![Deduction u/s 80JJAA Cannot Be Denied Solely for Late Filing of Form 10DA Before Return Due Date: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Deduction-Solely-for-Late-Filing-Form-10DA-taxscan.jpg "Deduction u/s 80JJAA Cannot Be Denied Solely for Late Filing of Form 10DA Before Return Due Date: ITAT [Read Order]")
Deduction u/s 80JJAA Cannot Be Denied Solely for Late Filing of Form 10DA Before Return Due Date: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) held that deduction under Section 80JJAA of Income Tax Act,1961 cannot be denied...
![Addition of Rs. 2.02 Crore as Accommodation Entries: ITAT Holds Addition Unsustainable On Lack of Primary Proof [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Accommodation-Entries-itat-ahmedabad-taxscan.jpg "Addition of Rs. 2.02 Crore as Accommodation Entries: ITAT Holds Addition Unsustainable On Lack of Primary Proof [Read Order]")
![Income Already Taxed cannot be Treated Again as Unexplained Cash Credit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Unexplained-Cash-Credit-ITAT-TAXSCAN.jpg "Income Already Taxed cannot be Treated Again as Unexplained Cash Credit: ITAT [Read Order]")
![ITAT dismisses Revenues Appeal as Assessee Settles Dispute under Vivad Se Vishwas Scheme, 2024 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Vivad-Se-Vishwas-Scheme-ITAT-taxscan.jpg "ITAT dismisses Revenues Appeal as Assessee Settles Dispute under Vivad Se Vishwas Scheme, 2024 [Read Order]")
![Corpus Contributions to Section 12A Registered Trust Not Taxable, Treated as Capital Receipts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Ahmedabad-Corpus-donation-not-taxable-ITAT-TAXSCAN.jpg "Corpus Contributions to Section 12A Registered Trust Not Taxable, Treated as Capital Receipts: ITAT [Read Order]")
![ITAT Quashes Tax Assessment Against Non-Existent Entity, Cites Invalid Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-Cites-Invalid-Jurisdiction-ITAT-Quashes-Tax-Assessment-taxscan.jpg "ITAT Quashes Tax Assessment Against Non-Existent Entity, Cites Invalid Jurisdiction [Read Order]")
ITAT Partly Sets Aside Order u/s 263 for Improper Mandatory Direction to Add Accommodation Entries [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Ahmedabad has partly set aside an order passed under Section 263 of the Income Tax Act, 1961, where the Principal Commissioner of Income Tax ( PCIT )...
![ITAT Partly Sets Aside Order u/s 263 for Improper Mandatory Direction to Add Accommodation Entries [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-Ahmedabad-ITAT-Partly-Sets-Aside-Order-Improper-Mandatory-Direction-taxscan.jpg "ITAT Partly Sets Aside Order u/s 263 for Improper Mandatory Direction to Add Accommodation Entries [Read Order]")
ITAT Ahmedabad Orders Rectification After Wrong Consideration of Depreciation as Net Profit [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad has directed rectification after finding that depreciation was wrongly considered as net profit in the intimation issued under Section 143(1) of the...
![ITAT Ahmedabad Orders Rectification After Wrong Consideration of Depreciation as Net Profit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Ahmedabad-Orders-Rectification-taxscan.jpg "ITAT Ahmedabad Orders Rectification After Wrong Consideration of Depreciation as Net Profit [Read Order]")
ITAT disallows Tax Deduction claimed u/s 35(1)(ii) for Donation to Unapproved Scientific Research Trust [Read Order]
In a recent judgment, the Ahmedabad bench of the Income Tax Appellate Authority (ITAT) set aside the deduction claim of an assessee for the donation made by him to an unapproved scientific authority....
![ITAT disallows Tax Deduction claimed u/s 35(1)(ii) for Donation to Unapproved Scientific Research Trust [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Disallows-Tax-Deduction-Disallows-Tax-Tax-Deduction-claimed-Section-351ii-taxscan.jpg "ITAT disallows Tax Deduction claimed u/s 35(1)(ii) for Donation to Unapproved Scientific Research Trust [Read Order]")
Arvindo Trust Scam Fallout: ITAT Dismisses Appeal Against Disallowance of Bogus Research Donation [Read order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad Bench “SMC” has dismissed the appeal filed against the disallowance of a deduction claimed on a donation made to the Arvindo Institute of Applied...
![Arvindo Trust Scam Fallout: ITAT Dismisses Appeal Against Disallowance of Bogus Research Donation [Read order]](https://www.taxscan.in/wp-content/uploads/2025/04/Bogus-donation.jpg "Arvindo Trust Scam Fallout: ITAT Dismisses Appeal Against Disallowance of Bogus Research Donation [Read order]")
ITAT Upholds CIT(A) Order: No Addition U/s 69A Without Corroborative Evidence & Cross-Examination [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has upheld the order of the Commissioner of Income Tax (Appeals) [CIT(A)] deleting an addition of Rs. 2.65 crore made under Section 69A of...
![ITAT Upholds CIT(A) Order: No Addition U/s 69A Without Corroborative Evidence & Cross-Examination [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Cross-Examination.jpg "ITAT Upholds CIT(A) Order: No Addition U/s 69A Without Corroborative Evidence & Cross-Examination [Read Order]")
ITAT dismisses Revenue's Appeal: No Addition U/s 68 for Partner's Capital when Identity & Creditworthiness Proved [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench “C”, has dismissed the appeal filed by the Revenue challenging the deletion of an addition of Rs.8 crore made under Section 68 of the Income...
![ITAT dismisses Revenues Appeal: No Addition U/s 68 for Partners Capital when Identity & Creditworthiness Proved [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-Revenue-Partners-Capital-Identity-Creditworthiness-taxscan.jpeg "ITAT dismisses Revenues Appeal: No Addition U/s 68 for Partners Capital when Identity & Creditworthiness Proved [Read Order]")