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Landmark Rulings

ITAT Bangalore — Direct Tax

745 rulings

  1. ITAT Bangalore · 23 Jul 2026
    ITAT Bangalore Directs CIT(A) to Admit Appeal, Condones 608-Day Delay Owing to Bona Fide Pursuit of Section 154 Rectification, Finds Erroneous Ex-Parte Dismissal

    Gopalan Enterprises Vs DCIT

    (2026) TaxCorp(LJ) 38396 (ITAT-BANGALORE)

  2. ITAT Bangalore · 15 Jul 2026
    Bangalore ITAT Rules Multiple Residential Houses Eligible for Section 54 Exemption if Capital Gains Arise from Multiple Transfers

    Pavan Kumar Agarwal Vs DCIT

    (2026) TaxCorp(LJ) 38345 (ITAT-BANGALORE) · Section 54

  3. ITAT Bangalore · 15 Jul 2026
    Bangalore ITAT Prolongs Stay on Xiaomi’s ₹10,833.22 Cr Tax Demand Citing Departmental Delays and Pending DIN Issue

    Xiaomi Technology India Pvt. Ltd Vs The DCIT

    (2026) TaxCorp(LJ) 38344 (ITAT-BANGALORE)

  4. ITAT Bangalore · 15 Jul 2026
    Bangalore ITAT Directs AO to Apply Reverse Indexation for Determining Cost of Acquisition in Absence of Historical Records; Restoration Ordered for Fresh Verification

    GPFE Hosuing Co-operative Society Ltd Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 38341 (ITAT-BANGALORE)

  5. ITAT Bangalore · 15 Jul 2026
    ITAT Bangalore Rules Filing of Revised Return After Timely Original Filing Does Not Bar Carry Forward of Losses: Relief Granted for Set-off of Rs 2.99 Lakhs

    Balachandra Joshi Vs The Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38336 (ITAT-BANGALORE)

  6. ITAT Bangalore · 13 Jul 2026
    Bangalore ITAT Rules Deduction Under Section 80P(2)(a)(i) Available on Interest from Fixed Deposits with Commercial Banks by Co-operative Society

    Sri Sai Souhardha Credit Cooperative Ltd. Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38333 (ITAT-BANGALORE) · Section 80P

  7. ITAT Bangalore · 13 Jul 2026
    Bangalore ITAT Rules CPC Cannot Disallow Late PF/ESI Employee Contributions under Section 143(1)(a) for Pre-AY 2021-22: Adjustment Set Aside

    Ronald Belchar Fernandes Vs DCIT

    (2026) TaxCorp(LJ) 38327 (ITAT-BANGALORE)

  8. ITAT Bangalore · 13 Jul 2026
    Bangalore ITAT Directs Reconsideration of Trust’s 12AB and 80G(5) Applications—No Breach in EWS Admissions, Fire Safety Compliance to Be Reviewed

    Sri Ram Educational Trust Vs CIT(Exemptions)

    (2026) TaxCorp(LJ) 38326 (ITAT-BANGALORE)

  9. ITAT Bangalore · 13 Jul 2026
    Bangalore ITAT Upholds Deductibility of ESOP Discounts Under Section 37(1); Rejects Revenue’s Notional/Capital Receipt Arguments in Nobroker Technologies Solutions Case

    Nobroker Technologies Solutions Pvt. Ltd Vs DCIT

    (2026) TaxCorp(LJ) 38318 (ITAT-BANGALORE) · Section 37

  10. ITAT Bangalore · 13 Jul 2026
    Excess Cash and Stock Found During Survey in Jewellery Business Taxable as Business Income, Not as Unexplained Investment: Bangalore ITAT Clarifies Scope of Sections 69 and 69A

    Bhawarlal (HUF) Vs DCIT

    (2026) TaxCorp(LJ) 38310 (ITAT-BANGALORE)

  11. ITAT Bangalore · 07 Jul 2026
    Bangalore ITAT Affirms Independent Status of Share Sale and Property Purchase; Upholds Section 54F Exemption on Residential Villa Acquisition

    Hirehal Jairaj Balram Vs The ACIT

    (2026) TaxCorp(LJ) 38306 (ITAT-BANGALORE)

  12. ITAT Bangalore · 07 Jul 2026
    Bangalore ITAT Rules Public Charitable Trusts Not Liable for Maximum Marginal Rate; Limits Applicability of Section 164 to Discretionary Private Trusts

    Anjaneya Samudaya Bhavan Trust Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 38305 (ITAT-BANGALORE)

  13. ITAT Bangalore · 04 Jul 2026
    Bangalore ITAT Rules Deduction u/s 54F Permissible for Substantial Structural Additions to Residential Property, Not Limited to New Construction

    Kaziyur Narayanan Godha Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 38293 (ITAT-BANGALORE) · Section 54F

  14. ITAT Bangalore · 02 Jul 2026
    Bangalore ITAT Recognizes Section 54F Exemption for Under-Construction Flat Despite Delay in Sale Deed Registration: Substantial Payment Within Statutory Period Sufficient

    Viswanathan Padmanabhan Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38286 (ITAT-BANGALORE) · Section 54F

  15. ITAT Bangalore · 02 Jul 2026
    ITAT Bangalore Affirms Deduction of GST Paid Before Due Date of Return Filing Despite Outstanding Status in Audit Report

    Javid Bagwan Vs ITO

    (2026) TaxCorp(LJ) 38283 (ITAT-BANGALORE) · Sections 43B, 139(1)

  16. ITAT Bangalore · 02 Jul 2026
    Bangalore ITAT Upholds Charitable Trust’s Section 11 Exemption Despite Late Filing of Form 10B, Citing Directory Nature of Filing Requirement

    Anasuya Foundation Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38282 (ITAT-BANGALORE)

  17. ITAT Bangalore · 25 Jun 2026
    ITAT Bangalore Directs AO to Re-examine NRI’s Deduction of Travel Expenses against Capital Gains on House Sale, Emphasizes Proximate Connection to Transfer under Section 48(1)

    Santanu Arun Nandi Vs ITO

    (2026) TaxCorp(LJ) 38259 (ITAT-BANGALORE)

  18. ITAT Bangalore · 18 Jun 2026
    Bangalore ITAT Upholds Validity of Reassessment u/s 147 Despite Faceless Procedure Amidst Transitional Legal Framework

    AgaraPasala Reddy Prasanna Vs The Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38220 (ITAT-BANGALORE)

  19. ITAT Bangalore · 27 Jun 2026
    Bangalore ITAT Upholds Strict Compliance: Late Return Bars Section 80P Deduction to Cooperative Society

    Adat Farmers Service Co-operative Bank Ltd Vs ITO

    (2026) TaxCorp(LJ) 38172 (ITAT-BANGALORE)

  20. ITAT Bangalore · 12 May 2026
    Assessee Deemed in Default under Section 201(1) for Year-End Provision TDS Lapse, Relief Permitted on Vendor Tax Compliance

    Artha Real Estate Corporation Limited Vs The Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38106 (ITAT-BANGALORE) · Sections 194J, 201(1)

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