Income from Other Sources with Required...

Penalty Proceedings u/s 271AAB(1A) is not Mandatory and can't be initiated by AO without Specifying Default of Assessee: ITAT

The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) held that the penalty proceedings under Section 271AAB(1A) of the Income Tax Act, 1961 is not mandatory and cannot be initiated by the...

No need to get Accounts Audited when Gross Business Receipts is less than Rs.1.00 Crore as prescribed u/s 44AB: ITAT allows Appeal by Treating ITR as Valid [Read Order]

The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) allowed the appeal of the assessee by treating the Income Tax return (ITR) as valid and held that there is no need to audit the accounts...