1. How to file income tax return on the income tax act?

1. Overview
The pre-filling and filing of ITR-1 service is available to registered users on
the e-Filing portal. This service enables individual taxpayers to file ITR-1
either online through the e-Filing portal or by accessing the offline excel and
html utility. This user manual covers the process for filing ITR-1 through the
online mode.

2. Prerequisites for availing this service

General

• Registered user on the e-Filing portal with valid user ID and password
• Status of PAN is active
• Residential Status of person is Resident

3. About the Form

3.1 Purpose
Income Tax Return is the form in which taxpayer files information about
income and tax thereon to the Income Tax Department on annual basis.
Form ITR-1 can be used by Resident Individuals fulfilling criteria as per 3.2
below for filing their Income Tax Return in old or new tax regime.

3.2 Who can use it?

ITR-1 can be filed by a Resident Individual whose:

• Total income does not exceed ₹ 50 lakh during the FY

 • Income is from salary, one house property, family pension income,
agricultural income (up to ₹5000/-), Long-term capital gain u/s
112A up to Rs.1.25 lakhs and other sources, which include:
o Interest from Savings Accounts
o Interest from Deposits (Bank / Post Office / Cooperative
Society)
o Interest from Income Tax Refund
o Interest received on Enhanced Compensation
o Any other Interest Income
o Family Pension
• Income of Spouse (other than those covered under Portuguese Civil
Code) or Minor is clubbed (only if the source of income is within
the specified limits as mentioned above).

ITR-1 cannot be filed by an individual who:

• is a Resident Not Ordinarily Resident (RNOR), and Non-Resident

Indian (NRI)
• has total income exceeding ₹ 50 lakh
• has agricultural income exceeding ₹ 5000/-
• has income from lottery, racehorses, legal gambling etc.
• has taxable capital gains (short term and long term)
• has Long-term capital gain u/s 112A exceeding Rs.1.25 lakhs
• has invested in unlisted equity shares
• has income from business or profession
• is a Director in a company
• has tax deduction under section 194N of Income Tax Act
• has deferred income tax on ESOP received from employer being an
eligible start-up
• owns and has income from more than one house property
• is not covered under the eligibility conditions for ITR-1

4. Form at a Glance
ITR-1 has five pre-filed sections that need to be validated/ edited before
submitting it, and one summary section which is required to be reviewed for
tax computation. The sections are as follows:

1. Personal Information
2. Gross Total Income
3. Total Deductions
4. Tax Paid
 5. Total Tax Liability

Here is a quick tour of the various sections of ITR-1:

4.1 Personal Information

In the Personal Information section of the ITR, you need to validate the pre-
filled data which is auto-filled from your e-Filing profile. You will not be
able to edit some of your personal data directly in the form. However, can
make the necessary changes by going to profile section. You can edit your
contact details, filing type details and bank details in the form.

Please Note:

1. The Finance Act 2023 has amended the provisions of Section

115BAC to make New Tax Regime the default tax regime for the
assessee being an Individual, HUF, AOP, BOI and AJP. You do not
want to pay tax according to the new tax regime, you will have to
explicitly opt out of it and choose to be taxed under the old tax
regime.
2. If you want to opt out of New Tax Regime Select “Yes” in the radio
button in the Filing section. To exercise this option, the assessee
having income (other than income from a business or profession)
must indicate choice of tax regime in the return of income to be
furnished for the relevant assessment year under Section 139(1).

4.2 Gross Total Income

In the Gross Total Income section, you need to review the pre-filled
information and confirm/ edit your income source details from salary /
pension, house property, long term capital gains u/s 112A, and other sources
(such as interest income, family pension, etc.). You can also add details of
exempt income, if any.
Income from Salary

4.3 Total Deductions

In the Total Deductions section, you need to add, delete, and confirm any
deductions applicable to you to claim under Chapter VI-A of the Income
Tax Act.
 Note:
From AY 2025-26 you need to provide some additional information for
claiming Deductions.
Please Note:
For A.Y 25-26, Default Regime is New Tax Regime. If you have not opted
for Old Tax Regime, only Deductions under Section 80CCD (2)- Employers
Contribution to Tier-1 NPS Account and Section 80CCH - Amount
deposited in the Agniveer Corpus Fund will be visible to you.

