What is Charchit Agarwal v. ACIT authority for?

A claim for exemption from taxability must be made in the original return under section 139(1) or a revised return under section 139(5). Any claim made outside these mandatory time limits, including during a section 153A assessment, is not allowable.

How many judgments cite Charchit Agarwal v. ACIT?

33 judgments on BharatTax cite Charchit Agarwal v. ACIT (34 SOT 348), spanning 2018 to 2025.

Which sections of the Income Tax Act does Charchit Agarwal v. ACIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 132, Section 139, Section 69B, Section 115BBE.

Charchit Agarwal v. ACIT (34 SOT 348)

M/S JINDAL PHOTO LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

ITA 5451/DEL/2016[2013-14]Status: DisposedITAT Delhi21 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR

Section 132Section 153A

…ngineering Works (P.) Ltd. [1992] 64 Taxman 442 (Supreme Court) [17-09-1992]; DCIT Vs Sew Infrastructure Ltd ITAT Hyderabad (Special Bench) dated 07.10.2024 and Charchit Agarwal vs. Assistant Commissioner of Income-tax, Central Circle 12, New Delhi [2009] 34 SOT 348 (ITAT Delhi B Bench) [28-08-2009]. 40. In the rejoinder to the ld AR efforts to distinguish the case of Wipro Ltd (supra), the ld DR submitted that the Hon'ble Apex Court in the Wipro Ltd.(supra) case has categorically held that statutory timelines are mandatorily required to be followed especially while claiming exemptions from taxability. Th…

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

ITA 5254/DEL/2015[2009-10]Status: DisposedITAT Delhi21 May 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR

Section 132Section 153A

…ngineering Works (P.) Ltd. [1992] 64 Taxman 442 (Supreme Court) [17-09-1992]; DCIT Vs Sew Infrastructure Ltd ITAT Hyderabad (Special Bench) dated 07.10.2024 and Charchit Agarwal vs. Assistant Commissioner of Income-tax, Central Circle 12, New Delhi [2009] 34 SOT 348 (ITAT Delhi B Bench) [28-08-2009]. 40. In the rejoinder to the ld AR efforts to distinguish the case of Wipro Ltd (supra), the ld DR submitted that the Hon'ble Apex Court in the Wipro Ltd.(supra) case has categorically held that statutory timelines are mandatorily required to be followed especially while claiming exemptions from taxability. Th…

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 5253/DEL/2015[2008-09]Status: DisposedITAT Delhi21 May 2025AY 2008-09

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR

Section 132Section 139(5)Section 153A

…un Engineering Works (P.) Ltd. [1992] 64 Taxman 442 (Supreme Court) [17-09-1992]; DCIT Vs Sew Infrastructure Ltd ITAT Hyderabad (Special Bench) dated 07.10.2024 and Charchit Agarwal vs. Assistant Commissioner of Income-tax, Central Circle 12, New Delhi [2009] 34 SOT 348 (ITAT Delhi B Bench) [28-08-2009]. 40. In the rejoinder to the ld AR efforts to distinguish the case of Wipro Ltd (supra), the ld DR submitted that the Hon'ble Apex Court in the Wipro Ltd. (supra) case has categorically held that statutory timelines are mandatorily required to be followed especially while claiming exemptions from taxability. The…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 936/JPR/2024[2018-19]Status: DisposedITAT Jaipur28 Jan 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…any fresh claim is not allowable u/s153A of the act - 1. Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) 2 Charchit Agarwal Vs Assistant Commissioner of Income-tax, Central Circle 12. New Delhi [2009] 34 SOT 348 (Delhi) 3 Suncity Alloys Pvt. Ltd. V Asstt CIT (2009) 124 TTJ 674 (Jodhpur) The jurisdictional High Court in the case of Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) clearly held as under- “30. Consequently, it is hold that it is not open for the assessee to seok deduction or claim exp…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 935/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…any fresh claim is not allowable u/s153A of the act - 1. Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) 2 Charchit Agarwal Vs Assistant Commissioner of Income-tax, Central Circle 12. New Delhi [2009] 34 SOT 348 (Delhi) 3 Suncity Alloys Pvt. Ltd. V Asstt CIT (2009) 124 TTJ 674 (Jodhpur) The jurisdictional High Court in the case of Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) clearly held as under- “30. Consequently, it is hold that it is not open for the assessee to seok deduction or claim exp…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 934/JPR/2024[2016-17]Status: DisposedITAT Jaipur28 Jan 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…any fresh claim is not allowable u/s153A of the act - 1. Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) 2 Charchit Agarwal Vs Assistant Commissioner of Income-tax, Central Circle 12. New Delhi [2009] 34 SOT 348 (Delhi) 3 Suncity Alloys Pvt. Ltd. V Asstt CIT (2009) 124 TTJ 674 (Jodhpur) The jurisdictional High Court in the case of Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) clearly held as under- “30. Consequently, it is hold that it is not open for the assessee to seok deduction or claim exp…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 933/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Jan 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…any fresh claim is not allowable u/s153A of the act - 1. Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) 2 Charchit Agarwal Vs Assistant Commissioner of Income-tax, Central Circle 12. New Delhi [2009] 34 SOT 348 (Delhi) 3 Suncity Alloys Pvt. Ltd. V Asstt CIT (2009) 124 TTJ 674 (Jodhpur) The jurisdictional High Court in the case of Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) clearly held as under- “30. Consequently, it is hold that it is not open for the assessee to seok deduction or claim exp…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 932/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Jan 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…any fresh claim is not allowable u/s153A of the act - 1. Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) 2 Charchit Agarwal Vs Assistant Commissioner of Income-tax, Central Circle 12. New Delhi [2009] 34 SOT 348 (Delhi) 3 Suncity Alloys Pvt. Ltd. V Asstt CIT (2009) 124 TTJ 674 (Jodhpur) The jurisdictional High Court in the case of Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) clearly held as under- “30. Consequently, it is hold that it is not open for the assessee to seok deduction or claim exp…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 931/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…any fresh claim is not allowable u/s153A of the act - 1. Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) 2 Charchit Agarwal Vs Assistant Commissioner of Income-tax, Central Circle 12. New Delhi [2009] 34 SOT 348 (Delhi) 3 Suncity Alloys Pvt. Ltd. V Asstt CIT (2009) 124 TTJ 674 (Jodhpur) The jurisdictional High Court in the case of Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) clearly held as under- “30. Consequently, it is hold that it is not open for the assessee to seok deduction or claim exp…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. SH. NAVAL KISHORE, KOTA

