PCIT v. Wipro Ltd.

140 Taxmann.com 223Supreme Court of India2022#484 most cited

What is PCIT v. Wipro Ltd. authority for?

Exemption provisions under Chapter III, such as Section 10B(8), must be interpreted strictly, and any claim for such exemptions must be made in the return of income. The principles governing Chapter III (incomes not forming part of total income) differ from those for Chapter VIA (deductions in computing total income).

192

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. Wipro Ltd · Wipro Ltd · Section 10B(8) · Section 10B · Section 80A(5) · Section 139(1) · strict interpretation · exemption provisions · claim in return of income · Chapter III · Chapter VIA · deductions

Also reported as

446 ITR 1

Sections most often in play

Section 139(1)Section 143(1)Section 10BSection 143(3)Section 11Section 12ASection 119(2)(b)Section 139(5)

Issues it is cited on

section 10b(8)section 80j(6a)section 139(3)section 10bsection 10basection 108section 80a(5)section 80jsection 12a(1)(b)section 139(5)section 80jjaacarry forward of losses

Judgments citing PCIT v. Wipro Ltd.

EXPERT GLOBAL SOLUTIONS PRIVATE LIMITED,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1 AURANGABAD, AURANGABAD

In the result, both the appeals filed by the assessee are allowed

ITA 2557/PUN/2025[2022-2023]Status: DisposedITAT Pune10 Apr 2026AY 2022-2023

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Rajat SoniFor Respondent: Shri Mukul Kulkarni (virtually)
Section 139(1)Section 143(1)Section 44ASection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2556 & 2557/PUN/2025 Assessment years : 2021-22 & 2022-23 Expert Global Solutions Private Limited DCIT, Circle 1, Plot No.T 11, MIDC Area, Chikalthana, Vs. Aurangabad Aurangabad – 431210 PAN: AAACE8345H (Appellant) (Respondent) Assessee by : Shri Rajat Soni Department by : Shri Mukul Kulkarni (virtually) Date of hearing : 07-04-2026 Date of pronouncement : 10-04-2026 O R D E R PER BENCH: The above 2 appeals filed by the assessee are directed against the separate ord…

EXPERT GLOBAL SOLUTIONS PRIVATE LIMITED,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1, AURANGABAD, AURANGABAD

In the result, both the appeals filed by the assessee are allowed

ITA 2556/PUN/2025[2021-2022]Status: DisposedITAT Pune10 Apr 2026AY 2021-2022

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Rajat SoniFor Respondent: Shri Mukul Kulkarni (virtually)
Section 139(1)Section 143(1)Section 44ASection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2556 & 2557/PUN/2025 Assessment years : 2021-22 & 2022-23 Expert Global Solutions Private Limited DCIT, Circle 1, Plot No.T 11, MIDC Area, Chikalthana, Vs. Aurangabad Aurangabad – 431210 PAN: AAACE8345H (Appellant) (Respondent) Assessee by : Shri Rajat Soni Department by : Shri Mukul Kulkarni (virtually) Date of hearing : 07-04-2026 Date of pronouncement : 10-04-2026 O R D E R PER BENCH: The above 2 appeals filed by the assessee are directed against the separate ord…

RAJGOR AGRO LIMITED,AHMEDABAD vs. ITO, WARD-7(2)(1), AHMEDABAD

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

ITA 2105/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad07 Apr 2026AY 2024-25

Bench: Addl./Joint Cit(A), Who Has Confirmed The Disallowance On The Ground That The Assessee Opted For New Tax Regime Under Section 115Baa Of The Act & Filed Form No. 10-Ic On 28.12.2024. Since Both The Return Of Income & Form No. 10-Ic Have Been Filed Belatedly, The Addl./Joint Cit(A) Dismissed The Assessee’S Appeal.

