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Income Tax Appellate Tribunal

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uuid00eqbw3

Namestring
Income Tax Appellate Tribunal
Legal namestring
Income Tax Appellate Tribunal
Websiteurl
itat.gov.in
Company typeenum
Private
Founded yearint
1941
Descriptiontext

The Income Tax Appellate Tribunal (ITAT) is a statutory quasi-judicial institution established on 25 January 1941 under section 5A of the Income Tax Act, 1922, specializing in adjudication of appeals under the Direct Taxes Acts. It serves as India's second appellate authority for income tax disputes, hearing appeals from individuals and entities challenging adverse tax assessments, with matters spanning tax demands, exemptions, deductions, penalties, TDS credits, capital gains, transfer pricing, and Black Money Act cases. The institution is headquartered in Mumbai and operates 63 Benches across 27 stations covering virtually all cities with a High Court seat, led by President Justice C.V. Bhadang (appointed 23 October 2023) and nine Vice Presidents posted across major metros.

ITAT's digital ecosystem comprises an e-Filing Portal for electronic appeal submission with multi-stakeholder login (assessee, assessing officer, departmental representative), a Case Status Search tool, a Tribunal Orders Database with PDF downloads, a Special Bench Orders archive, WebEx-based virtual hearing capability, and a Recruitment Portal — all hosted under the itat.gov.in domain with National Informatics Centre (NIC) as the government technology partner. The technology stack is conventional digital infrastructure with no documented AI/ML capabilities.

ITAT operates as a government institution under the Ministry of Law & Justice, Government of India, with no commercial revenue model. Services are provided free of charge; orders passed are final with appeal lying to the High Court only on substantial questions of law, and further to the Supreme Court. As of May 2026, ITAT had 98 of 126 sanctioned members in position with 16 more recruited, while a parliamentary panel flagged staff shortages at Registrar and supporting levels. The institution is funded entirely through government budget allocations and reports administratively to the Ministry of Law & Justice.

Operating statusenum
Operating
Ownership categoryenum
Headcount rangeband
11–50
akta.pro rankint
HeadquartersMumbai, India
HQ citystring
Mumbai
HQ countrystring
India
HQ regionstring
Asia
Markets served

Serves global market

Offices30 records

Each record includes

City, Country, Type, Description, Source

Keyword5 values
income tax appeals, direct tax adjudication, appellate tribunal services, tax dispute resolution, quasi-judicial tax forum
Industry1 code
1Dispute Resolution, Appeals & Tax Tribunals
CodeBPAIADAKPrimaryYes
NAICS code1 code
  • Courts92211
SIC code1 code
  • Services-Legal Services8111
Product category
Tax Adjudication
Marketing channels3 records

Each record includes

Title, Type, Stage, Description, Source

Distribution channels3 records

Each record includes

Title, Type, Scope, Target buyer, Description, Source

Cost components5 values
Personnel, Operations, Infrastructure, Technology or R&D, Others
GTM typeB2B
B2B
Offering typeServices
Services
Core offering1 text field

Income Tax Appellate Tribunal (ITAT) is a quasi-judicial government institution that adjudicates appeals against income tax and direct tax orders in India. Operating under the Ministry of Law & Justice, Government of India, it delivers independent, expert adjudication through a network of 63 benches at 27 stations, supported by an e-filing portal, online case status search, a public orders database, special bench order archives, and virtual hearings via WebEx. The orders it pronounces are final, with appeal lying to the High Court only on substantial questions of law.

Differentiator
Functional benefit
Problem solved
Product overview1 text field

The Income Tax Appellate Tribunal operates as a quasi-judicial institution providing appellate adjudication services for direct tax disputes across India. The ITAT offers a digital ecosystem comprising the e-Filing Portal for electronic appeal submission, Case Status Search for tracking proceedings, Tribunal Orders Database for accessing rulings, Special Bench Orders archive for significant legal determinations, Virtual Hearing capabilities via WebEx for hybrid proceedings, and a Recruitment Portal for administrative staffing. This platform-plus-services architecture enables taxpayers, tax authorities, and legal practitioners to engage with the tribunal remotely while maintaining the judicial functions of India's second appellate authority for income tax matters.

Product and service6 records
1ITAT e-Filing Portal
CategoryAdjudication platform
Description

Electronic filing portal enabling assessees, assessing officers, and departmental representatives to file appeals, track case status, and manage documentation online for the Income Tax Appellate Tribunal.

