DHRUVAL KIRIT SUKHADIA,AHMEDABAD, GUJARAT vs. DCIT CIRCLE 3(1)(1), AHMEDABAD, VEJALPUR, AHMEDABAD

ITA 170/AHD/2026Status: DisposedITAT Ahmedabad25 September 2026AY 2022-233 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the property, despite being recorded as two bungalows, was constructed and used as a single residential unit. Therefore, the assessee is entitled to the full deduction claimed under Section 54F.

What were the facts?

The assessee purchased two bungalows and had them combined into a single residential unit with one kitchen and one entrance. The Assessing Officer and CIT(A) disallowed part of the deduction claimed under Section 54F, considering them as two separate units.

What were the issues?

Whether a property constructed and used as a single residential unit, even if recorded as two separate units, qualifies for deduction under Section 54F.

Which sections of the Income-tax Act were involved?

Section 54F

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Chetan Agarwal, AR
Hearing: 07/07/2026Pronounced: 25/09/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘Ld. CIT(A)’] dated 08/12/2025 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2022-2023. 2. The assessee in this appeal is aggrieved by the action of the Ld. CIT(A) in confirming the disallowance made by the Assessing Officer (in sho

The order continues below.

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