Judgement

The ITAT Chennai has remanded the issue concerning the validity of reassessment notices issued by the AO under Sections 148A and 148 for fresh adjudication. 


ITAT Remands Reassessment Validity Issue to CIT(A) for Fresh Adjudication After Finance Act 2026 Developments

The ITAT Chennai has quashed the cancellation of an Educational Trust's registration under Section 12AA of the Income Tax Act, 1961.

ITAT Quashes Cancellation of Charitable Trust's Registration Over Capitation Fee Allegations That Are Not Proved 

The ITAT quashes Rs 7.03 crore reassessment proceedings, holding that the AO cannot make additions on issues beyond the reasons recorded for Section 147 reopening.

ITAT Quashes Rs 7.03 Crore Reassessment, Holds AO Cannot Make Additions Beyond Recorded Reasons for Reopening

Tribunal held Section 54F deduction cannot be denied merely because a completion certificate was not furnished.

ITAT Allows Section 54F Relief Without Completion Certificate for New House Construction

The ITAT Bengaluru held that prolonged litigation, financial stress and disruption in a company's administrative functioning constituted reasonable cause under Section 273B. 

ITAT Quashes Rs 20,000 Penalty Under Section 271(1)(b) Citing Reasonable Cause for Non Compliance

The ITAT held that claiming full TDS credit without offering the corresponding income amounts to under-reporting, not misreporting, under Section 270A.

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ITAT Remands Reassessment Validity Issue to CIT(A) for Fresh Adjudication After Finance Act 2026 Developments

ITAT Quashes Cancellation of Charitable Trust's Registration Over Capitation Fee Allegations That Are Not Proved

ITAT Quashes Rs 7.03 Crore Reassessment, Holds AO Cannot Make Additions Beyond Recorded Reasons for Reopening

ITAT Allows Section 54F Relief Without Completion Certificate for New House Construction

ITAT Quashes Rs 20,000 Penalty Under Section 271(1)(b) Citing Reasonable Cause for Non Compliance

Claiming Full TDS Credit Without Reporting Entire Income Is Underreporting, Not Misreporting: ITAT