Section 10BSection 10B(5)Section 115BSection 139(1)Section 143(1)Section 72

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 2105/Ahd/2025 Assessment Year: 2024-25 Rajgor Agro Limited The ITO 1118, Fortune Business Hub, Ward-7(2)(1), Near Satyamev Elysiym, Sola, Vs Ahmedabad Ahmedabad-380060 Gujarat PAN: AAMCR0598R (Appellant) (Respondent) Assessee Represented: Shri Parin Shah, CA Revenue Represented: Shri Rameshwar P Meena, Sr. D.R. Date of hearing : 18-03-2026 Date of pronouncement : 07-04-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the…

ADITI EDUCATIONAL TRUST,BENGALURU vs. INCOME TAX OFFICER, (EXEMPTIONS), WARD - 1, BENGALURU, BENGALURU

ITA 2492/BANG/2025[2022-23]Status: DisposedITAT Bangalore07 Apr 2026AY 2022-23

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Ms. Smriti Atreya & Shri Hemant Pai, AdvocatesFor Respondent: Shri. Balusamy. N - JCIT
Section 11Section 119Section 12ASection 143

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNADARARAJAN K., JUDICIAL MEMBER ITA Nos. 2491 & 2492/Bang/2025 Assessment Year : 2021-22 & 2022-23 M/s. Aditi Educational Trust, C/o. Fiscal Law Partners, The Income Tax Officer Advocates, #32/2, 18th Cross, [Exemptions] Sadashivanagar, Vs. Ward- 1 Bengaluru - 560080. Bengaluru. PAN No: AABTA6204B APPELLANT RESPONDENT Appellant by : Ms. Smriti Atreya & Shri Hemant Pai, Advocates Respondent by : Shri. Balusamy. N - JCIT Date of Hearing : 09-03-2026 Date of Pronouncement : 07-04-2026 O R D E R P…

ADITI EDUCATIONAL TRUST,BENGALURU vs. INCOME TAX OFFICER, (EXEMPTIONS), WARD - 1, BENGALURU, BENGALURU

ITA 2491/BANG/2025[2021-22]Status: DisposedITAT Bangalore07 Apr 2026AY 2021-22

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Ms. Smriti Atreya & Shri Hemant Pai, AdvocatesFor Respondent: Shri. Balusamy. N - JCIT
Section 11Section 119Section 12ASection 143

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNADARARAJAN K., JUDICIAL MEMBER ITA Nos. 2491 & 2492/Bang/2025 Assessment Year : 2021-22 & 2022-23 M/s. Aditi Educational Trust, C/o. Fiscal Law Partners, The Income Tax Officer Advocates, #32/2, 18th Cross, [Exemptions] Sadashivanagar, Vs. Ward- 1 Bengaluru - 560080. Bengaluru. PAN No: AABTA6204B APPELLANT RESPONDENT Appellant by : Ms. Smriti Atreya & Shri Hemant Pai, Advocates Respondent by : Shri. Balusamy. N - JCIT Date of Hearing : 09-03-2026 Date of Pronouncement : 07-04-2026 O R D E R P…

APAR INDUSTRIES LTD,MUMBAI vs. DCIT, CC6(1), MUMBAI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 8757/MUM/2025[2015-16]Status: DisposedITAT Mumbai07 Apr 2026AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Pawan Singh () Assessment Year: 2015-16

For Appellant: Mr. Vijay MehtaFor Respondent: Mr. Rajesh Kumar Yadav, CIT DR
Section 115JSection 143(3)Section 14ASection 32ASection 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAWAN SINGH (JUDICIAL MEMBER) Assessment Year: 2015-16 Apar Industries Ltd., DCIT CC 6(1), Apar House, Corporate Park, 445/Kautilya Bhavan, C-41 to C- Building No. 5, Sion Trombay Vs. 43, G Block, Bandra Kurla Road, Chembur, Complex, Bandra (East), Mumbai-400071. Mumbai-400051. PAN NO. AAACG 1840 M Appellant Respondent Assessee by : Mr. Vijay Mehta Revenue by : Mr. Rajesh Kumar Yadav, CIT DR Date of Hearing : 30/03/2026 Date of pronouncement : 07/04/2026 ORDER PER OM PRAKASH KANT, AM This appe…

MANSI BHAGINI VRUND,MUMBAI vs. ITO, EXMEPTION WARD 2(1), MUMBAI

In the result, the appeal filed by the assessee is hereby allowed for statistical purpose

ITA 7406/MUM/2025[2026-27]Status: DisposedITAT Mumbai27 Mar 2026AY 2026-27

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm M/S. Mansi Bhagini Vrund, Income Tax Officer, Exemption 401, Pranay Residency Chs Ltd. Ward – 2(1), Bhimani Street, Vs. Cumballa Hill, Mumbai – 400 019 Pedder Road, Mumbai – 400 026 Pan:Aaftm9571R (Appellant) (Respondent) :

