Commissioner of Income-tax v. MAC Public Charitable Trust

144 Taxmann.com 54High Court2022#2109 most cited

What is Commissioner of Income-tax v. MAC Public Charitable Trust authority for?

Additions to income based on statements recorded under Section 132(4) during a search operation are valid, even if later retracted, provided the additions are supported by corroborative seized material and other evidence establishing unaccounted income or transactions.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

Commissioner of Income-tax v. MAC Public Charitable Trust · CIT v. MAC Public Charitable Trust · Search assessment · Section 153A · Section 132(4) statement · Retraction of statement · Surrender of income · Additions based on seized material · Unaccounted income during search · Evidentiary value of statement · Unexplained cash sales · 144 Taxmann.com 54

Also reported as

450 ITR 368

Sections most often in play

Section 143(3)Section 132(4)Section 142(1)Section 143(2)Section 153ASection 139Section 69CSection 153C

Issues it is cited on

surrender of incomeretraction of statementsection 158b(b)jewellery found during searchsection 158bbsection 158bb(1)section 131(1a)retracted statementstatement under section 132(4)section 292cunexplained jewellerysection 158bc

Judgments citing Commissioner of Income-tax v. MAC Public Charitable Trust

UNITED EDUCATIONAL FOUNDATION,CHENNAI vs. CIT (APPEALS), CHENNAI

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1494/CHNY/2025[2018-19 ]Status: DisposedITAT Chennai30 Jan 2026

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1492, 1493 & 1494/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18 & 2018-19 M/S. United Educational The Dcit(Exemption), Foundation, Vs. Chennai Circle, Mac/Ich Building, Vch Campus, Chennai T.T.T.I Post, Adyar S.O, Chennai – 600 113. Pan: Aaatu 3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri R. Vijayaraghavan, Advocate (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Dr. R. Mohan Reddy, Cit सुनवाई क" तारीख/Date Of Hearing : 29.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 30.01.2026

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Dr. R. Mohan Reddy, CIT
Section 11Section 12ASection 250

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1492, 1493 & 1494/CHNY/2025 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18 & 2018-19 M/s. United Educational The DCIT(Exemption), Foundation, Vs. Chennai Circle, MAC/ICH Building, VCH Campus, Chennai T.T.T.I Post, Adyar S.O, Chennai – 600 113. PAN: AAATU 3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri R. Vijaya…

UNITED EDUCATION FOUNDATION,CHENNAI vs. CIT APPEALS, CHENNAI

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1493/CHNY/2025[2017 -18]Status: DisposedITAT Chennai30 Jan 2026

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1492, 1493 & 1494/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18 & 2018-19 M/S. United Educational The Dcit(Exemption), Foundation, Vs. Chennai Circle, Mac/Ich Building, Vch Campus, Chennai T.T.T.I Post, Adyar S.O, Chennai – 600 113. Pan: Aaatu 3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri R. Vijayaraghavan, Advocate (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Dr. R. Mohan Reddy, Cit सुनवाई क" तारीख/Date Of Hearing : 29.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 30.01.2026

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Dr. R. Mohan Reddy, CIT
Section 11Section 12ASection 250

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1492, 1493 & 1494/CHNY/2025 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18 & 2018-19 M/s. United Educational The DCIT(Exemption), Foundation, Vs. Chennai Circle, MAC/ICH Building, VCH Campus, Chennai T.T.T.I Post, Adyar S.O, Chennai – 600 113. PAN: AAATU 3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri R. Vijaya…

UNITED EDUCATIONAL FOUNDATION,CHENNAI vs. CIT APPEALS, CHENNAI

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1492/CHNY/2025[2016 17]Status: DisposedITAT Chennai30 Jan 2026

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1492, 1493 & 1494/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18 & 2018-19 M/S. United Educational The Dcit(Exemption), Foundation, Vs. Chennai Circle, Mac/Ich Building, Vch Campus, Chennai T.T.T.I Post, Adyar S.O, Chennai – 600 113. Pan: Aaatu 3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri R. Vijayaraghavan, Advocate (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Dr. R. Mohan Reddy, Cit सुनवाई क" तारीख/Date Of Hearing : 29.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 30.01.2026

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Dr. R. Mohan Reddy, CIT
Section 11Section 12ASection 250

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1492, 1493 & 1494/CHNY/2025 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18 & 2018-19 M/s. United Educational The DCIT(Exemption), Foundation, Vs. Chennai Circle, MAC/ICH Building, VCH Campus, Chennai T.T.T.I Post, Adyar S.O, Chennai – 600 113. PAN: AAATU 3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri R. Vijaya…

