PCIT v. Wipro Ltd.

140 Taxmann.com 223Supreme Court of India2022#490 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 367,514 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.

ACIT, Corporate Circle 1(1), Chennai vs. Capgemini Technology Services India Limited (Formerly Future Soft Private Limited), Chennai

In the result, appeal filed by the Revenue is dismissed

ITA 420/CHNY/2024[2006-07]Status: DisposedITAT Chennai08 Jan 2026AY 2006-07

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.420/Chny/2024 िनधा"रण वष"/Assessment Year: 2006-07 V. The Acit, Capgemini Technology Corporate Circle-1(1), Services India Ltd., Block 3, ‘C’ Wing, 4Th Floor, Chennai. Capgemini Knowledge Park, Airoli Knowledge Park, Thane Belapur Road, Navi Mumbai- 400 708. [Pan: Aaacf 0482 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.P. ChidambaramFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 10ASection 10A(2)Section 10A(5)Section 143(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.420/Chny/2024 िनधा"रण वष"/Assessment Year: 2006-07 v. The ACIT, Capgemini Technology Corporate Circle-1(1), Services India Ltd., Block 3, ‘C’ Wing, 4th Floor, Chennai. Capgemini Knowledge Park, Airoli Knowledge Park, Thane Belapur Road, Navi Mumbai- 400 708. [PAN: AAACF 0482 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by :…

Income Tax Officer (Exemptions) Ward, Kolhapur vs. The New Miraj Education Society, Miraj, Dist. Sangli

In the result, the appeal of Revenue is dismissed

ITA 928/PUN/2025[2021-22]Status: DisposedITAT Pune01 Jan 2026AY 2021-22

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri C.H. Naniwadekar, CAFor Respondent: Shri Udaya Bhaskar Jakke, CIT
Section 11Section 12ASection 143(1)

…ng of Audit Report is merely a procedural formality, without appreciating the ratio laid down by the Hon'ble Supreme Court vide its decision in the case of Principal Commissioner of Income Tax vs. Wipro Limited, Civil Appeal No. 1449 of 2022 dated 11.07.2022 [140 Taxmann.com 223 (SC)] that the exemption provisions should be construed strictly and the requirements for claiming exemption, even if procedural, should be followed in the letter and spirit. 4. On facts and circumstance of the case, the Ld. Addl./Jt. CIT(A) erred in allowing the benefit of exemption u/s. 11 of the I.T. Act to the assessee, without apprec…

ACIT, Circle-2, Noida vs. Noida Special Economic Zone Authority, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6732/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

Noida Special Economic Zone Authority, Noida vs. DCIT, Circle-2, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6541/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

Noida Special Economic Zone Authority, Noida vs. DCIT, Circle-2, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6540/DEL/2018[20101-11]Status: DisposedITAT Delhi12 Dec 2025

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

Ponnapula Sulochana, L/R of Late Ponnapula Sanjeeva Parthasarathy, Hyderabad vs. ACIT, Central Circle -3(2), Hyderabad

In the result, the appeal of assessee for A

ITA 295/HYD/2021[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 153DSection 80

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.294 and 295/Hyd/2021 (निर्धारण वर्ा/ Assessment Years: 2016-17 and 2017-18) Shri Ponapula Sanjeeva Vs. The Assistant Commissioner Parthasarathy, of Income Tax, C/o. P. Murali & Co., Central Circle – 3(2), Chartered Accountants, Hyderabad. Somajiguda, Hyderabad. PAN : AJMPP5829K (अपीलार्थी/ Appellant) (प…

Ponapula Sulochana Lr Late P Sanjeeva Parthasarathy, Hyderabad vs. Assistant Commissioner of Tax, Central Circle-3(2), Hyderabad

In the result, the appeal of assessee for A

ITA 294/HYD/2021[2016-17]Status: DisposedITAT Hyderabad26 Nov 2025AY 2016-17

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 153DSection 80

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.294 and 295/Hyd/2021 (निर्धारण वर्ा/ Assessment Years: 2016-17 and 2017-18) Shri Ponapula Sanjeeva Vs. The Assistant Commissioner Parthasarathy, of Income Tax, C/o. P. Murali & Co., Central Circle – 3(2), Chartered Accountants, Hyderabad. Somajiguda, Hyderabad. PAN : AJMPP5829K (अपीलार्थी/ Appellant) (प…