2Case Status Search
CategoryJudicial information service
Description

Online search tool allowing users to look up the status of an ITAT appeal by bench, appeal number, date of filing, assessee name, or acknowledgement number.

3Tribunal Orders Database
CategoryJudicial information service
Description

Public repository of ITAT orders searchable by order date, pronouncement date, member name, and appeal type, with orders available as downloadable PDFs.

4Special Bench Orders Archive
CategoryJudicial information service
Description

Archive of significant legal questions answered by ITAT's Special Bench, covering matters such as Section 143(2) notices, Section 149(1)(c) applicability, Section 36(1)(viia) bad debt provisions, and Section 50C capital gains rules.

5Virtual Hearing (WebEx)
CategoryHearing service
Description

Hybrid hearing capability allowing remote participation in ITAT proceedings via WebEx video conferencing, with published virtual hearing details for benches such as Mumbai.

6Income Tax Appeal Adjudication
CategoryQuasi-judicial tax adjudication
Description

Quasi-judicial adjudication of appeals under the Direct Taxes Acts, delivered by ITAT benches across India; orders are final with appeal lying to the High Court only on substantial questions of law.

Scale indicator5 records

Each record includes

Type, Value, Description, Source

Partnership3 partners
Strategic tierCoreTypeOthers
Description

NIC provides website hosting services for the ITAT official website under the Ministry of Electronics & Information Technology, Government of India.

Strategic tierCoreTypeOthers
Description

ITAT operates under the Ministry of Law & Justice, which oversees its administrative functioning, recruitment, and policy matters.

Strategic tierMinorTypeOthers
Description

Orders passed by ITAT are final, with appeal lying to High Court only if a substantial question of law arises for determination. Further appeal lies to Supreme Court.

Recent move6 records

Each record includes

Date, Type, Title, Description, Source

Expansion highlight5 records

Each record includes

Type, Description

Peers10 records
TypeDirect peer
Description

The Central Administrative Tribunal adjudicates service and employment disputes involving government personnel. It is comparable to ITAT as a specialist statutory appellate forum, although its subject matter is administrative rather than tax.

TypeDirect peer
Description

The Armed Forces Tribunal hears service-related appeals from military personnel through a specialized statutory adjudicatory structure. It is a relevant peer to ITAT because it addresses a defined jurisdiction with expert members and a limited higher-review pathway.

TypeDirect peer
Description

The National Green Tribunal is a specialized quasi-judicial body for environmental disputes and appeals. Like ITAT, it combines statutory authority, subject-matter expertise and a nationwide adjudicative role.

TypeDirect peer
Description

The Securities Appellate Tribunal hears appeals in the securities market and provides a specialist statutory forum similar to ITAT's specialized direct-tax jurisdiction. Its expert adjudicatory mandate and appeal workflow make it a strong functional peer.

TypeDirect peer
Description

The CESTAT is the closest institutional analogue to ITAT: it is a specialized Indian appellate tribunal adjudicating disputes under indirect-tax laws. It shares the same quasi-judicial, tax-focused adjudication model and limited higher-court review structure.

TypeDirect peer
Description

TDSAT adjudicates telecom regulatory and commercial disputes through a specialist statutory tribunal. It is comparable to ITAT in providing expert dispute resolution, procedural appeals and a distinct appellate layer for a regulated sector.

TypeDirect peer
Description

NCLAT hears appeals under company and insolvency law and serves as a specialist appellate body with limited higher-court review. It is comparable to ITAT through its expert tribunal structure and jurisdiction over complex commercial disputes.

TypeBroad incumbent
Description

The Supreme Court of India is the ultimate judicial appellate authority and receives further appeals from specialist tribunals, including ITAT. It is comparable as a high-authority adjudicatory institution, but it is broader and hierarchical rather than a direct tax-focused peer.

TypeDirect peer
Description

NCDRC is the national appellate body for consumer disputes and operates a hierarchical adjudicatory system with technical and judicial members. It is comparable to ITAT in providing accessible dispute resolution and an appeal layer beyond first-instance decisions.

TypeDirect peer
Description

APTEL hears appeals against electricity-regulatory decisions and provides specialist judicial review within a regulated sector. Its statutory appellate mandate, expert members and precedent-based decision process closely parallel ITAT's operating model.