4.4 Tax Paid

In the Tax Paid section, you need to confirm taxes paid by you in the
previous year. Tax details include TDS from Salary / Other than Salary as
furnished by Payer(s), TCS, Advance Tax and Self-Assessment Tax.
4.5 Total Tax Liability
In the Total Tax Liability section, you need to review tax liability computed
as per the validated sections and the tax regime chosen.
5. How to Access and Submit ITR - 1
You can file and submit your ITR through the following methods:

• Online Mode – through e-Filing portal

• Offline Mode – through Offline Utility or Excel Utility

Follow the below steps to file and submit the ITR through online mode:

Step 1: Log in to the e-Filing portal using your user ID and password

Step 2: On your Dashboard, click e-File > Income Tax Returns > File
Income Tax Return.
Step 3: Select Assessment Year as 2025–26 and Mode of filling as Online,
then click Continue
Step 4: In case you have already filled the Income Tax Return and it is
pending for submission, click Resume Filing. In case you wish to discard
the saved return and start preparing the return afresh,click Start New Filing.
Step 5: Select Status as applicable to you and click Continue to proceed
further.
Step 6: Select the ITR form and click Proceed.
Step 7: Once you have selected the ITR applicable to you, note the list of
documents needed and click Let’s Get Started.
Step 8: Select the checkbox applicable to you regarding reason for filing ITR
and click Continue.
Step 9: For AY 2025-26 New Tax Regime is the default Tax Regime.
Option “No” will be Auto Selected for the question “If you want to opt out
of New Tax Regime”. Select “Yes” in the Personal Information Section, if
you wish to file your return under Old Tax Regime.
Review your pre-filled data and edit it if necessary. Enter the remaining /
additional data (if required). Click Confirm at the end of each [Link]
selecting the tax regime, please note that certain deductions and exemptions
are not available in the new tax regime. To know more refer to video on Old
vs. New tax Regime (Part-1)
Step 10: Enter/ Edit your income and total deductions details in the different
sections. After completing and confirming all the sections of the form,
click Proceed.
Step 10a: In case there is a tax liability

After clicking on total tax liability, you will be shown a summary of your tax
computation based on the details provided by you. If there is tax liability
payable based on the computation, you will get the Pay Now and Pay
Later options at the bottom of the page.

• It is recommended to use the Pay Now option.

• If you opt to Pay Later, you can make the payment after filing your
Income Tax Return, but there is a risk of being considered as
taxpayer in default, and liability to pay interest on tax payable may
arise.

Step 10a(i) : If you click on “Pay Now” you will be redirected to e-pay Tax
service. Click Continue.

• Note: You will be taken to e-Pay Tax page on the portal for making
tax payment after you click Continue. Refer to e-Pay Tax user
manuals to learn more.
Step 10a(ii): After successful payment through e-Filing portal a success
message is displayed. Click Back to Return Filing to complete filing of ITR.
Step 10b: In case there is no tax liability (No Demand / No Refund) or if you
are eligible for a Refund
Click Preview Return. If there is no tax liability payable, or if there is a
refund based on tax computation, you will be taken to the Preview and
Submit Your Return page.
Step 11: On the Preview and Submit Your Return page, select the
declaration checkbox and click Proceed to Validation
Note: If you have not involved a tax return preparer or TRP in preparing
your return, you can leave the textboxes related to TRP blank.

Step 12: Once internal validations is successful then click on Preview

Note: If you are shown a list of errors in your return, you need to go back to
the form to correct the errors. If there are no errors, you can proceed to
Preview your return.
Step 13: Click on Preview of Return and proceed to validation
Step 14: Once return is successfully validated with Upload level validation
then click on Proceed to Verification
Step 15: On the Complete your Verification page, select your preferred
option and click Continue.
It is mandatory to verify your return, and e-Verification (recommended
option – e-Verify Now) is the easiest way to verify your ITR – it is quick,
paperless, and safer than sending a signed physical ITR-V to CPC by speed
post.
Note: In case you select e-Verify Later, you can submit your return,
however, you will be required to verify your return within 30 days of filing
of your ITR.
Step 16: On the e-Verify page, select the option through which you want
to e-Verify the return and click Continue.

Note:

• Refer to How to e-Verify user manual to learn more.

 • If you select Verify via ITR-V, you need to send a signed physical
copy of your ITR-V to Centralized Processing Center, Income Tax
Department, Bengaluru 560500 by speed post within 30 days.
• Please make sure you have pre-validated your bank account so that
any refunds due maybe credited to your bank account.
• Refer to My Bank Account user manual to learn more.