For Respondent: Shri Umashankar Prasad, Sr. DR
Section 12ASection 80GSection 80G(5)

…rated that it had “reasonable cause” for the delay in filing Form 10AB as there was a delay of more than 20 months in filing the application for regularization. The Ld. DR relied on the decision of Hon’ble Apex Court in the case of PCIT vs. Wipro Ltd. (2022) 140 Taxmann.com 223 3 M/s. Mansi Bhagini Vrund (SC) wherein it was held that not only is filing the Form mandatory but also the time limit for filing the same is also held to be mandatory in case of claiming of exemption. The Ld. DR relied on the order of the Ld. CIT(E). 7. We have heard the rival submissions and perused the materials available on record…

COROMANDEL INTERNATIONAL LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(2), HYDERABAD

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 738/HYD/2025[2015-2016]Status: DisposedITAT Hyderabad18 Mar 2026AY 2015-2016

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआयकर अपीलसं./I.T.A. No.738/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2015-16) Coromandel International Vs. Dcit, Limited, Circle-2(2), Hyderabad. Hyderabad. Pan: Aaacc7852K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri Sp Chidambaram, Advocate Assessee Represented By राज"वका""त"न"ध"व/ : Ms. U. Mini Chandran, Cit-Dr Department Represented By सुनवाईसमा"तहोनेक""त"थ/ : 02/03/2026 Date Of Conclusion Of Hearing घोषणा क" तार"ख/ : 18/03/2026 Date Of Pronouncement Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Coromandel International Limited (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 24/02/2025 For The Assessment Year (“A.Y.”) 2015-16. Page 1 Of 17 Coromandel International Limited Vs. Dcit 2. The Assessee Has Raised The Following Grounds Of Appeal:

Section 250Section 32Section 32(1)(ii)Section 35

…thorities and submitted that the assessee had not claimed such depreciation in the return of income and therefore the Ld. AO rightly rejected the claim. The Ld. DR further relied upon the decision of the Hon’ble Supreme Court in the case of PCIT v. Wipro Ltd. 446 ITR 1 and submitted that the claim of loss cannot be entertained in the absence of a proper claim in the return of income. 20. We have heard the rival submissions and perused the material available on record. In our considered view the restriction laid down by the Hon’ble Supreme Court in Goetze (India) Ltd. (supra) applies only to the powers of the Asse…

DCM SHRIRAM INDUSTRIS LTD,NEW DELHI vs. DCIT CIRCLE-7(1), NEW DELHI

In the result, the appeal filed by the assessee is allowed in above terms

ITA 2166/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Mar 2026AY 2018-19

Bench: Shri Challa Nagemdra Prasad & Shri S. Rifaur Rahman

Section 115JSection 143(3)Section 144C(10)Section 14ASection 80Section 92C

…ITA No. 2166/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI CHALLA NAGEMDRA PRASAD, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2166 /Del./2022, A.Y. 2018-19 DCM Shri Ram Industries Ltd. Vs. DCIT, 6th Floor Kanchenjunga Building 18 Circle-7(1) Barkhamba Road, New Delhi New Delhi PAN: AAACD0204C (Appellant) (Respondent) Assessee by Shri Pradeep Dinodia, CA Shri Ravi Kumar, CA & Ms. Shruti Gupta, CA Revenue by Ms. Anima Barnwal, CIT DR Date of Hearing 10/02/2026 Date of Pronouncement 18/03/2026 ORDER PER S. RIFAUR RAHMAN, AM This appeal has been filed…

NTT MANAGED SERVICES INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 1165/HYD/2025[2023-24]Status: HeardITAT Hyderabad04 Mar 2026AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1165/Hyd/2025 Assessment Year 2023-2024 Ntt Managed Services India Private Limited, The Dcit, Vs. Hyderabad. Telangana. Circle-5(1), Hyderabad. Pin 500 081 Pan Aarcs7517G (Appellant) (Respondent) िनधा"रती "ारा/Assessee By -None- राज" व "ारा/Revenue By : Sri Mathivanan Sa, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02.03.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: Sri Mathivanan SA, Sr. AR
Section 108(8)Section 143(1)Section 80J