Market position
Strengths4 records

Each record includes

Headline, Details, Source

Weaknesses4 records

Each record includes

Headline, Details, Source

Competitive moat4 records

Each record includes

Type, Details

Key risks3 records

Each record includes

Headline, Details, Source

Key highlights5 records

Each record includes

Headline, Details, Source

Customer concentration

Classification, Details

Segment1 record

Each record includes

Title, Type, Primary, Description, Pain point addressed, Use case, Source

Ideal customer profile1 record

Each record includes

Profile, Firmographic size, Sales motion, Sales cycle length, Buying structure, Purchase trigger, Buyer persona, Geography, Industry vertical, Primary use case, Description, Pain points, Evidence proof points, Target buyer

Technology focused
No
API detail
Has APIbool
No

Docs URL, Description

AI maturity
App detail

Has app

Feature2 records

Each record includes

Title, Differentiator, Description, Source

Core technology
Revenue estimate
Valuation estimate
Number of profiles
Profiles11 records

Each record includes

Name, Designation, Designation category, Overview, Profile commentary, Source

No data
No data
Funding overview

Funding stage, Last funding date, Total funding USD

Funding rounds

Each record includes

Round, Amount USD, Date, Pre money valuation, Total investors, Investors, News

Investors

Each record includes

Name, Type, Date of entry, Rounds participated, Website

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Each record includes

Name, Acquisition type, Announced date, Completed date, Status, Website, News

Investment

Each record includes

Name, Round, Announced date, Lead investor, Website, News

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Income Tax Appellate Tribunal

Tax Adjudicationitat.gov.in

What Income Tax Appellate Tribunal does

The Income Tax Appellate Tribunal (ITAT) is a statutory quasi-judicial institution established on 25 January 1941 under section 5A of the Income Tax Act, 1922, specializing in adjudication of appeals under the Direct Taxes Acts. It serves as India's second appellate authority for income tax disputes, hearing appeals from individuals and entities challenging adverse tax assessments, with matters spanning tax demands, exemptions, deductions, penalties, TDS credits, capital gains, transfer pricing, and Black Money Act cases. The institution is headquartered in Mumbai and operates 63 Benches across 27 stations covering virtually all cities with a High Court seat, led by President Justice C.V. Bhadang (appointed 23 October 2023) and nine Vice Presidents posted across major metros.

ITAT's digital ecosystem comprises an e-Filing Portal for electronic appeal submission with multi-stakeholder login (assessee, assessing officer, departmental representative), a Case Status Search tool, a Tribunal Orders Database with PDF downloads, a Special Bench Orders archive, WebEx-based virtual hearing capability, and a Recruitment Portal — all hosted under the itat.gov.in domain with National Informatics Centre (NIC) as the government technology partner. The technology stack is conventional digital infrastructure with no documented AI/ML capabilities.

ITAT operates as a government institution under the Ministry of Law & Justice, Government of India, with no commercial revenue model. Services are provided free of charge; orders passed are final with appeal lying to the High Court only on substantial questions of law, and further to the Supreme Court. As of May 2026, ITAT had 98 of 126 sanctioned members in position with 16 more recruited, while a parliamentary panel flagged staff shortages at Registrar and supporting levels. The institution is funded entirely through government budget allocations and reports administratively to the Ministry of Law & Justice.

Income Tax Appellate Tribunal firmographics

Firmographics
Name
Income Tax Appellate Tribunal
Legal name
Income Tax Appellate Tribunal
Website
https://itat.gov.in
Company type
Private
Founded year
1941
Operating status
Operating
Headcount range
11–50 employees
Ownership category
akta.pro rank

Income Tax Appellate Tribunal industry classification

Industry
Product category
Tax Adjudication
NAICS
Courts (92211)
SIC
Services-Legal Services (8111)
akta.pro primary industry
Dispute Resolution, Appeals & Tax Tribunals (BPAIADAK)

Keywords

  • Income tax appeals
  • Direct tax adjudication
  • Appellate tribunal services
  • Tax dispute resolution
  • Quasi-judicial tax forum

Where Income Tax Appellate Tribunal is headquartered

Location

Headquarters

HQ city
Mumbai
HQ country
India
HQ region
Asia

Offices30 records

Markets served

Income Tax Appellate Tribunal business model

Business model
GTM type
B2B
Offering type
Services
Cost components
Personnel, Operations, Infrastructure, Technology or R&D, Others

Distribution channels3 records

Marketing channels3 records

Income Tax Appellate Tribunal product offering

Product offering

Core offering

Income Tax Appellate Tribunal (ITAT) is a quasi-judicial government institution that adjudicates appeals against income tax and direct tax orders in India. Operating under the Ministry of Law & Justice, Government of India, it delivers independent, expert adjudication through a network of 63 benches at 27 stations, supported by an e-filing portal, online case status search, a public orders database, special bench order archives, and virtual hearings via WebEx. The orders it pronounces are final, with appeal lying to the High Court only on substantial questions of law.