Seva Bharathi Trust, Chamarajanagara vs. Income Tax Officer, Ward-1, Chamarajanagara

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

ITA 1486/BANG/2025[2016-17]Status: DisposedITAT Bangalore31 Oct 2025AY 2016-17

Bench: Shri.Laxmi Prasad Sahu & Shri.Keshav Dubeyassessment Year : 2016-17 M/S. Seva Bharathi Trust, Vs. Ito, Sevabharathi College Campus, Ward –1, Chennipuradamole Road, Chamarajanagara. Chamarajanagara – 571 313. Pan : Aabts 6034 K Appellant Respondent Assessee By : Shri. Vageesh Hegde, Ca Revenue By : Shri. Ganesh R. Ghale, Advocate, Standing Counsel For Revenue. Date Of Hearing : 09.10.2025 Date Of Pronouncement : 31.10.2025

For Appellant: Shri. Vageesh Hegde, CAFor Respondent: Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue
Section 11Section 119Section 12A(1)(b)Section 139

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI.KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2016-17 M/s. Seva Bharathi Trust, Vs. ITO, Sevabharathi College Campus, Ward –1, Chennipuradamole Road, Chamarajanagara. Chamarajanagara – 571 313. PAN : AABTS 6034 K APPELLANT RESPONDENT Assessee by : Shri. Vageesh Hegde, CA Revenue by : Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue. Date of hearing : 09.10.2025 Date of Pronouncement : 31.10.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : This appeal is filed by the ass…

Orchid Corp, Surat vs. ITO, Ward 1(1)(1), Surat

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

ITA 1119/SRT/2024[2021-22]Status: DisposedITAT Surat29 Oct 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1119/Srt/2024 Assessment Year: (2021-22) (Hybrid Hearing) Orchid Corp., Vs. Ito, F-11, Orchid Ventura, Nr. New Lp Ward - 1(1)(1), Savani School, Palanpore Canal Surat Road, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaffo2395F (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 31/07/2025 Date Of Pronouncement 29/10/2025

Section 10B(8)Section 139Section 139(1)Section 143(1)Section 154Section 250Section 80ASection 80I

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1119/SRT/2024 Assessment Year: (2021-22) (Hybrid Hearing) Orchid Corp., Vs. ITO, F-11, Orchid Ventura, Nr. New LP Ward - 1(1)(1), Savani School, Palanpore Canal Surat Road, Surat - 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAFFO2395F (Appellant) (Respondent) Appellant by Shri Suresh K. Kabra, CA Respondent by Shri Ravi Kant Gupta, CIT-DR Date of Hearing 31/07/2025 Date of Pronouncement 29/10/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: T…

Deepa Jhunjhunwala, Shillong vs. Income Tax Officer, Ward -1, Shillong

In the result, the appeal of the assessee stands allowed

ITA 127/GTY/2023[2017-18]Status: DisposedITAT Guwahati28 Oct 2025AY 2017-18

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 126/GTY/2023 Assessment Year: 2016-17 & I.T.A. No. 127/GTY/2023 Assessment Year: 2017-18 Deepa Jhunjhunwala, Juhar Market, Shillong, East Khasi, Hills, Meghalaya - 793001 [PAN: ABWPJ6894N] .....................…...……………....Appellant vs. Income Tax Officer, Ward-1, Shillong, Aayakar Bhawan, Kharmalki Road, Shillong - 793001 ....................................... Respondent Appearances by: Assessee represented by : Ramesh Goenka, Adv…

Deepa Jhunjhunwala, Shillong vs. Income Tax Officer, Ward - 1, Shillong

In the result, the appeal of the assessee stands allowed

ITA 126/GTY/2023[2016-17]Status: DisposedITAT Guwahati28 Oct 2025AY 2016-17

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 126/GTY/2023 Assessment Year: 2016-17 & I.T.A. No. 127/GTY/2023 Assessment Year: 2017-18 Deepa Jhunjhunwala, Juhar Market, Shillong, East Khasi, Hills, Meghalaya - 793001 [PAN: ABWPJ6894N] .....................…...……………....Appellant vs. Income Tax Officer, Ward-1, Shillong, Aayakar Bhawan, Kharmalki Road, Shillong - 793001 ....................................... Respondent Appearances by: Assessee represented by : Ramesh Goenka, Adv…

