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Landmark Rulings

ITAT Pune — Direct Tax

383 rulings

  1. ITAT Pune · 27 Feb 2026
    ITAT Pune Overturns CIT(E) Order: Upholds Validity of Trust’s Section 80G Registration Application Filed Before Expiry of Provisional Approval

    Mitcon Forum for Social Development Vs The Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37698 (ITAT-PUNE)

  2. ITAT Pune · 27 Feb 2026
    Pune ITAT Upholds Full Section 54F Deduction for Residential Flat Purchase Without Mandatory Capital Gains Account Deposit

    Satishchandra Jagdishchandra Gugale Vs ITO

    (2026) TaxCorp(LJ) 37676 (ITAT-PUNE) · Section 54F

  3. ITAT Pune · 27 May 2026
    Pune ITAT Upholds Full Section 54F Deduction for Residential Flat Purchase Without Mandatory Capital Gains Account Deposit

    Satishchandra Jagdishchandra Gugale Vs ITO

    (2026) TaxCorp(LJ) 37675 (ITAT-PUNE) · Section 54F

  4. ITAT Pune · 27 May 2026
    Pune ITAT Holds Exemption u/s 11 Permissible on Updated Return Filed u/s 139(8A); Rejects Revenue’s Restriction Based on Section 139(1) Compliance

    Indian Medical Association Pune Branch Vs DCIT

    (2026) TaxCorp(LJ) 37674 (ITAT-PUNE) · Section 11

  5. ITAT Pune · 01 Jun 2026
    Pune ITAT Upholds Exemption for Religious Trust Despite Delay in Filing Form No.10BB; Holds Timely Filing During Assessment as Sufficient Compliance

    The Nanded Sikhgurudwara Sachkhand Hazur Sahib Vs ACIT

    (2026) TaxCorp(LJ) 37654 (ITAT-PUNE) · Section 10(23C)(v)

  6. ITAT Pune · 22 Feb 2026
    Pune ITAT Prioritizes Substantial Justice Over Procedural Lapse: Delay of 374 Days in Assessee’s Appeal Condoned, Case Remanded for Fresh Adjudication of Rs. 6.66 Crore Unexplained Cash Deposit Addition

    Deepali Dilip Dhumale Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 37583 (ITAT-PUNE)

  7. ITAT Pune · 10 Feb 2026
    Restoration of Capital Gain Tax Computation on Sale of Flats Under Joint Venture: Pune ITAT Directs AO to Re-examine Tax Liability and Disallows Deductions under Sections 54B and 54F

    Popatrao Dashrathrao Suryawanshi Vs ITO

    (2026) TaxCorp(LJ) 37428 (ITAT-PUNE)

  8. ITAT Pune · 28 Oct 2025
    Pune ITAT Third Member Holds IT Infrastructure Payments Not Taxable as Royalty under India-Belgium DTAA Due to Absence of ‘Industrial Equipment’ Clause

    Bekaert Industries Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 36976 (ITAT-PUNE)

  9. ITAT Pune · 19 Sep 2025
    Pune ITAT Invalidates Section 153C Assessments Due to Single Satisfaction Note Covering Multiple Years

    Rameshbhai Harlilal Patel Vs ACIT

    (2025) TaxCorp(LJ) 36796 (ITAT-PUNE)

  10. ITAT Pune · 29 Jul 2025
    Pune ITAT Overturns Prima Facie Addition on Contingent Sales Tax Liability: Upholds Assessee’s Right to Rectification under Section 154

    Ramgopal Birla Textile (P.) Ltd Vs DCIT

    (2025) TaxCorp(LJ) 36555 (ITAT-PUNE) · Section 154

  11. ITAT Pune · 07 Aug 2025
    Additions in Reassessment Restricted to Recorded Reasons; Legal Heir Participation Suffices for Sec. 159 Compliance

    Vivek Naresh Shah Vs ACIT

    (2025) TaxCorp(LJ) 36551 (ITAT-PUNE) · Section 159

  12. ITAT Pune · 01 Jul 2025
    Pune ITAT Nullifies Assessments for Four Years: Jurisdiction Flawed Where Seized Documents Only 'Pertained to' and Did Not 'Belong to' the Assessee Prior to 01.06.2015

    Four Pillar Communications Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 36454 (ITAT-PUNE) · Section 153C

  13. ITAT Pune · 25 Jun 2025
    ITAT Pune Rules Against Retrospective Application of Section 11(3) Amendment: Trust’s Utilization of Accumulated Income Before March 31, 2023 Deemed Valid

    Yashwantrao Chavan Maharashtra Open University Vs CIT

    (2025) TaxCorp(LJ) 35438 (ITAT-PUNE)

  14. ITAT Pune · 13 Jun 2025
    Pune ITAT Invalidates Section 148 Notice: Assessee's Share Below Rs. 50 Lakhs Threshold—Reassessment Proceedings Held Void Due to Incorrect Information and Lack of Inquiry

    Vaishali Keshav Kulkarni Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35391 (ITAT-PUNE) · Section 149(1)(b)

  15. ITAT Pune · 10 Jun 2025
    Pune ITAT Upholds Assessee’s Short-Term Capital Gains as Genuine Amidst Lack of Evidence of Manipulation in Exchange-Traded Penny Stock Transactions

    Sonal Ashish Shah Vs ITO

    (2025) TaxCorp(LJ) 35369 (ITAT-PUNE)

  16. ITAT Pune · 21 Jul 2025
    Pune ITAT Clarifies Tax Treatment of Excess Stock: Section 115BBE Inapplicable for Declared Additional Income

    Lucky Furniture Vs ACIT

    (2025) TaxCorp(LJ) 35287 (ITAT-PUNE)

  17. ITAT Pune · 11 Jul 2025
    Pune ITAT Overturns Penalty under Section 270A for Assessee Misled by Tax Consultant’s Malpractice

    Sachin Baban Shinde Vs ITO

    (2025) TaxCorp(LJ) 35280 (ITAT-PUNE)

  18. ITAT Pune · 13 May 2025
    Pune ITAT Sets Aside Assessment Order Due to Invalid Notice under Section 143(2)

    Dhanottam Vasant Lonkar Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35140 (ITAT-PUNE) · Section 143(2)

  19. ITAT Pune · 09 May 2025
    ITAT Pune Rules Ex-Gratia Termination Compensation from Pfizer is Capital in Nature, Not Taxable

    Godavari Vijay Kulkarni Vs ITO

    (2025) TaxCorp(LJ) 35110 (ITAT-PUNE)

  20. ITAT Pune · 09 Apr 2025
    Pune ITAT Overturns Section 43CA Addition on Sale of Flats, Recognizing Prior Agreements as Valid Consideration

    Bansal Land Developers Vs ITO

    (2025) TaxCorp(LJ) 34979 (ITAT-PUNE) · Section 43CA

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