Income Tax Update: Rectification Requests Now Handled by Jurisdictional Assessing Officers
The Income Tax Department has started sending out emails to taxpayers informing them that their rectification requests have been transferred from the...
![Registration of Trust u/s 12B of Income Tax Act cannot be Rejected Merely due to non-submission of Certain Documents: ITAT directs Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/250x150_2064300-trust-registration-1-1.webp "Registration of Trust u/s 12B of Income Tax Act cannot be Rejected Merely due to non-submission of Certain Documents: ITAT directs Fresh Adjudication [Read Order]")
![Quantum Of Expenditure Not Relevant for Purposes of S.12AB Registration: ITAT Holds Genuineness of Object, directs to Grant Registration [Read Order]](https://images.taxscan.in/h-upload/2025/07/09/250x150_2061940-quantum-of-expenditure-quantum-of-expenditure-not-relevant-taxscan.webp "Quantum Of Expenditure Not Relevant for Purposes of S.12AB Registration: ITAT Holds Genuineness of Object, directs to Grant Registration [Read Order]")
![Income Tax Annual Digest 2024: ITAT Cases [Part 28]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Income-Tax-Income-Tax-Annual-Digest-2024-Income-Tax-Digest-2024-TAXSCAN-2.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 28]")
Denial of Trust Registration u/s 12AB: ITAT Remits Case for Reassessment and Recalculation of Income as AOP [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) remits matter to Assessing Officer ( AO ) for reassessment and recalculation of income as Association of Persons ( AOP ) following denial...
![Denial of Trust Registration u/s 12AB: ITAT Remits Case for Reassessment and Recalculation of Income as AOP [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Income-Tax-Income-Tax-Appellate-Tribunal-Trust-registration-TAXSCAN.jpg "Denial of Trust Registration u/s 12AB: ITAT Remits Case for Reassessment and Recalculation of Income as AOP [Read Order]")
Punjab and Haryana HC invalidates Tax Notices, Upholds Statutory Provisions against Circular Overrides [Read Order]
In the recent ruling, the High Court of Punjab and Haryana, invalidated tax notices issued to the assessee, emphasizing that circulars and instructions from tax authorities cannot override statutory...
![Disallowance of Interest Expenses: ITAT remands Matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-Assessing-Officer-TAXSCAN.jpg "Disallowance of Interest Expenses: ITAT remands Matter for Fresh Adjudication [Read Order]")
Calcutta HC Stays Assessment Order Passed U/s 148 of Income Tax Act due to Jurisdictional Error [Read Order]
The Calcutta High Court in a recent case stayed the assessment order passed under section 148 of the Income Tax Act, 1961 due to jurisdictional error. Rahul Saraf, the petitioner challenged the...
![Calcutta HC Stays Assessment Order Passed U/s 148 of Income Tax Act due to Jurisdictional Error [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/income-Tax-Income-Tax-Act-Income-Tax-Assessment-jurisdictional-error-TAXSCAN.jpg "Calcutta HC Stays Assessment Order Passed U/s 148 of Income Tax Act due to Jurisdictional Error [Read Order]")
Jurisdictional AO and Faceless AO cannot exercise Concurrent Jurisdiction to issue Notice u/s 148: Bombay HC underlines purpose of Faceless Mechanism [Read Order]
The Bombay High Court in a Writ Petition before it clarified that the Faceless Assessing Officer (FAO) and Jurisdictional Assessing Officer (JAO) cannot simultaneously exercise their independent...
Non-Verification of Gifts from Grandmother: ITAT remands Matter for Consideration of Additional Documents [Read Order]
In a recent ruling, the Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) ordered JAO to consider additional documents filed before CIT(A) due to non - verification of gifts that were...
![Non-Verification of Gifts from Grandmother: ITAT remands Matter for Consideration of Additional Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Ahmedabad-Income-Tax-Gifts-from-Grandmother-taxation-Grandmother-gifts-tax-taxscan.jpg "Non-Verification of Gifts from Grandmother: ITAT remands Matter for Consideration of Additional Documents [Read Order]")
CIT(E) Condones Delay in Filing Form 10B and 9A: ITAT Remands Matter To JAO for Reconsideration [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal( ITAT ) remanded the matter to the Jurisdictional Assessing Officer( JAO ) for reconsideration, taking into account the delay condonation orders...
![CIT(E) Condones Delay in Filing Form 10B and 9A: ITAT Remands Matter To JAO for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-ITAT-Filing-Form-10B-Filing-Form-9A-TAXSCAN.jpg "CIT(E) Condones Delay in Filing Form 10B and 9A: ITAT Remands Matter To JAO for Reconsideration [Read Order]")