PRADEEP KUMAR JOSHI,THANE vs. INCOME TAX OFFICER, WARD 2(1), THANE

ITA 3501/MUM/2026Status: DisposedITAT Mumbai11 August 2026AY 2019-20206 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted additional evidence showing the property was jointly owned by only two persons and the assessee exclusively paid the housing loan interest. The matter was restored to the AO for fresh adjudication on deductions under sections 24(b) and 80C.

What were the facts?

The assessee claimed deductions under sections 80GGC, 24(b), and Chapter VI-A. The Assessing Officer disallowed these claims, citing lack of genuineness for 80GGC, joint ownership for 24(b) interest, and insufficient evidence for Chapter VI-A deductions. The CIT(A) upheld the AO's order.

What were the issues?

Whether the disallowances for deductions under sections 24(b) and 80C were justified based on the evidence presented and whether additional evidence should be admitted.

Which sections of the Income-tax Act were involved?

Section 80GGC,Section 24(b),Section 80C,Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI G. M. DOSS

For Respondent: Shri. Ajay Soneji, Sr. DR
Pronounced: 11.08.2026

PER G.M. DOSS, ACCOUNTANT MEMBER :

This appeal has been preferred by the assessee against the order dated 27.01.2026 passed by National Faceless Appeal Centre (NFAC), Delhi, under section 250 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for the Assessment Year 2019-20. 2. The brief facts of the case are that the, assessee filed its return of income for the A.Y. 2019-20 on 24.07.2019, declaring a total income of Rs.6,43,700/-. Subsequently, the assessme

The order continues below.

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