ACIT-CIRCLE-2(1)(1), AGRA vs. PUNEET AGARWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 338/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

…reasonable time frame, cannot be considered as retraction. Reliance is placed on following judicial decisions: CO Nos.04, 03 & 05/Agr/2025 i) PCIT(C)-2 Delhi vs. Avinash Kumar Setia (ITA 935/ 2016) (Delhi) (HC) ii) CIT vs. MAC Public Charitable Trust (2022) 450 ITR 368 (Mad) (HC ) iii) Bachittar Singh vs. CIT 2010 (AIR 328ITR400)(P&H HC) iv) Roshan Lal Sanchiti vs PC IT 2023 452ITR229 (SC) Further, surrender is also based on incriminating material, which has been found and seized from a premise covered under search. Non deposit of post dated cheques does not tantamount to retraction of surrender. 6) That the CI…

ACIT-CIRCEL-2(1)(1), AGRA vs. MAYANK AGRAWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 336/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

…reasonable time frame, cannot be considered as retraction. Reliance is placed on following judicial decisions: CO Nos.04, 03 & 05/Agr/2025 i) PCIT(C)-2 Delhi vs. Avinash Kumar Setia (ITA 935/ 2016) (Delhi) (HC) ii) CIT vs. MAC Public Charitable Trust (2022) 450 ITR 368 (Mad) (HC ) iii) Bachittar Singh vs. CIT 2010 (AIR 328ITR400)(P&H HC) iv) Roshan Lal Sanchiti vs PC IT 2023 452ITR229 (SC) Further, surrender is also based on incriminating material, which has been found and seized from a premise covered under search. Non deposit of post dated cheques does not tantamount to retraction of surrender. 6) That the CI…

VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 330/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

…reasonable time frame, cannot be considered as retraction. Reliance is placed on following judicial decisions: CO Nos.04, 03 & 05/Agr/2025 i) PCIT(C)-2 Delhi vs. Avinash Kumar Setia (ITA 935/ 2016) (Delhi) (HC) ii) CIT vs. MAC Public Charitable Trust (2022) 450 ITR 368 (Mad) (HC ) iii) Bachittar Singh vs. CIT 2010 (AIR 328ITR400)(P&H HC) iv) Roshan Lal Sanchiti vs PC IT 2023 452ITR229 (SC) Further, surrender is also based on incriminating material, which has been found and seized from a premise covered under search. Non deposit of post dated cheques does not tantamount to retraction of surrender. 6) That the CI…

AMIT KUMAR PAL,THRISSUR vs. WARD 1(1) THRISSUR, THRISSUR

In the result, the appeal filed by the assessee stands dismissed

ITA 676/COCH/2025[2022-23]Status: DisposedITAT Cochin20 Nov 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2022-23 Amit Kumar Pal .......... Appellant House No. 31/321/1, Vakayil Road St. Marys Chappal, Chiyyaram, Thrissur [Pan: Bnhpp5857P] Vs. The Income Tax Officer, Wd-1(1), Thrissur .......... Respondent Assessee By: Shri Anoop V. Francis, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 20.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 30.07.2025 For Assessment Year (Ay) 2022-23. 2. Brief Facts Of The Case Are That The Appellant Is An Individual Doing Job Work As Goldsmith. The Return Of Income For Ay 2022-23 Was Filed On 30.12.2022 Declaring Income Of Rs. 6,82,690/-. The Search & Seizure Operations U/S. 132 Of The Income Tax Act, 1961 (The Act) Were Conducted In The Business Premises Of M/S. Peeyar Exporters In The Month Of March, 2022. During The Course Of Search & Seizure Operations Certain Digital Evidences Were Found

For Appellant: Shri Anoop V. Francis, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 132Section 143(3)Section 44A

…ion Wing of the Department and mere retraction of the statement 3 Amit Kumar Pal subsequently without substantiating he same cannot be accepted. In support of this he placed reliance on the following judgments: - i) CIT v. MAC Public Charitable Trust [2022] 450 ITR 368 (Madras) ii) Roshan Lal Sanchiti v. PCIT [2023] 452 ITR 229 (SC) iii) Smt. Konda Sanjeeva Rani v. ACIT [2024] 169 taxmann. Com 591 (Telangana) iv) PCIT v. Avinash Kuma Setia [2017] 395 ITR 235 (Delhi) v) M/s Peeble Investment and Finance Ltd. v. ITO (2017- TIOL-238-SC-IT) vi) M/s Peeble Investment and Finance Ltd. v. ITO (2017- TIOL-188-HC-MUM-IT…