Seva Bharathi, Hyderabad vs. CIT., Exemption Ward 1(4), Hyderabad

In the result, ITA.No.1307/Hyd

ITA 365/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 SEVA BHARATHI, The Commissioner of Hyderabad – 500 018. Income Tax vs. Telangana. (Exemptions), Ward-1(4), PAN AAYTS5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA Sri Harsha राज" व "ारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of…

Seva Bharathi, Hyderabad vs. ITO., Exemption Ward 1(4), Hyderabad

In the result, ITA.No.1307/Hyd

ITA 1307/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 SEVA BHARATHI, The Commissioner of Hyderabad – 500 018. Income Tax vs. Telangana. (Exemptions), Ward-1(4), PAN AAYTS5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA Sri Harsha राज" व "ारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of…

Manilal Bhanabhai Gohil Education Trust, Na vs. Arivs.ITO(Exemption), Surat

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

ITA 1079/SRT/2024[2022-23]Status: DisposedITAT Surat14 Oct 2025AY 2022-23

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1079/Srt/2024 Assessment Year: 2022-23 (Hybrid Hearing) Manilal Bhanabhai Gohil Income Tax Officer (Exemption), बनाम/ Education Trust, Surat, Ayakar Bhawan, Majura Vs. Post Box No.68, Nr. Ramaben Gate, Surat-395 001 Hospital, Bodali, Navsari- 396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabtm 9517 D (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Kamlesh Bhatt, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 14/10/2025

Section 11Section 12ASection 139(1)Section 143(1)Section 250Section 80I

…ted that only the net surplus of the income instead of gross receipt can be taxed. 6. On the other hand, Ld. Sr-DR for the revenue supported the order of lower authorities. He relied on the decision of Hon’ble Supreme Court in the case of PCIT vs. Wipro Ltd. 446 ITR 1 (SC) and submitted that the audit report 3 MBG Education Trust should be furnished before the due date of filing the return u/s 139(1) of the Act. Hence, he requested to uphold the order of lower authorities. 7. We have heard both the parties and perused the materials on record. We have also deliberated the case law relied upon by both the parti…

Shree Gurudev Datta Mandir Trust, Mumbai vs. ITO Ward 2(3), Mumbai

In the result, the appeal filed by the assessee isallowed in above terms for statistical purposes

ITA 2499/MUM/2025[N.A ]Status: DisposedITAT Mumbai13 Oct 2025

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanshree Gurudev Datta Mandir Cit(Exemptions)/Ito Trust Ward 2(3), Datta Mandir Compound, Datta Vs. R. No. 601, 6Th Floor, Cumbulla Mandir Road, Vakola Pipeline, Hill, Mtnl Building, Santacruz East, Mumbai-400 055 Cumballa Hill, Mumbai, Pan: Aaats8130R Maharashtra – 400 026

Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Shree Gurudev Datta Mandir CIT(Exemptions)/ITO Trust Ward 2(3), Datta Mandir Compound, Datta Vs. R. No. 601, 6th floor, Cumbulla Mandir Road, Vakola Pipeline, Hill, MTNL Building, Santacruz East, Mumbai-400 055 Cumballa Hill, Mumbai, PAN: AAATS8130R Maharashtra – 400 026 (Appellant) (Respondent) Assessee Represented by : ShriHaridas Bhat, Ld. AR Department Represented by : ShriLeyaqat Ali Aafaqui, Ld. DR Date of conclusion of Hearing : 15.07.2025 Date of Pronouncem…

Pr. Commissioner of Income Tax, Delhi 1 vs. M/S Amadeus India Pvt. Ltd

Appeal is dismissed being covered

ITA/511/2025HC Delhi10 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 14Section 14ASection 260A

…AO did not take cognizance of the same though this expenditure, per se, was not questioned at all by the AO. To buttress his arguments in this regard. the Ld. AR drew our attention to the decisions of the Hon'ble Supreme Court in the cases of Wipro Ltd. 446 ITR 1 and Shri Ram Investments 468 ITR 372 and requested for exercising the power under section 254 of the Act to allow the claim of expenditure of INR 28,979,544.” (emphasis added) 6. In so far as the second issue is concerned, the same is relatable to the amendment to section 14A of the Act read with 8D of the IT Rules. Signed By:PRAMOD KUMAR V…