Please Note: As per Notification No. 2 of 2024 dated 31/03/2024-

1. Where the return of income is uploaded and e-verification/lTRV is

submitted within 30 days of uploading – In such cases the date of
uploading the return of income shall be considered as the date of
furnishing the return of income.
2. Where the return of is uploaded but e-verification or ITR-V is
submitted after 30 days of uploading – In such cases the date of e-
verification/ITR-V submission shall be treated as the date of
furnishing the return of income and all consequences of late filing
of return under the Act shall follow, as applicable.
3. The duly verified ITR-V in prescribed format and in the prescribed
manner shall be sent either through ordinary or speed post or in any
other mode to the following address only: Centralised Processing
Centre, Income Tax Department, Bengaluru - 560500, Karnataka.
4. The date on which the duly verified ITR-V is received at CPC shall
be considered for the purpose of determination of the 30 days
period from the date of uploading of return of income.
5. It is further clarified that where the return of income is not verified
after uploading within the specified time limit such return shall be
treated as invalid.

Once you e-Verify your return, a success message is displayed along with
the Transaction ID and Acknowledgement Number. You will also receive a
confirmation message on your mobile number and email ID registered on the
e-Filing portal.
 [Link] to file income tax return on GST law?

GST return filing is a statutory compliance requirement under the Central Goods
and Services Tax Act, 2017 requiring registered taxpayers to report sales,
purchases, tax liability, Input Tax Credit (ITC), and tax payments electronically.
The frequency of furnishing these details in relevant formats varies.

Returns must be filed monthly, quarterly, or annually depending on turnover and

scheme. Along with these returns, GST portal also auto-generates certain GST
return documents to help taxpayers reconcile their purchase invoice data. Accurate
filing ensures ITC flow, vendor compliance validation, and reduces exposure
during departmental audits.

Different Types of GST Return Forms

Category of Returns to be Frequency Information

Due date for submission
taxpayers filed
/

auto-generation

Regular taxpayers GSTR-1 Monthly / Details of outward supply of

11th day of the
Quarterly services
succeeding month for
monthly filers;

13th of the month

succeeding the quarter
for taxpayers under the
QRMP scheme

Regular taxpayers GSTR-1A Monthly / After filing GSTR-1 Amendment of GSTR-1 data
Quarterly and until the filing of
 GSTR-3B for the
return period

Regular taxpayers GSTR-2A (Auto- Monthly A dynamic statement Details related to inward purc
generated by updated in real time ITC
the system) following submission
of data by suppliers

Regular taxpayers GSTR-2B (Auto- Monthly A static statement Details related to inward purc
generated by available on the 14th of ITC for a tax period
the system) the succeeding month

Regular taxpayers GSTR-3B Monthly / Self-declaration on outward s

20th day of the
Quarterly ITC, claimed, tax liability asc
succeeding month for
and taxes paid
monthly filers;

22nd / 24th of the

month following the
quarter for taxpayers
under the QRMP
scheme, based on the
principal place of
business

Composition taxable GSTR-4 Annual 30th June of the Details of ITC availed, tax pa
persons succeeding year interstate and import/exports

Non-resident foreign GSTR-5 Monthly All outward supplies made, in

13th of the succeeding
taxpayers supplies received, credit/debi
month
liability and taxes paid
OIDAR (Online GSTR-5A Monthly 20th of the succeeding Outward taxable supplies and
Information and month liability
Database Access or
Retrieval) services
provider

Input Service GSTR-6 Monthly 13th of the succeeding ITC received and distributed
Distributor (ISD) month

Persons required to GSTR-7 Monthly 10th of the succeeding TDS deducted, the TDS liabi
deduct tax at source month TDS paid and TDS claimed,
(TDS)

e-Commerce operators GSTR-8 Monthly 10th of the succeeding Supplies made through an e-c
liable for collecting month platform and TCS collected o
tax at source (TCS)

Regular taxpayers GSTR-9 Annual 31st December of the All outward supplies made an
succeeding year supplies received during the r
financial year, along with det
payable and paid and a summ
supplies under every HSN co

All taxpayers GSTR-9C Annual 31st December of the Self-certified reconciliation s

succeeding year between the books of accoun
GSTR-9

Taxable person whose GSTR-10 Final Within 3 months from

registration has been return the date of cancellation
cancelled or or surrender of GST
surrendered registration

Unique Identity GSTR-11 Monthly 28th of the month Inward supplies received and
Number (UIN) holder, succeeding the month claimed
like foreign diplomatic in which inward supply
missions and is received by the UIN
embassies, eligible for holder
a refund under GST

How to File GST Returns Online?