…ssee has not filed the report in Form No.10DA within the due date as prescribed under the provisions and particularly, Rule 19AB of IT Rules, 1962. The learned DR has relied upon the Judgment of Hon'ble Supreme Court in the case of PCIT vs. Wipro Ltd., [2022] 446 ITR 1 (SC). We have gone through the submissions of the assessee before the learned CIT(A) which are reproduced in Para no.6 of the impugned order as under: “06. SUBMISSION OF THE APPELLANT: The appellant has submitted written submission in response to the notice dated 26.11.2024, the same is produced as under:- 6 ITA.No.1165/Hyd./2025 The Appellant, w…

BADA SAAB PROPERTIES PVT LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(1)(1), MUMBAI

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

ITA 4449/MUM/2025[2024-25]Status: DisposedITAT Mumbai23 Feb 2026AY 2024-25

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm M/S. Badasaab Properties Pvt. Ltd., Deputy Commissioner Of Income 501 Krystal, 206 Waterfield Road, Tax, Bandra (West) Vs. Circle – 4(1)(1), Maharashtra – 400 050 Aayakar Bhavan, Mumbai Pan: Aaacb1642A (Appellant) (Respondent) :

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 115BSection 115JSection 119(2)(b)Section 139(1)Section 143(1)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM M/s. Badasaab Properties Pvt. Ltd., Deputy Commissioner of Income 501 Krystal, 206 Waterfield Road, Tax, Bandra (West) Vs. Circle – 4(1)(1), Maharashtra – 400 050 Aayakar Bhavan, Mumbai PAN: AAACB1642A (Appellant) (Respondent) : : Shri A.N. Shah, AR Assessee by Respondent by : Shri Leyaqat Ali Aafaqui, Sr. AR Date of Hearing : 24.12.2025 Date of Pronouncement : 23.02.2026 O R D E R Per Kavitha Rajagopal, JM: This appeal has been filed by the assessee, challenging the order of the Learned Comm…

M/S. BODAL CHEMICALS LIMITED,AHMEDABAD vs. THE DY.CIT., CENTRAL CIRCLE-1(1),, AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 104/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad13 Feb 2026AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri S.S. Nagar, ARFor Respondent: Shri Alpesh Parmar, CIT (DR)
Section 250Section 35(1)(ii)Section 80Section 801ASection 80A(5)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No. 104/Ahd/2024 (Assessment Year: 2016-17) M/s. Bodal Chemicals Limited, Deputy Commissioner of Vs. Plot No. 123, 124, Phase-I, GIDC, Income-tax, Vatva, Ahmedabad, Central Circle-1(1), Gujarat-382445 Ahmedabad [PAN : AAACD 5352 M] (Appellant) .. (Respondent) Appellant by : Shri S.S. Nagar, AR Respondent by: Shri Alpesh Parmar, CIT (DR) Date of Hearing 17.11.2025 Date of Pronouncement 13.02.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been f…

BUILT UP,PUNE vs. ADIT, BANGLORE

In the result, the appeal of the assessee stands allowed

ITA 2531/PUN/2025[2019-2020]Status: DisposedITAT Pune10 Feb 2026AY 2019-2020

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2019-20 Built Up Adit, Cpc, Bangalore 1, Samda Apartment, Vs. Dr Ketkar Margs, Ghodke Chowk, Pune – 411004 Pan: Aaefb6432D (Appellant) (Respondent)

For Appellant: Shri V L JainFor Respondent: Shri Chandra Vijay, CIT
Section 139(1)Section 143(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment year : 2019-20 Built Up ADIT, CPC, Bangalore 1, Samda Apartment, Vs. Dr Ketkar Margs, Ghodke Chowk, Pune – 411004 PAN: AAEFB6432D (Appellant) (Respondent) Assessee by : Shri V L Jain Department by : Shri Chandra Vijay, CIT Date of hearing : 09-02-2026 Date of pronouncement : 10-02-2026 O R D E R PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the order dated 29.09.2025 of the Ld. Addl / JCIT(A), Jodhpur relating to assessment year 2019…

DCIT,CC-7(2),MUMBAI, MUMBAI vs. TIME TECHNOPLAST LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 6858/MUM/2025[2018-19]Status: DisposedITAT Mumbai02 Feb 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankarita No.6858/Mum/2025 (A.Y. 2018-19) Deputy Commissioner Of V/S. Time Technoplast Ltd., Income Tax, Central Circle – बनाम 2Nd Floor, 55, Corporate 7(2) Avenue, Saki Vihar Road, Room No. 637, Aaykar Andheri East, Mumbai – Bhavan, M.K. Road, Mumbai 400072, Maharashtra – 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaact3858L Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Rakesh Joshi,ARFor Respondent: Shri Ritesh Misra, (CIT DR)
Section 115JSection 133ASection 143(3)Section 69CSection 801CSection 80I