Product overview

The Income Tax Appellate Tribunal operates as a quasi-judicial institution providing appellate adjudication services for direct tax disputes across India. The ITAT offers a digital ecosystem comprising the e-Filing Portal for electronic appeal submission, Case Status Search for tracking proceedings, Tribunal Orders Database for accessing rulings, Special Bench Orders archive for significant legal determinations, Virtual Hearing capabilities via WebEx for hybrid proceedings, and a Recruitment Portal for administrative staffing. This platform-plus-services architecture enables taxpayers, tax authorities, and legal practitioners to engage with the tribunal remotely while maintaining the judicial functions of India's second appellate authority for income tax matters.

Differentiator

Problem solved

Functional benefit

Products and services

  • ITAT e-Filing Portal Electronic filing portal enabling assessees, assessing officers, and departmental representatives to file appeals, track case status, and manage documentation online for the Income Tax Appellate Tribunal.
  • Case Status Search Online search tool allowing users to look up the status of an ITAT appeal by bench, appeal number, date of filing, assessee name, or acknowledgement number.
  • Tribunal Orders Database Public repository of ITAT orders searchable by order date, pronouncement date, member name, and appeal type, with orders available as downloadable PDFs.
  • Special Bench Orders Archive Archive of significant legal questions answered by ITAT's Special Bench, covering matters such as Section 143(2) notices, Section 149(1)(c) applicability, Section 36(1)(viia) bad debt provisions, and Section 50C capital gains rules.
  • Virtual Hearing (WebEx) Hybrid hearing capability allowing remote participation in ITAT proceedings via WebEx video conferencing, with published virtual hearing details for benches such as Mumbai.
  • Income Tax Appeal Adjudication Quasi-judicial adjudication of appeals under the Direct Taxes Acts, delivered by ITAT benches across India; orders are final with appeal lying to the High Court only on substantial questions of law.

Companies that use Income Tax Appellate Tribunal

Customer profile

Segments1 record

Ideal customer profiles1 record

Income Tax Appellate Tribunal technology and API

Technology

Technology focussed No

API detail

Has API
No
API docs
API detail

Core technology

AI maturity

App detail

Feature2 records

Income Tax Appellate Tribunal partnerships and signals

Strategic signal

Partnerships

Three partnerships are on record, tiered core and minor.

  • National Informatics Centre (NIC)coreOthersNIC provides website hosting services for the ITAT official website under the Ministry of Electronics & Information Technology, Government of India.
  • Ministry of Law & Justice, Government of IndiacoreOthersITAT operates under the Ministry of Law & Justice, which oversees its administrative functioning, recruitment, and policy matters.
  • Supreme Court of IndiaminorOthersOrders passed by ITAT are final, with appeal lying to High Court only if a substantial question of law arises for determination. Further appeal lies to Supreme Court.