Filing GST returns is a simple task as taxpayers just need to follow a few steps and
furnish relevant details in the prescribed formats. However, a taxpayer needs to
have a GST Identification Number (GSTIN) and an register their account on the GST
portal first.

The following is a step-by-step guide on how to file GST returns online.

Step 1: Log in to the GST portal with your user ID and password. Next, navigate to
the returns dashboard after going to Services > Returns > Returns Dashboard.

Step 2: On the ‘Return Dashboard’, a page opens with options to select the
Financial Year, Quarter and Period (month). Enter the relevant details and click
on ‘SEARCH’.

Step 3: A page opens with return forms relevant to the GSTIN. For example, if
you are a regular taxpayer, the page will show forms like GSTR-1, GSTR-2A
(view only), GSTR-2B and GSTR-3B.

Step 4: Choose the return form that you need to file and select ‘Prepare Online’.
Fill in all the relevant details, save the form and click on ‘Submit’. Once
submitted, you must navigate to ‘Track Return Status’. The status should show
as ‘Submitted’.

Step 5: Once the return status shows as ‘Submitted’, click on ‘Payment of

Tax’. A ‘Check Balance’ option will be displayed, which needs to be clicked.
This will display the credit and cash balances available.
Step 6: Next, click on the ‘Offset liability’ option and make a payment in cash for
the remaining amount post the offset of input tax credit.

Step 7: Once the payment has been completed, proceed to file the GST return by
checking the declaration box, selecting the authorised signatory, and clicking
on ‘File Form with DSC’/’File Form with EVC’ as applicable.
 3. Write five case studies on income tax appeal
cases.

1. Reassessment and "Reason to Believe" (Procedural Validity)

• Case Name: Rajesh Poddar v. Income-tax Officer [2023] 152 [Link] 98 (Bombay)

• Facts: The ITO reopened the assessment for A.Y. 2014-15 under section 148, alleging
income escaped assessment. The taxpayer requested the "reasons recorded" for reopening,
which is a mandatory procedural step. The department failed to provide these reasons and
instead issued a draft assessment order within a compressed timeline that fell over weekends
and holidays, denying the taxpayer a fair chance to object.

• Appeal Issue: Whether reopening a case without supplying the "reasons recorded" and
violating natural justice is valid.

• Tribunal/Court Ruling: The Bombay High Court held that the reopening was invalid. The
failure to furnish reasons recorded and the rushed nature of the proceedings violated the
principles of natural justice. The assessment order was quashed.

• Key Takeaway: Reassessment is not valid if reasons for reopening are not provided to the
assessee, violating [section 148 and 148A of the Income Tax Act 1.2.1, 1.4.1](url) 1.2.1,
1.4.1.

2. Exemption to Charitable Trust

• Case Name: PCIT v. St. Joseph's Monastery (2022) 137 [Link] 133 (Kar)

• Facts: The assessee trust was registered under section 12A. The Assessing Officer (AO)
denied exemption u/s 11 for a particular year, arguing that the trust transferred funds to
another charitable society, which the AO considered a violation of charitable objects.

• Appeal Issue: Does transferring funds to another charitable trust constitute a valid
application of income, or is it a violation leading to cancellation of exemption?

• Tribunal/Court Ruling: The Karnataka High Court ruled in favor of the assessee. It held
that transferring funds to another registered charitable society is considered the application of
income for charitable purposes and does not attract cancellation of exemption. The addition
was deleted.

• Key Takeaway: Donations made to other charitable institutions constitute application of

income, provided the donor trust's objects are charitable 1.1.5.
 3. Revenue Expenditure vs. Capital Expenditure
• Case Name: India Cements Ltd. v. Commissioner of Income Tax, Madras (1965)

• Facts: The company incurred expenses for stamp duty, registration fees, and legal charges to
secure a loan from a bank. The AO classified these expenses as capital expenditure, claiming
they were for obtaining a long-term benefit, thus disallowing them as a deduction.

• Appeal Issue: Are expenses incurred in obtaining a loan deductible as revenue expenditure?

• Tribunal/Court Ruling: The Supreme Court held that obtaining a loan is not an asset or
advantage of an enduring nature. The purpose was merely to secure capital to run the
business. Therefore, it is a revenue expenditure and not capital.