LAKSHMIAMMAL PROGRESSIVE EDUCATIONAL TRUST,KOMARAPALAYAM vs. THE INCOME TAX OFFICER, EXMEPTIONS, SALEM

In the result, the appeal filed by the assessee is allowed

ITA 2193/CHNY/2025[2018-19]Status: DisposedITAT Chennai30 Oct 2025AY 2018-19

Bench: Shri George George K

For Appellant: Shri S.R. Srikrishna, CAFor Respondent: Ms. V. Supraja, Addl.CIT
Section 11Section 115BSection 12ASection 143(3)Section 250

…t making of the donation was made a part of the procedure for admission in the school and continuation in the school and such donations were collected from the students every year. In a landmark decision of CIT - Vs. - MAC Public Charitable Trust, reported in 450 ITR 368, the Hon'ble High Court held that amounts collected as donations are actually in the nature of capitation fees and are directly connected/continuation of study by the students in school. Therefore, the said donations were not voluntary contributions. The Court also held that if receiving of funds under the veil of donations, are not eligible for…

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeal filed by the assessee is allowed

ITA 412/BANG/2024[2020-21]Status: DisposedITAT Bangalore26 Sept 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 1 of 40 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 411/Bengaluru/2024 (AY 2019-20) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA no 170/Bengaluru/2024 (AY 2018-19) Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third…

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3) , BENGALURU

In the result, the appeal filed by the assessee is allowed

ITA 411/BANG/2024[2019-20]Status: DisposedITAT Bangalore26 Sept 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 1 of 40 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 411/Bengaluru/2024 (AY 2019-20) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA no 170/Bengaluru/2024 (AY 2018-19) Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third…

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3) , BENGALURU

In the result, the appeal filed by the assessee is allowed

ITA 410/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 1 of 40 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 411/Bengaluru/2024 (AY 2019-20) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA no 170/Bengaluru/2024 (AY 2018-19) Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU vs. LATE SHRI MAHABIR PRASAD (LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

In the result, the appeal filed by the assessee is allowed

ITA 170/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19
Section 132Section 143(3)Section 144Section 153CSection 153D

…{ "clean_text": "Page 1 of 40\nITA Nos.410-412-169-170-\nCO 6/Bang/2024\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, Bengaluru\nBEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT\nAND\nSHRI KESHAV DUBEY, JUDICIAL MEMBER\nITA Nos.\n& AY\nBy Assessee\nAssessee\nAssessing Officer\nAssessee by\nAssessing Officer by\nITA No 410/Bengaluru/2024\n(AY 2018-19)\nITA No 411/Bengaluru/2024\n(AY 2019-20)\nITA No 412/Bengaluru/2024\n(Ay 2020-21)\nCo No 6/Bengaluru/2024\n(AY 2017-18)\nBY Assessing Officer\nITA No 169/Bengaluru/2024\n(AY 2017-18)\nITA no 170/Bengaluru/2024\n(AY 2018-19)\nLate Shri Mahabir Prasad\nThrough his…

DCIT, CENTRAL CIRCLE-1(3), BAENGALURU vs. LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

In the result, the appeal filed by the assessee is allowed

ITA 169/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 1 of 40 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 411/Bengaluru/2024 (AY 2019-20) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA no 170/Bengaluru/2024 (AY 2018-19) Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third…

RAGHVENDER SHANKAR FINANCE & INVESTMENT COMPANY PRIVATE LIMTED ,NEW DELHI vs. ITO WARD-15(1), NEW DELHI

The appeals of the assessee are allowed

ITA 8572/DEL/2019[2006-07]Status: DisposedITAT Delhi24 Sept 2025AY 2006-07

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accountnat Member [Assessment Year: 2009-10] M/S Singhal Fasteners Dy. Commissioner Of Income Tax, Company Pvt. Ltd. Circle-24(2), Room No.248, 67-68, Rampuri, Govind Puri, Vs C.R. Building, Kalkaji, New Delhi-110019 New Delhi-110002 Pan-Aaacs1428H Appellant Respondent [Assessment Year: 2009-10] M/S Shankar Radhey Finance Income Tax Officer & Investment Company Ward-23(1), Private Limited, Vs New Delhi-110002 Ag-5, Shalimar Bagh, New Delhi-110088 Pan-Aabcs0968H Appellant Respondent [Assessment Year: 2006-07] M/S Raghvender Shankar Income Tax Officer, Finance & Investment Ward-15(1), Company Private Limited, Vs New Delhi-110002 Ag-5, Shalimar Bagh, New Delhi-110052 Pan-Aabcs0968H Appellant Respondent Assessee By Shri Abhishek Mathur, Ca Revenue By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 27.08.2025 Date Of Pronouncement 24.09.2025