Scale indicators5 records

Recent moves6 records

Expansion highlights5 records

Income Tax Appellate Tribunal competitors and assessment

Company assessment

Direct peers

  • Central Administrative Tribunal: The Central Administrative Tribunal adjudicates service and employment disputes involving government personnel. It is comparable to ITAT as a specialist statutory appellate forum, although its subject matter is administrative rather than tax.
  • Armed Forces Tribunal: The Armed Forces Tribunal hears service-related appeals from military personnel through a specialized statutory adjudicatory structure. It is a relevant peer to ITAT because it addresses a defined jurisdiction with expert members and a limited higher-review pathway.
  • National Green Tribunal: The National Green Tribunal is a specialized quasi-judicial body for environmental disputes and appeals. Like ITAT, it combines statutory authority, subject-matter expertise and a nationwide adjudicative role.
  • Securities Appellate Tribunal: The Securities Appellate Tribunal hears appeals in the securities market and provides a specialist statutory forum similar to ITAT's specialized direct-tax jurisdiction. Its expert adjudicatory mandate and appeal workflow make it a strong functional peer.
  • Customs, Excise and Service Tax Appellate Tribunal: The CESTAT is the closest institutional analogue to ITAT: it is a specialized Indian appellate tribunal adjudicating disputes under indirect-tax laws. It shares the same quasi-judicial, tax-focused adjudication model and limited higher-court review structure.
  • Telecom Disputes Settlement and Appellate Tribunal: TDSAT adjudicates telecom regulatory and commercial disputes through a specialist statutory tribunal. It is comparable to ITAT in providing expert dispute resolution, procedural appeals and a distinct appellate layer for a regulated sector.
  • National Company Law Appellate Tribunal: NCLAT hears appeals under company and insolvency law and serves as a specialist appellate body with limited higher-court review. It is comparable to ITAT through its expert tribunal structure and jurisdiction over complex commercial disputes.
  • National Consumer Disputes Redressal Commission: NCDRC is the national appellate body for consumer disputes and operates a hierarchical adjudicatory system with technical and judicial members. It is comparable to ITAT in providing accessible dispute resolution and an appeal layer beyond first-instance decisions.
  • Appellate Tribunal for Electricity: APTEL hears appeals against electricity-regulatory decisions and provides specialist judicial review within a regulated sector. Its statutory appellate mandate, expert members and precedent-based decision process closely parallel ITAT's operating model.

Broad incumbents

  • Supreme Court of India: The Supreme Court of India is the ultimate judicial appellate authority and receives further appeals from specialist tribunals, including ITAT. It is comparable as a high-authority adjudicatory institution, but it is broader and hierarchical rather than a direct tax-focused peer.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat4 records

Key risks3 records

Key highlights5 records

Customer concentration

Income Tax Appellate Tribunal social profiles

Digital presence

Income Tax Appellate Tribunal financial estimates

Financial estimate

Revenue estimate

Valuation estimate

Income Tax Appellate Tribunal leadership team

Management profile

Number of profiles

Profiles11 records

Income Tax Appellate Tribunal funding detail

Funding detail

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

Income Tax Appellate Tribunal M&A and investment

M&A and investment

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Income Tax Appellate Tribunal

What does Income Tax Appellate Tribunal do?

Income Tax Appellate Tribunal (ITAT) is a quasi-judicial government institution that adjudicates appeals against income tax and direct tax orders in India. Operating under the Ministry of Law & Justice, Government of India, it delivers independent, expert adjudication through a network of 63 benches at 27 stations, supported by an e-filing portal, online case status search, a public orders database, special bench order archives, and virtual hearings via WebEx. The orders it pronounces are final, with appeal lying to the High Court only on substantial questions of law.

Is Income Tax Appellate Tribunal a public or private company?

Income Tax Appellate Tribunal is a private company. It is classified as state government owned and is currently operating.

When was Income Tax Appellate Tribunal founded?

Income Tax Appellate Tribunal was founded in 1941. It employs 11 to 50 people.

Where is Income Tax Appellate Tribunal based?

Income Tax Appellate Tribunal is headquartered in Mumbai, India, in the Asia region.

Who are Income Tax Appellate Tribunal's main competitors?

Direct peers on record are Central Administrative Tribunal, Armed Forces Tribunal, National Green Tribunal, Securities Appellate Tribunal, Customs, Excise and Service Tax Appellate Tribunal, Telecom Disputes Settlement and Appellate Tribunal, National Company Law Appellate Tribunal, National Consumer Disputes Redressal Commission and Appellate Tribunal for Electricity. Supreme Court of India is listed as a broad incumbent.

Does Income Tax Appellate Tribunal have an API?

No public API is recorded for Income Tax Appellate Tribunal.

What industry is Income Tax Appellate Tribunal in?

Income Tax Appellate Tribunal's product category is Tax Adjudication. Its primary akta.pro industry code is BPAIADAK, Dispute Resolution, Appeals & Tax Tribunals. Its NAICS code is 92211 and its SIC code is 8111.

