RISHAB KARANWAL ,GHAZIABAD vs. INCOME TAX OFFICER , GHAZIABAD

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ITA 5728/DEL/2026Status: DisposedITAT Delhi09 July 2026AY 2024-253 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee's profession as a YouTube content creator does not fall under the specified professions listed in Section 44ADA. Therefore, the income should not be assessed under this section.

What were the facts?

The assessee declared income from content creation on YouTube channels under Section 44ADA of the Income-tax Act. The lower authorities invoked Section 44ADA for assessment.

What were the issues?

Whether income from YouTube content creation qualifies for presumptive taxation under Section 44ADA of the Income-tax Act.

Which sections of the Income-tax Act were involved?

Section 44ADA

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 09.07.2026Pronounced: 09.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No. 5728/Del/2026 Assessment Year: 2024-25 Rishab Karanwal, Vs. Income Tax Officer, 505 Tower-B, KDP Grand Savana Circle 2(1)(1), Society, Rajnagar Extention, Ghaziabad, Ghaziabad, Uttar Pradesh-201002. Uttar Pradesh-201001. PAN: DPUPK5755J (Appellant) (Respondent) Assessee by Sh. R. R. Sinha, CA Department by Sh. Nirmal Nangia, Sr. DR Date of hearing 09.07.2026 Date of pronouncement 09.07.2026 ORDER

This assessee’s appeal for assessment year 2024-25, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, [in short, the “Ld. CIT(A)/NFAC”], Delhi’s order dated 24.03.2026 passed having Din & Order No.- ITBA/NFAC/S?250/2025-26/1087851763(1) involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Heard both the parties. Case file perused.

ITA No.- 5728/Del/2026 Rishab Karanwal 3. It emerges at the outset, during the course of hearing, that the assessee/appellant herein has raised his sole substantive ground that the learned lower authorities in their respective assessments and lower appellate findings, have erred in law by invoking Section 44ADA of the Income-tax Act for the purpose of assessing the income derived from content creation on YouTube channels, etc., declared by him under Section 44ADA of the Act.

4.

At the time of hearing, the Revenue could hardly dispute that the assessee's profession and business activity of a YouTube content creator; as the case may be, nowhere satisfies the definition of a profession of “legal, medical, engineering or architecture profession or the profession of accountancy, technical consultancy, interior decoration or any other profession as may be notified," as prescribed under Section 44ADA of the Act.

5.

Accordingly, this tribunal finds merit in the instant case and direct the assessing officer to assess the income u/s 44ADA of the Act in accordance with law. Necessary computation shall follow as per law.

6.

This appeal of the assessee is allowed.

Order pronounced in the open court on 09th July, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER 2

ITA No.- 5728/Del/2026 Rishab Karanwal

Dated: 15th July, 2026. Pooja. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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