Section 143(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTNAT MEMBER [Assessment Year: 2009-10] M/s Singhal Fasteners Dy. Commissioner of Income Tax, Company Pvt. Ltd. Circle-24(2), Room No.248, 67-68, Rampuri, Govind Puri, Vs C.R. Building, Kalkaji, New Delhi-110019 New Delhi-110002 PAN-AAACS1428H Appellant Respondent [Assessment Year: 2009-10] M/s Shankar Radhey Finance Income Tax Officer, and Investment Company Ward-23(1), Private Limited, Vs New Delhi-110002 AG-5, Shalimar Bagh, New Delhi-110088 PAN-AABCS0968H Appellant Res…

SHANKAR RADHEY FINANCE & INVESTMENT CO. PVT. LTD.,NEW DELHI vs. ITO WARD 23(1), NEW DELHI

The appeals of the assessee are allowed

ITA 1067/DEL/2019[2009-10]Status: DisposedITAT Delhi24 Sept 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accountnat Member [Assessment Year: 2009-10] M/S Singhal Fasteners Dy. Commissioner Of Income Tax, Company Pvt. Ltd. Circle-24(2), Room No.248, 67-68, Rampuri, Govind Puri, Vs C.R. Building, Kalkaji, New Delhi-110019 New Delhi-110002 Pan-Aaacs1428H Appellant Respondent [Assessment Year: 2009-10] M/S Shankar Radhey Finance Income Tax Officer & Investment Company Ward-23(1), Private Limited, Vs New Delhi-110002 Ag-5, Shalimar Bagh, New Delhi-110088 Pan-Aabcs0968H Appellant Respondent [Assessment Year: 2006-07] M/S Raghvender Shankar Income Tax Officer, Finance & Investment Ward-15(1), Company Private Limited, Vs New Delhi-110002 Ag-5, Shalimar Bagh, New Delhi-110052 Pan-Aabcs0968H Appellant Respondent Assessee By Shri Abhishek Mathur, Ca Revenue By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 27.08.2025 Date Of Pronouncement 24.09.2025

Section 143(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTNAT MEMBER [Assessment Year: 2009-10] M/s Singhal Fasteners Dy. Commissioner of Income Tax, Company Pvt. Ltd. Circle-24(2), Room No.248, 67-68, Rampuri, Govind Puri, Vs C.R. Building, Kalkaji, New Delhi-110019 New Delhi-110002 PAN-AAACS1428H Appellant Respondent [Assessment Year: 2009-10] M/s Shankar Radhey Finance Income Tax Officer, and Investment Company Ward-23(1), Private Limited, Vs New Delhi-110002 AG-5, Shalimar Bagh, New Delhi-110088 PAN-AABCS0968H Appellant Res…

SINGHAL FASTNERS CO. P.LTD,NEW DELHI vs. ITO, WARD-24(2), NEW DELHI

The appeals of the assessee are allowed

ITA 1066/DEL/2019[2009-10]Status: DisposedITAT Delhi24 Sept 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accountnat Member [Assessment Year: 2009-10] M/S Singhal Fasteners Dy. Commissioner Of Income Tax, Company Pvt. Ltd. Circle-24(2), Room No.248, 67-68, Rampuri, Govind Puri, Vs C.R. Building, Kalkaji, New Delhi-110019 New Delhi-110002 Pan-Aaacs1428H Appellant Respondent [Assessment Year: 2009-10] M/S Shankar Radhey Finance Income Tax Officer & Investment Company Ward-23(1), Private Limited, Vs New Delhi-110002 Ag-5, Shalimar Bagh, New Delhi-110088 Pan-Aabcs0968H Appellant Respondent [Assessment Year: 2006-07] M/S Raghvender Shankar Income Tax Officer, Finance & Investment Ward-15(1), Company Private Limited, Vs New Delhi-110002 Ag-5, Shalimar Bagh, New Delhi-110052 Pan-Aabcs0968H Appellant Respondent Assessee By Shri Abhishek Mathur, Ca Revenue By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 27.08.2025 Date Of Pronouncement 24.09.2025