• Key Takeaway: Expenditure incurred for acquiring a loan is a deductible revenue

expenditure (now also covered specifically under Section 35D) 1.5.7.

4. Penalty for Misreporting Income (Section 271(1)(c))

• Case Name: Farhan Shaikh v. ACIT (ITAT Mumbai, 2021)

• Facts: The taxpayer failed to explain certain cash deposits. The AO added the sum to income
and initiated penalty proceedings. The CIT(A) upheld the penalty in a "routine and
mechanical manner" without assessing whether it was a bona fide error or willful
concealment.

• Appeal Issue: Whether penalty can be levied routinely when the explanation was not found
to be false?

• Tribunal/Court Ruling: The ITAT held that a penalty under section 271(1)(c) cannot be
levied merely because the addition was made. The penalty order must show the application of
mind and clearly mention which "limb" of the section (concealment or furnishing inaccurate
particulars) applies. Routine orders are not valid.

• Key Takeaway: Penalty cannot be levied in a mechanical manner; the tax authority must
demonstrate conscious misreporting 1.3.7.

5. Income from Other Sources - Share Application Money

• Case Name: CIT v. Lovely Exports Pvt. Ltd. [2008] 216 CTR 195 (SC)

• Facts: The AO added share application money received by the company to its income as
"unexplained cash credit" under section 68, arguing that the company failed to prove the
creditworthiness of the investors.

• Appeal Issue: Is a company responsible for proving the source of its investors?
• Tribunal/Court Ruling: The Supreme Court held that if the company identifies the
investors, the burden shifts to the Revenue to prove that the money belonged to the company
itself. The company cannot be penalized if the investor is found to be a shell company or if
the investor's source is unknown, provided the investor's identity is provided.

• Key Takeaway: If the identity of investors is established, Section 68 cannot be invoked

against the company, even if the investors are not genuine 1.1.8.
 4. Write five case studies on GST appeal cases.

1. ITC Eligibility on Construction of Commercial Property (Safari

Retreats Case)
• Case: Safari Retreats (P.) Ltd. v. Chief Commissioner of CGST [2019] (Orissa High Court)

• Issue: The appellant was engaged in building a mall to lease out space. They claimed ITC on
GST paid on goods and services used for construction. The tax department denied this ITC,
citing Section 17(5)(d) of the CGST Act, which blocks ITC on construction of immovable
property on one’s own account.

• Appeal/Decision: The appellant argued that the building was not for "own use" but for
generating rental income, which attracts GST. The High Court ruled in favor of the appellant,
holding that if a building is constructed for letting out and GST is paid on rental income, ITC
on input construction materials cannot be denied.

• Key Takeaway: ITC on construction materials is eligible if the final immovable property is
used for supplying taxable services (rental).

2. Time-Barred ITC Claim Due to Technical Errors (Bharti Airtel

Case)
• Case: Union of India v. Bharti Airtel Ltd. [2021] (Supreme Court)

• Issue: Bharti Airtel sought to rectify its Form GSTR-3B for the period July–September 2017
to claim excess Input Tax Credit discovered later. The revenue department denied this,
arguing that rectification for that period was time-barred.

• Appeal/Decision: The Delhi High Court initially allowed the rectification, stating that the
circular restricting rectification was arbitrary. However, the Supreme Court reversed this
decision. The Apex Court held that GSTR-3B is a final return based on books of account, and
any error must be corrected in the return of the month in which the error is discovered, not by
retrospectively amending past returns.

• Key Takeaway: GSTR-3B cannot be easily rectified for historical periods; errors must be
reconciled and claimed in the subsequent month's returns.

3. Validity of Registration Cancellation Without Personal Hearing

(Natural Justice)
• Case: VAB Apparel LLP v. Commissioner, Delhi GST [2023] (Delhi High Court)
• Issue: The GST department cancelled the petitioner’s registration retrospectively due to non-
filing of returns. The Show Cause Notice (SCN) did not provide valid reasons for
retrospective cancellation, and no opportunity for a personal hearing was provided.

• Appeal/Decision: The Delhi High Court set aside the cancellation order. The Court held that
a registration cannot be cancelled retrospectively without demonstrating that the taxpayer
acted fraudulently or willfully neglected to pay taxes. A personal hearing is mandatory when
an order has adverse consequences (violation of natural justice).

• Key Takeaway: SCNs must contain specific reasons, and retrospective cancellation cannot
be mechanical.

