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Chennai ITAT Directs AO to Re-examine Taxability of PSLC Sale Income, Invoking Capital Receipt Principles and Judicial Precedents
City Union Bank Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37997 (ITAT-CHENNAI)
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Chennai ITAT Rules that Belated Submission of Form 10CCB Does Not Invalidate Section 80-IC Deduction When Audit Report Pre-exists and Is Subsequently Furnished
Pool Thevar Marimuthu Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37992 (ITAT-CHENNAI)
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ITAT Chennai Quashes Penalty for Concealment Where Income Was Voluntarily Disclosed in Return Filed Pursuant to Section 148 Notice
Mangadu Natarajan Balasundharam Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37982 (ITAT-CHENNAI) · Section 148
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Chennai ITAT Upholds Exemption of Corpus Donations to ICICI Foundation under Section 11(1)(d); Revenue Barred from Changing Stance Amid Admitted Consistency in Later Years
ICICI Foundation for Inclusive Growth Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37897 (ITAT-CHENNAI) · Section 11(1)(a)
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Chennai ITAT Rules Non-Commencement of Activities Not a Ground for Denial of Section 12AB Registration to Charitable Trust; CIT(E)'s Order Set Aside
Sir CV Raman Educational & Charitable Trust Vs The CIT
(2026) TaxCorp(LJ) 37864 (ITAT-CHENNAI) · Section 12A(1)(ac)(iii)
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Chennai ITAT Cancels Section 271B Penalty: Technical Portal Glitches Accepted as Reasonable Cause for Delayed Tax Audit Filing
Konda Seenivasaiyer Damodharan Kishori Lal Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37861 (ITAT-CHENNAI) · Sections 271B, 273B
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Chennai ITAT Quashes Section 94B Disallowance for Danish Subsidiary, Citing DTAA Non-Discrimination Clause
Vestas Wind Technology India Private Limited Vs The ITO
(2026) TaxCorp(LJ) 37848 (ITAT-CHENNAI) · Section 94B
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Chennai ITAT Upholds Addition of Income Declared but Not Paid under IDS; Disallows Section 115BBE Rate Following Jurisdictional High Court Ruling
Shanmuga Sundaram Govindaraj Vs DCIT
(2026) TaxCorp(LJ) 37840 (ITAT-CHENNAI)
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Chennai ITAT Quashes Rs. 4.26 Cr AMC Receipts Addition for Johnson Lifts Citing Mandatory Application of Amended Section 43CB for AY 2022-23
Johnson Lifts Pvt Ltd Vs DCIT
(2026) TaxCorp(LJ) 37818 (ITAT-CHENNAI)
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Chennai ITAT Quashes Search Assessments for AY 2012–17 in Absence of Incriminating Material; Follows Abhisar Buildwell Doctrine
Jothi Narayanan Vs DCIT
(2026) TaxCorp(LJ) 37817 (ITAT-CHENNAI)
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Chennai ITAT Nullifies Reassessment for AY 2010-11: Finds Evidence of Ante-Dated Section 148 Notice and Tampering of Issue Register
Gurusamy Suseela Vs The ITO
(2026) TaxCorp(LJ) 37790 (ITAT-CHENNAI)
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ITAT Chennai Clarifies: Section 11 Exemption Not Denied for Property Registered in Trustee’s Name When No Personal Benefit Proven
Everwin Educational & Charitable Trust Vs The ACIT
(2026) TaxCorp(LJ) 37778 (ITAT-CHENNAI) · Section 11
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ITAT Chennai Clarifies: Section 11 Exemption Not Denied for Property Registered in Trustee’s Name When No Personal Benefit Proven
Everwin Educational & Charitable Trust Vs The ACIT
(2026) TaxCorp(LJ) 37777 (ITAT-CHENNAI) · Section 11
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Chennai ITAT Quashes BMA Assessment for Wrong Assessment Year; Holds Taxable Event Arises on Date of Section 10(1) Notice
Smt. Elangovan Malarmangai @ Swetha Vs The Addl. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37740 (ITAT-CHENNAI)
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Disallowance of Depreciation on Second-hand Machinery Unsustainable Absent Statutory Satisfaction and Approval Under Explanation 3 to Section 43(1)
Hameed Marine Private Limited Vs The ACIT
(2026) TaxCorp(LJ) 37728 (ITAT-CHENNAI) · Section 43(1)
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ITAT Chennai Affirms Validity of Land Purchase Transactions Despite Untraceable POA Holders; Upholds Assessee’s Right to Claim WIP Deduction
Jacaranda Properties Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37715 (ITAT-CHENNAI)
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Chennai ITAT Upholds Extinguishment of Tax Dues Post-NCLT Resolution Plan Approval; Rejects Revenue’s Miscellaneous Application Citing Lack of Participation in Insolvency Proceedings
Karaikal Port Pvt. Ltd Vs The Asst. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37707 (ITAT-CHENNAI) · Section 254(2)
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Chennai ITAT Nullifies Rs 15.78 Crore Section 56(2)(x) Addition: Receipt of Shares by Trust Exclusively for Relatives of Settlor Held Non-Taxable after Deed Amendment
VS Trust Vs The ITO
(2026) TaxCorp(LJ) 37701 (ITAT-CHENNAI) · Section 56(2)(x)
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Chennai ITAT Upholds Timeliness of AO’s Reassessment under Extended Limitation for Tribunal-Remanded Issues in Sri Maharaja Refineries Palm Oil Import-Export Case
Sri Maharaja Refineries Vs The Assistant Commissioner of Income-tax
(2026) TaxCorp(LJ) 37683 (ITAT-CHENNAI)
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ITAT Chennai Invalidates Assessment by ITO, Tiruvannamalai for AY 2017-18 Due to Lack of Jurisdictional Transfer Order
Haneef Akbar Basha Vs ITO
(2026) TaxCorp(LJ) 37506 (ITAT-CHENNAI) · Sections 144, 127
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