Section 143(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTNAT MEMBER [Assessment Year: 2009-10] M/s Singhal Fasteners Dy. Commissioner of Income Tax, Company Pvt. Ltd. Circle-24(2), Room No.248, 67-68, Rampuri, Govind Puri, Vs C.R. Building, Kalkaji, New Delhi-110019 New Delhi-110002 PAN-AAACS1428H Appellant Respondent [Assessment Year: 2009-10] M/s Shankar Radhey Finance Income Tax Officer, and Investment Company Ward-23(1), Private Limited, Vs New Delhi-110002 AG-5, Shalimar Bagh, New Delhi-110088 PAN-AABCS0968H Appellant Res…

SANJAYKUMAR TIKAMCHAND BUCHA,SURAT vs. ACIT, CIRCLE-1(2), SURAT

In the result, the appeal of the assessee is partly allowed

ITA 647/SRT/2024[2013-14]Status: DisposedITAT Surat06 Aug 2025AY 2013-14

Bench: Shri T. R Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.647/Srt/2024 Assessment Year: (2013-14) Shri Sanjaykumar Tikamchand Bucha, Vs. Acit, 521, Goodluck Market, Ring Road, Circle – 1(2), Surat, Gujarat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abqpb9320F (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Shri Ashish Pophare, Cit -Dr Date Of Hearing 30/06/2025 Date Of Pronouncement 06/08/2025

Section 133ASection 143(2)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI T. R SENTHIL KUMAR, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.647/SRT/2024 Assessment Year: (2013-14) Shri Sanjaykumar Tikamchand Bucha, Vs. ACIT, 521, Goodluck Market, Ring Road, Circle – 1(2), Surat, Gujarat - 395002 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABQPB9320F (Appellant) (Respondent) Appellant by Shri Mehul Shah, CA Respondent by Shri Ashish Pophare, CIT -DR Date of Hearing 30/06/2025 Date of Pronouncement 06/08/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee em…

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA Nos.809 to 815/JP/2025 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. cuke ACIT, Vs. Ltd. Central Circle- 1, Bahu Plaza, Bahu Plaza, Jammu Jaipur and Kashmir LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAACP9608E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Tarun Mittal, CA jktLo…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 120/JPR/2024[2018-19]Status: DisposedITAT Jaipur11 Mar 2025AY 2018-19
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…be\nprecise, 237 days\n(Emphasis supplied)\nCIT, Bikaner vs. Shri Ravi Mathur (D.B. Income-tax Appeal No. 67/2002), Hon'ble\nRajasthan High Court\nX\nX\nX\nX\nCommissioner of Income-tax v. MAC Public Charitable Trust [2022] 144\ntaxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras)[31-10-2022]\nX\nX\nX\nX\nDr. S.C. Gupta v. Commissioner of Income-tax [2001] 118 Taxman 252\n(Allahabad)\nX\nX\nX\nX\nBachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana)\nX\nX\nX\nX\nX\nCIT vs. Hotel Meriya (2010) 195 Taxman 459 (Kerala)/(2011) 332 ITR 537\n(Kerala)(26.05.2010)\nX\nX\nX\nX\nCIT vs. Lekh Raj Dhunna [2012] 20 tax…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 119/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Mar 2025AY 2017-18
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…be\nprecise, 237 days\n(Emphasis supplied)\nCIT, Bikaner vs. Shri Ravi Mathur (D.B. Income-tax Appeal No. 67/2002), Hon'ble\nRajasthan High Court\nX\nX\nX\nX\nCommissioner of Income-tax v. MAC Public Charitable Trust [2022] 144\ntaxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras)[31-10-2022]\nX\nX\nX\nX\nDr. S.C. Gupta v. Commissioner of Income-tax [2001] 118 Taxman 252\n(Allahabad)\nX\nX\nX\nBachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana)\nX\nX\nX\nX\nX\nCIT vs. Hotel Meriya (2010) 195 Taxman 459 (Kerala)/(2011) 332 ITR 537\n(Kerala)(26.05.2010)\nX\nX\nX\nX\nCIT vs. Lekh Raj Dhunna [2012] 20 taxman…

Showing 1–20 of 55 · Page 1 of 3

Commissioner of Income-tax v. MAC Public Charitable Trust (144 Taxmann.com 54) — Cited in 55 Judgments | BharatTax