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Judicial Member Sanjay...

Non-Mention of Agents’ Names on Bills Not Sufficient to Disallow Commission: ITAT Deletes ₹20.4 Lakh Addition [Read Order]

Navasree A.M

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the absence of agents’ names on bills alone cannot justify disallowance...

Sales Tax Subsidy under Backward Area Development Scheme Classified as Capital Receipt: ITAT...

Depreciation on Goodwill Arising from Amalgamation Valid: ITAT Clarifies Prospective Effect of...

Legal Heir Cannot Be Expected to Explain Unexplained Bank Credits of Deceased: ITAT notes AO fails...

Gross Negligence of Accountant Not a Ground for Condonation: ITAT Dismisses Income Tax Appeal with...

Total Income 100% Tax-Exempt if S.80P Deduction Allowed: ITAT dismisses appeal noting No Effect on Disallowances [Read Order]

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed the appeal, noting that disallowances made by the Assessing Officer (AO) had no tax effect as the assessee was already...

ITAT Faults CIT(E) for Dismissing Fresh Applications on Procedural Grounds, Directs applications Filed Within CBDT Deadline to be Considered on Merits [Read Order]

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has set aside the orders of the Commissioner of Income Tax (Exemption) [CIT(E)] for rejecting fresh applications filed by the...

ITAT Sets Aside 80G Rejection, Cites Gross Violation of Natural Justice in Charitable Trust [Read Order]

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has quashed the rejection order passed by the Commissioner of Income Tax (Exemption), [CIT(E)], denying approval under Section...

ITAT Deletes Penalty for Non-Filing of Form 15CA as Rules Were Notified Late for Non-Taxable Remittances [Read Order]

The Surat Bench of Income Tax Appellate Tribunal (ITAT) deleted the penalty imposed for failure to file Form 15CA on non-taxable foreign remittances, observing that although Section 195(6) of the ...

ITAT Sets Aside Rejection of 12A Application: Trust Gets Another Chance to Prove Genuineness [Read Order]

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has recently remanded a matter relating to a trust back to the Commissioner of Income Tax (Exemptions) [CIT(E)], Ahmedabad, for fresh...

ITAT Restores Assessee’s Case for Fresh Consideration: Rules Ex-parte Dismissal by NFAC Violated Principles of Natural Justice [Read Order]

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the ex-parte order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi,...

ITAT Restores Registration and Approval Applications After Small Trust Misses Notices Due to Lack of Legal Awareness

The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT) restored the registration application under Section 12A and approval application under Section 80G of Income Tax Act,1961, of a small trust...