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16

Section 139Section 143Section 153A

…fresh claim is not allowable u/s153A of the act:- - 1. Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) - 2. Charchit Agarwal Vs Assistant Commissioner of Income-tax, Central Circle 12, New Delhi (2009) 34 SOT 348 (Delhi) - 3. Suncity Alloys Pvt. Ltd. V Asstt CIT (2009) 124 TTJ 674 (Jodhpur) The jurisdictional High Court in the case of Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) clearly held as under"30. Consequently, it is held that it is not open for the assessee to seek deduction or claim expe…

ST. JOHN FREIGHT SYSTEMS PVT. LTD.,,TUTUCORIN vs. DCIT, CC-1,, MADURAI

In the result appeals filed in ITA Nos

ITA 2900/CHNY/2019[2010-11]Status: DisposedITAT Chennai06 Apr 2023AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT

Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…re any fresh claim is not allowable u/s153A of the act: – Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) Charchit Agarwal Vs Assistant Commissioner of Income- tax, Central Circle 12, New Delhi [2009] 34 SOT 348 (Delhi) Sun city Alloys Pvt. Ltd. V Asstt CIT (2009) 124 TTJ 674 (Jodhpur) 23. On perusal of circular No. 14/2006 dated 28.12.2006, which was brought to our attention by the department at Sr No 10, which explains about the benefit of certain deductions not to be allowed in cases where return is not filed within the specified time limit, para 10.…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 2899/CHNY/2019[2009-10]Status: DisposedITAT Chennai06 Apr 2023AY 2009-10

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT

Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…re any fresh claim is not allowable u/s153A of the act: – Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) Charchit Agarwal Vs Assistant Commissioner of Income- tax, Central Circle 12, New Delhi [2009] 34 SOT 348 (Delhi) Sun city Alloys Pvt. Ltd. V Asstt CIT (2009) 124 TTJ 674 (Jodhpur) 23. On perusal of circular No. 14/2006 dated 28.12.2006, which was brought to our attention by the department at Sr No 10, which explains about the benefit of certain deductions not to be allowed in cases where return is not filed within the specified time limit, para 10.…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 2898/CHNY/2019[2008-09]Status: DisposedITAT Chennai06 Apr 2023AY 2008-09

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT

Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…re any fresh claim is not allowable u/s153A of the act: – Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) Charchit Agarwal Vs Assistant Commissioner of Income- tax, Central Circle 12, New Delhi [2009] 34 SOT 348 (Delhi) Sun city Alloys Pvt. Ltd. V Asstt CIT (2009) 124 TTJ 674 (Jodhpur) 23. On perusal of circular No. 14/2006 dated 28.12.2006, which was brought to our attention by the department at Sr No 10, which explains about the benefit of certain deductions not to be allowed in cases where return is not filed within the specified time limit, para 10.…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 188/CHNY/2019[2007-08]Status: DisposedITAT Chennai06 Apr 2023AY 2007-08

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT

Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…re any fresh claim is not allowable u/s153A of the act: – Jai Steel (India), Vs Jodhpur Assistant Commissioner of Income-tax [2013] 36 taxmann.com 523 (Rajasthan) Charchit Agarwal Vs Assistant Commissioner of Income- tax, Central Circle 12, New Delhi [2009] 34 SOT 348 (Delhi) Sun city Alloys Pvt. Ltd. V Asstt CIT (2009) 124 TTJ 674 (Jodhpur) 23. On perusal of circular No. 14/2006 dated 28.12.2006, which was brought to our attention by the department at Sr No 10, which explains about the benefit of certain deductions not to be allowed in cases where return is not filed within the specified time limit, para 10.…