4. Reversal of ITC Due to GSTR-2A vs GSTR-3B Discrepancies

(Suncraft Energy Case)
• Case: Suncraft Energy Private Limited v. Assistant Commissioner [2023] (Calcutta High
Court)

• Issue: The tax authority demanded a reversal of ITC claimed by the petitioner because the
ITC did not reflect in their GSTR-2A, although it was claimed in GSTR-3B.

• Appeal/Decision: The High Court ruled in favor of the taxpayer. The court held that if the
purchaser (recipient) has valid tax invoices and has paid the supplier, ITC cannot be denied
simply because the supplier failed to reflect the invoice in GSTR-2A. The department should
first initiate action against the defaulting supplier, not the purchaser.

• Key Takeaway: ITC cannot be denied solely due to a mismatch between GSTR-3B and
GSTR-2A if the buyer holds valid tax documents.

5. Refund of Accumulated ITC Under Inverted Duty Structure (VKC

Footsteps Case)
• Case: Union of India v. VKC Footsteps India Pvt. Ltd. [2021] (Supreme Court)

• Issue: The petitioner claimed a refund of accumulated ITC under the Inverted Duty Structure
(where output tax is lower than input tax). The rule restricted the refund only to ITC on
inputs, excluding input services.

• Appeal/Decision: The Supreme Court upheld the validity of the rule limiting the refund to
input goods only. The Court clarified that the formula provided in the GST rules for
calculating the refund is valid, even if it ignores input services, as the law does not promise a
refund of all accumulated credit.

• Key Takeaway: Under the Inverted Duty Structure, refund is generally restricted to ITC on
input goods and not services.
 5. Write report on working of tribunals under
taxation laws.
1. Introduction and Constitutional Basis
Tax tribunals were created to provide a specialized, faster, and less expensive alternative to
civil courts for resolving tax disputes.

iPleaders Blog +1

• Establishment: The ITAT was established on January 25, 1941, under the Income Tax Act,
1922, making it the oldest tribunal in India.

• Legal Standing: It is a quasi-judicial body functioning under the Ministry of Law and
Justice, independent of the Income Tax Department.

• Motto: "Nishpaksh Sulabh Satvar Nyay," meaning impartial, easy, and speedy justice.

Income Tax Appellate Tribunal +4

2. Composition of the Tribunal

The ITAT is designed to have a mix of legal and financial expertise.
• Members: It consists of Judicial Members (typically experienced legal professionals) and
Accountant Members (professionals with accounting expertise).

• Structure: As of 2026, the ITAT consists of 63 benches spread across 27 cities.

• Benches: Each bench generally comprises one Judicial Member and one Accountant
Member, although the President can form special benches of three or more members.

Department of Legal Affairs +3

3. Key Functions and Working Procedure

The ITAT serves as the second appellate authority, providing the final fact-finding forum
before cases reach the High Court.
Vajiram & Ravi +1

• Jurisdiction: The ITAT hears appeals against orders passed by the Commissioner of Income
Tax (Appeals) (CIT(A)).

• Filing Appeals: An appeal is filed in Form No. 36 within 60 days of receiving the order
from the CIT(A).

• Procedure: Proceedings are quasi-judicial, meaning the tribunal is not strictly bound by the
rules of evidence in the Code of Civil Procedure, 1908, but must follow principles of natural
justice.
• Finality of Facts: Findings of fact made by the ITAT are final; appeals to the High Court are
only allowed if a "substantial question of law" arises.

Income Tax Appellate Tribunal +5

4. Powers of the Tribunal

The ITAT is authorized to:
• Summon witnesses and enforce their attendance.

• Compel the production of documents and discovery.

• Regulate its own procedures.

• Rectify mistakes in its orders.

B&B Associates LLP +2

5. Challenges and Critiques

Despite its success, the tribunal faces several challenges in its working:
• Pendency of Cases: Large case loads often lead to delays, which can impact the efficiency of
justice.

• Appointment Hurdles: Criticism often arises regarding the appointment of members and the
need for greater technical expertise.

• Tenure Issues: Changes in the tenure of members have raised concerns about maintaining
the tribunal's independence from executive influence.

PRSIndia +2

6. Conclusion
The Income Tax Appellate Tribunal plays a crucial role in the Indian tax system by offering
an efficient, specialized, and independent platform for dispute resolution. Its functioning is
essential to relieve the higher courts of the substantial burden of direct tax cases