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Live signals
The Times of IndiaFarmer sold fruits and vegetables at APMC, deposited cash in bank account, but faced notice for unexplained large deposits; ITAT Bangalore gives relief, accepts land records and sale bills as proofThe Income Tax Appellate Tribunal, Bangalore, ruled in favor of a farmer who sold agricultural produce at an APMC yard and deposited cash, rejecting the tax department's unexplained income notice. The tribunal accepted land records and sale bills as proof, noting the department failed to verify the claim. The decision clarifies that small-scale farming records need not be exhaustive.The Times of IndiaHe gave up his land for road widening and got TDRs which he sold for Rs 6.02 crore to a builder; landowner gets tax notice, ITAT rules proceeds taxable as capital gains but allows land cost deductionThe Income Tax Appellate Tribunal ruled that a Bengaluru landowner's sale of Transferable Development Rights (TDRs) for Rs 6.02 crore is taxable as capital gains. The tribunal allowed a deduction for the cost of the 2,839 square metres of land surrendered to BBMP, so the entire proceeds are not taxable.Financial ExpressMan sells property, skips ITR filing, faces Rs 90 lakh penalty: Here's what ITAT saidThe Income Tax Appellate Tribunal, Pune, condoned the delay in filing appeals and set aside the Commissioner's orders, sending the case back for fresh consideration. It did not cancel the Rs 90.09 lakh penalty or the Rs 2.65 crore capital gains addition. The taxpayer must now substantiate his position in the next hearing.Mint₹50 lakh income-tax case: ITAT quashes reassessment after tax department issued notice beyond the legal deadline | MintThe Income Tax Appellate Tribunal quashed a reassessment that added ₹50 lakh to a taxpayer's income, ruling the tax department's fresh section 148 notice was issued beyond the permissible time limit. The tribunal held the notice issued on 29 June 2022 was time-barred, invalidating the assessment order. The ruling does not resolve the underlying dispute over the IDS declaration or bank payment error.MondaqITAT Allows ESOP Expenditure Under Section 37(1) For ESOPs Granted By Foreign Holding Company To Employees Of Indian SubsidiaryThe Bangalore bench of the Income Tax Appellate Tribunal held that ESOP expenditure cross-charged by a foreign holding company to its Indian subsidiary is deductible under Section 37(1) of the Income-tax Act. The Tribunal ruled that the ESOP discount constitutes employee compensation and creates an ascertained liability during the vesting period, regardless of future forfeiture or valuation.Financial ExpressMan invests Rs 5 lakh in Bitcoin, investment grows nearly 140 times; faces tax trouble on sale: ITAT says thisThe Income Tax Appellate Tribunal ruled that a salaried man's Bitcoin sale gain was taxable as long-term capital gains, allowing his Section 54F deduction. The gain of Rs 6.69 crore was treated as capital gain, and the deduction of Rs 4.96 crore was allowed. The ruling applies only to transactions before the 2022 VDA tax regime.Financial ExpressTaxpayer claims Rs 37.8 lakh deduction but faces 200% penalty: What ITAT says nextThe Income Tax Appellate Tribunal, Bangalore, deleted a Rs 23.31 lakh penalty imposed on a cooperative housing society for a rejected tax deduction. The tribunal held the claim was debatable and the society had disclosed facts, so it did not constitute misreporting. The ruling clarifies that a rejected claim does not automatically imply misreporting.The Times of IndiaMan sells ancestral land for Rs 8 crore, claims tax relief on 2 properties; gets income tax notice but wins at ITAT ChandigarhThe Income Tax Appellate Tribunal in Chandigarh allowed Sushil Tiwari's appeal, deleting a Rs 2.63 crore disallowance under Section 54F after finding a property was commercial. It also granted Section 54B relief for agricultural land purchases of Rs 80 lakh and Rs 45 lakh, totaling Rs 1.25 crore.The Times of IndiaRelief for taxpayers who withdrew political donation claimsThe Income Tax Appellate Tribunal in Ahmedabad deleted penalties imposed on taxpayers who withdrew political donation claims during reassessment, ruling that such withdrawal does not constitute misreporting. The tribunal held that Section 270A requires deliberate wrongdoing, and the appeals were allowed.MintSenior citizen paid ₹9.91 lakh tax on tax-free bond interest by mistake: How he got a refund | MintThe Income Tax Appellate Tribunal ordered a refund of ₹9,91,370 to senior citizen Ajay Kumar Bakaya for excess tax on interest from tax-free bonds. The tribunal held the interest was exempt under Section 10(15)(iv)(h) and the error was a correction of a mistake apparent from the record, not a fresh claim.