VIDYA NIKETAN MIDDLE SCHOOL,BAHADUR GARH vs. INCOME TAX OFFICER, ROHTAK

ITA 4765/DEL/2026Status: DisposedITAT Delhi01 September 2026AY 2011-123 pages

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Income Tax Appellate Tribunal, DELHI BENCH “H”: NEW DELHI

Before: MS MADHUMITA ROY & SHRI KRINWANT SAHAY

For Appellant: Shri Manmohan Khemka, CA
For Respondent: Shri Sudip Majumdar, Sr DR
Hearing: 23/07/2026Pronounced: 01/09/2026

PER MADHUMITA ROY, JM: Both the appeals filed by the assessees are directed against the penalty ordersboth dated 23.02.2026 passed by the Commissioner of Income-tax (Appeals), Delhi-1 under Section 250 of the Income Tax

Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Orders both dated 23.02.2026 passed by the Ld. AO

under Section 272A(2)(e)and 271(1)(c) of the Act respectively for Assessment Year 2011-12. 2. At the time of hearing of the matter, the Ld. Counsel appearing

for the assessee stated that the Co-ordinate Bench of the Tribunal on 03.06.2026 has allowed the quantum appealspreferred by the assessees for statistical purposes, the

The order continues below.

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