…of Canadian Specialty Vinyls Vs ITO (ITAT Delhi) in ITA No.7612/Del/2019, where identical issue was decided in the favour of the assessee by placing reliance on the hon’ble Supreme Court ruling of CIT vs. GM Knitting Industries Pvt. Ltd, PCIT vs. Wipro Ltd ( 446 ITR 1 (SC)) and High Court of Bombay in the case of CIT Vs. Shivanand Electronics (1994) 209 ITR 63. P a g e | 17 ITA No. 6857 & 6858/Mum/2025 A.Y. 2016-17 & 2018-19 Time Technoplast Ltd., Mumbai 17.2 It was noted by the ld.CIT(A) that the assessee had claimed deduction u/s 80IC for past 10 years, the AY 2008-09, being first year for deduction. The ded…

JAYANTILAL MOOLCHAND VANIGOTA,MUMBAI vs. ITO WARD, 42(2)(3), MUMBAI

In the result, grounds of appeal raised by assessee are allowed

ITA 5835/MUM/2025[2023-24]Status: DisposedITAT Mumbai27 Jan 2026AY 2023-24

Bench: Shri Pawan Singh(Physical Hearing) Jayantilal Moolchand Vanigota Ito,Ward-42(2)(3), Mumbai 1602, Aaditya Tower, B-Wing, Vs 753, Kautilya Bhavan, Bandra V.P. Road, Girgaon, Kurla Complex, Bandra (East), Mumbai – 400007. Mumbai – 400051. [Pan No. Abtpv9460D] Appellant / Assessee Respondent / Revenue

Section 115BSection 139(1)Section 254(1)Section 80A(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Jayantilal Moolchand Vanigota ITO,Ward-42(2)(3), Mumbai 1602, Aaditya Tower, B-Wing, Vs 753, Kautilya Bhavan, Bandra V.P. Road, Girgaon, Kurla Complex, Bandra (East), Mumbai – 400007. Mumbai – 400051. [PAN No. ABTPV9460D] Appellant / Assessee Respondent / Revenue Assessee by Shri R.C. Modi a/w Ms. Ketki Rajeshirke, CA Revenue by Shri B. Laxmikanth, Sr. DR Date of institution of appeal 23.09.2025 Date of hearing 27.01.2026 Date of pronouncement 27.01.2026 Order under section 254(1) of Income Tax…

DCIT, CC-14, NEW DELHI vs. A.P. SECURITAS PVT. LTD, DELHI

In the result, application for condonation of delay of 52 days in filing of appeal is allowed and appeal filed by the Department of Revenue is dismissed

ITA 3077/DEL/2025[2022-23]Status: DisposedITAT Delhi21 Jan 2026AY 2022-23

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumardcit, Vs. A. P. Securitas Pvt. Ltd, Central Circle-14, 10-Dda, Commercial Complex, New Delhi New Delhi (Appellant) (Respondent) Pan: Aaaca1315R

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80J

…g a belated return, which is valid for assessment purposes but does not override specific statutory conditions that hinge upon compliance with Section 139(1).  This distinction has been recognized by the Hon'ble Supreme Court in Pr. CIT v. Wipro Ltd. [2022] 446 ITR 1 (SC), where it was held that the statute requiring filing of return within due date u/s 139(1) as a condition precedent must be strictly complied with and that filing u/s 139(4) cannot be treated as compliance. A. P. Securitas Pvt. Ltd 2. Binding Judicial Precedents  Pr. CIT v. Wipro Ltd. (SC) (supra): The Apex Court has categorically held that i…

ADVAYA CHARITABLE FOUNDATION (NOW BTG ADVAYA CHARITABLE FOUNDATION),MUMBAI vs. CIT(EXEMPTIONS), MUMBAI , MUMBAI

In the result, both the appeals are allowed for statistical purposes

ITA 6809/MUM/2025[Not Applicable]Status: DisposedITAT Mumbai20 Jan 2026

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Dr. K. Shivaram & Shri Rahul Hakani,ARsFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Section 12ASection 8

