{"id":373952,"date":"2026-10-16T17:50:15","date_gmt":"2026-10-16T12:20:15","guid":{"rendered":"https:\/\/forumias.com\/blog\/?p=373952"},"modified":"2026-10-16T17:50:15","modified_gmt":"2026-10-16T12:20:15","slug":"income-tax-appellate-tribunal-itat","status":"publish","type":"post","link":"https:\/\/forumias.com\/blog\/income-tax-appellate-tribunal-itat\/","title":{"rendered":"Income Tax Appellate Tribunal (ITAT)"},"content":{"rendered":"<div class=\"content-box-green\">\n<p><strong>News:<\/strong> Maruti Suzuki India received a favourable ITAT order in tax matters covering eight financial years, with an estimated tax impact of \u20b913,000 crore, including interest.<\/p>\n<\/div>\n<h2 class=\"red-h2-box\">About Income Tax Appellate Tribunal (ITAT)<\/h2>\n<figure id=\"attachment_373957\" aria-describedby=\"caption-attachment-373957\" style=\"width: 300px\" class=\"wp-caption aligncenter\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-373957\" src=\"https:\/\/i0.wp.com\/forumias.com\/blog\/wp-content\/uploads\/2026\/10\/Source-ITAT.jpg?resize=300%2C182&#038;ssl=1\" alt=\"Income Tax Appellate Tribunal (ITAT)\" width=\"300\" height=\"182\" srcset=\"https:\/\/i0.wp.com\/forumias.com\/blog\/wp-content\/uploads\/2026\/10\/Source-ITAT.jpg?resize=300%2C182&amp;ssl=1 300w, https:\/\/i0.wp.com\/forumias.com\/blog\/wp-content\/uploads\/2026\/10\/Source-ITAT.jpg?resize=1024%2C622&amp;ssl=1 1024w, https:\/\/i0.wp.com\/forumias.com\/blog\/wp-content\/uploads\/2026\/10\/Source-ITAT.jpg?resize=768%2C466&amp;ssl=1 768w, https:\/\/i0.wp.com\/forumias.com\/blog\/wp-content\/uploads\/2026\/10\/Source-ITAT.jpg?w=1301&amp;ssl=1 1301w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><figcaption id=\"caption-attachment-373957\" class=\"wp-caption-text\">Source &#8211; ITAT<\/figcaption><\/figure>\n<ul>\n<li>The <strong>Income Tax Appellate Tribunal (ITAT)<\/strong> is a <strong>quasi-judicial institution<\/strong> that <strong>hears appeals under direct tax laws.<\/strong><\/li>\n<li><strong>Establishment:<\/strong> It was established in <strong>January 1941 under Section 5A of the Income Tax Act, 1922.<\/strong>\n<ul>\n<li>It is known as <strong>the \u2018Mother Tribunal\u2019 <\/strong>because it is the<strong> oldest tribunal in the country.<\/strong><\/li>\n<\/ul>\n<\/li>\n<li><strong>Nodal Ministry:<\/strong> It functions under the<strong> Ministry of Law and Justice.<\/strong><\/li>\n<li><strong>Initial Benches:<\/strong> Initially, it had<strong> three Benches in Delhi, Kolkata and Mumbai.<\/strong><\/li>\n<li><strong>Present Structure:<\/strong> ITAT currently has<strong> 63 Benches across 27 cities, covering almost all cities with a High Court.<\/strong><\/li>\n<li><strong>Composition:<\/strong>\n<ul>\n<li><strong>President:<\/strong> The <strong>President constitutes Benches<\/strong> from <strong>among ITAT members.<\/strong><\/li>\n<li><strong>Regular Benches:<\/strong> Each Bench has <strong>one judicial member and one accountant member.<\/strong><\/li>\n<li><strong>Special Benches:<\/strong> A Special Bench with <strong>three or more members may be formed to decide tax appeals.<\/strong><\/li>\n<\/ul>\n<\/li>\n<li><strong>Functions:<\/strong>\n<ul>\n<li><strong>Hearing Appeals:<\/strong> It hears <strong>appeals against orders passed by income-tax authorities.<\/strong><\/li>\n<li><strong>Dispute Resolution:<\/strong> It <strong>provides a platform<\/strong> for <strong>taxpayers and income-tax authorities<\/strong> to resolve tax disputes.<\/li>\n<li><strong>Final Fact-Finding Body:<\/strong> It <strong>examines facts related to tax disputes.<\/strong><\/li>\n<\/ul>\n<\/li>\n<li><strong>Power:<\/strong> An <strong>appeal against an ITAT order can<\/strong> be filed <strong>before the High Court only when a substantial question of law arises for determination.<\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>News: Maruti Suzuki India received a favourable ITAT order in tax matters covering eight financial years, with an estimated tax impact of \u20b913,000 crore, including interest. About Income Tax Appellate Tribunal (ITAT) The Income Tax Appellate Tribunal (ITAT) is a quasi-judicial institution that hears appeals under direct tax laws. Establishment: It was established in January&hellip; <a class=\"more-link\" href=\"https:\/\/forumias.com\/blog\/income-tax-appellate-tribunal-itat\/\">Continue reading <span class=\"screen-reader-text\">Income Tax Appellate Tribunal (ITAT)<\/span><\/a><\/p>\n","protected":false},"author":10401,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"footnotes":""},"categories":[1566,1760,12039],"tags":[11872],"class_list":["post-373952","post","type-post","status-publish","format-standard","hentry","category-daily-factly-articles","category-polity-and-nation","category-knolls","tag-9pm-daily-factly","entry"],"jetpack_featured_media_url":"","views":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/posts\/373952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/users\/10401"}],"replies":[{"embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/comments?post=373952"}],"version-history":[{"count":0,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/posts\/373952\/revisions"}],"wp:attachment":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/media?parent=373952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/categories?post=373952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/tags?post=373952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}