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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)
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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
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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)
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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)
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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)
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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
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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
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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)
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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)
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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)
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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)
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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)
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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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ITAT Bangalore Confirms Full Exemption on Leave Encashment for Ex-DoT Employees Absorbed in BSNL, Citing Nature and Source of Accumulated Leave
Bindumadavan Prakash Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38096 (ITAT-BANGALORE)
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ITAT Bangalore Rules Interest Paid on Capital Bond Funds to Prestige Group Is Tax Deductible from Related Interest Income
Hutchinson & Co. (India) Pvt. Ltd Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38092 (ITAT-BANGALORE)
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ITAT Bangalore Rules Section 43B Inapplicable to Interest Payable on Members’ Deposits by Co-operative Society: Disallowance Deleted
Kome Koravadi VIvidoddesha Sahakari Sangha Niyamitha Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38081 (ITAT-BANGALORE) · Section 43B
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Bangalore ITAT Upholds Assessment Under Section 143(3) Following Section 263 Revision Without Requirement of Fresh Section 143(2) Notice
G Corp Pvt. Ltd Vs The DCIT
(2026) TaxCorp(LJ) 38069 (ITAT-BANGALORE) · Section 143(2)
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ITAT Bangalore Rules Appeal Infructuous Post-Voluntary Liquidation; Delay in Filing Condoned Due to Improper Service of Order and Lack of Enforceable Tax Liability
Fibertex Private Limited Vs Income Tax Officer
(2026) TaxCorp(LJ) 38064 (ITAT-BANGALORE)
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Bangalore ITAT Rules No Transfer Under Section 2(47) on Unsettled JDA Due to Partition Decree; LTCG Addition Set Aside
Bileshivale Muddanna Govardhana Murthy Vs The Dy.Commissioner of Income Tax
(2026) TaxCorp(LJ) 38049 (ITAT-BANGALORE)
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ITAT Bangalore Quashes Section 69 Addition: Agricultural Income Cash Deposits Found Duly Recorded and Explained, Revenue’s Onus Not Discharged
Sakalaspur Veerappiiah Rudrappa Coffee Planter Harakanahally Estate Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38048 (ITAT-BANGALORE) · Section 69
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