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.6810/MUM/2025 (A.Y. - NA) Advaya Charitable v/s. Commissioner of Income Tax Foundation(Now BTG Advaya बनाम (Exemptions), Mumbai Charitable Foundation) Room No. 601, 6th Floor, 1, Lalani Aura Building, 34 th Cumballa Hill, MTNL TE Road, Near National College, Building, Pedder Road, Dr. Khar (West), Mumbai – Gopalrao Deshmukh Marg, 400052, Maharashtra Cumballa Hill, Mumbai – 400026, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AANCA5394F Appellant/अपीलाथी .. Res…

AMRUT PUBLIC CHARITABLE TRUST,MUMBAI vs. ITO, EXEMPTION WARD 1(1), MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 7387/MUM/2025[2026-27]Status: DisposedITAT Mumbai19 Jan 2026AY 2026-27

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokaramrut Public Charitable Ito Exemption Trust Ward 1(1), Block 4, Plot No. 578A, Vs. Cumballa Hill, Jitendra Bldg, Pedder Road, Jamejamshed Road, Mumbai-400 026 Matunga, Mumbai- 400 019 Pan/Gir No.Aaata4810A (Applicant) (Respondent) Assessee By Shri P. P. Jayaraman, Ld. Ar Revenue By Shri Rajesh Kumar Yadav, Ld. Dr Date Of Hearing 13.01.2026 Date Of Pronouncement 19.01.2026

Section 12ASection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Amrut Public Charitable ITO Exemption Trust Ward 1(1), Block 4, Plot No. 578A, Vs. Cumballa Hill, Jitendra Bldg, Pedder Road, JameJamshed Road, Mumbai-400 026 Matunga, Mumbai- 400 019 PAN/GIR No.AAATA4810A (Applicant) (Respondent) Assessee by Shri P. P. Jayaraman, Ld. AR Revenue by Shri Rajesh Kumar Yadav, Ld. DR Date of Hearing 13.01.2026 Date of Pronouncement 19.01.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM: This appeal is filed by the assessee trust a…

SHREE AMIZIRA PARSHWANATH SWETAMBAR JAIN TIRTH TRUST,AMIJHERA vs. ITO DHAR, DHAR

Appeal is allowed accordingly

ITA 292/IND/2025[2022-23]Status: DisposedITAT Indore13 Jan 2026AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyaniassessment Year: 2022-23 Shree Amizira Parshwanath Ito Swetamber Jain Tirth Trust Dhar बनाम/ Amzera Sardarpur Vs. Dhar (Assessee/ Appellant) (Revenue/ Respondent) Pan: Aamts9264J Assessee By Shri Himanshu Gandhi, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.12.2025 Date Of Pronouncement 13.01.2026

Section 11Section 12ASection 139(1)Section 143(1)

…r allowability of exemption u/s 11/12. Since the assessee has not fulfilled such condition, the AO has rightly denied assessee’s claim of exemption u/s 11/12. He referred the decision of Hon’ble Supreme Court in Wipro Limited Civil Appeal No. 1449 of 2022, 446 ITR 1 relied by Ld. CIT(A) in Para 5.2.3 of impugned order wherein it was held that the requirement of filing a declaration within a timeline is “mandatory” in nature. He supported the observation made by Ld. CIT(A) in Para 5.2.5 of impugned order that the power to condone delay in filing audit report is vested in CIT(Exemption) u/s Page 4 of 11 Shree A…

VASHISHTHA LUXURY FASHION LIMITED,MUMBAI vs. DEPUTY DIRECTOR OF INCOME-TAX, CENTRALISED PROCESSING CENTER, BENGALURU,

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

ITA 1665/MUM/2025[2023-24]Status: DisposedITAT Mumbai12 Jan 2026AY 2023-24

Bench: SHRI OM PRAKASH KANT (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri Manish Agarwal(virtually appeared)For Respondent: Shri Annavaram Kosuri, Sr. DR
Section 115BSection 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM Vashishtha Luxury Fashion Limited Deputy Director of Income Tax/ITO Unit No. 307-308-309, Sun Industrial Ward 8(3)(1), Mumbai Estate, Summill Compound, Lower Vs. Parel – 400013. PAN/GIR No. AAICV9666Q (Appellant) : (Respondent) Assessee by : Shri Manish Agarwal(virtually appeared) Respondent by : Shri Annavaram Kosuri, Sr. DR Date of Hearing : 17.10.2025 : 12.01.2026 Date of Pronouncement O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the…

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