Sahyadri Farmers Producer Company Limited, Nashik vs. ACIT Circle - 1, Nashik

In the result, the appeal of the assessee stands allowed

ITA 951/PUN/2025[2017-18]Status: DisposedITAT Pune08 Oct 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.951/Pun/2025 िनधा"रण वष" / Assessment Year : 2017-18 Sahyadri Farmers Producer Vs. Acit, Circle-1, Nashik. Company Limited, Survey No.1102/8, Behind Police Head Quarter, Adgaon, Nashik- 422003. Pan : Aapcs1516D Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Amit Bobde Date Of Hearing : 30.07.2025 Date Of Pronouncement : 08.10.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.03.2025 Passed By Ld. Addl./Jcit(A)-6, Delhi [‘Ld. Cit(A)’] For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “ (All The Grounds Are Without Prejudice To Each Other) 1. The Learned Addl/Jcit (A)-6 Delhi Erred In Law & Fact In Upholding Disallowance U/S Boib(114) Amounting To Rs.8,73,57,770 Made By Learned Dcit, Cpc (Hereinafter

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amit Bobde
Section 143(1)Section 801BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.951/PUN/2025 िनधा"रण वष" / Assessment Year : 2017-18 Sahyadri Farmers Producer Vs. ACIT, Circle-1, Nashik. Company Limited, Survey No.1102/8, Behind Police Head Quarter, Adgaon, Nashik- 422003. PAN : AAPCS1516D Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Amit Bobde Date of hearing : 30.07.2025 Date of pronouncement : 08.10.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the…

Crest Commercial Private Limited, New Delhi vs. Assessing Officer, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1326/DEL/2025[2020-21]Status: DisposedITAT Delhi08 Oct 2025AY 2020-21
Section 143(1)Section 250Section 80J

…urt in the case of CC vs Dilip Kumar & Company (supra) relates to the exemptions where the Hon’ble Supreme Court has held that exemption provisions should be interpreted strictly. The Hon’ble Supreme court in the case of PCIT Vs. Wipro Ltd. reported in (2022) 140 Taxmann.com 223 (SC) in para 11 of the judgment has clarified the position that the exemption provisions are to be strictly adhered to and further observed that “Chapter III and Chapter VIA of the Act operate in different realms and principles of Chapter III, which deals with "incomes which do not form a part of total income", cannot be equated with mech…

Neenopal Intelligent Solutions Private Limited, Bangalore vs. Income Tax Officer, Ward-5(1)(1), Bangalore

In the result, the appeal of the assessee stands allowed

ITA 1104/BANG/2025[2021-22]Status: DisposedITAT Bangalore26 Sept 2025AY 2021-22

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2021-22 M/S. Neenopal Intelligent Solutions Pvt. Ltd., Vs. Ito, L-148 Bhive Workspace 5Th Main, Sector 6, Ward – 5(1)(1), Hsr Layout S.O. Hsr Layout S.O, Bangalore. Bangalore South – 560 102, Karnataka. Pan : Aafcn 2569 P Appellant Respondent Assessee By : Shri. Kaushik M, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 17.09.2025 Date Of Pronouncement : 26.09.2025

For Appellant: Shri. Kaushik M, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 143(3)Section 80ISection 80J

…sment was made, the assessee was entitled to claim deduction u/s. 80-IB of the Act. 4. so far as the reliance of the ld. DR on the another decision of the Hon'ble Supreme Court in the case of Pr. CIT-III, Bangalore &anr. Vs. M/s. Wipro Ltd. reported in [2022] 446 ITR 1 (SC) is concerned, it is to Page 5 of 6 be observed that the said case is relating to the claim of exemption u/s. 10B falling under Chapter III of the I. T. Act. However, the claim of the assessee in the case in hand is u/s. 80JJAA of the Act under Chapter VIA of the Act. The Hon'ble Supreme Court in para 11 of the judgment in the case of M/s. Wipr…

Roshni Homi Daji Bahu Uddeshiya Shiksha Avm Sarvajanik Nyas, Indore vs. CPC, Bengluru

Appeal is allowed for statistical purposes

ITA 142/IND/2025[2023-24]Status: DisposedITAT Indore25 Sept 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2023-24 Roshni Homi Daji Bahu Cpc, Bengaluru Uddeshiya Shiksha Avm Sarvajanik Nyas, बनाम/ 119, Kanlindi Kunj, Vs. Pipliyahana Square, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaetr9004R Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.09.2025 Date Of Pronouncement 25.09.2025

Section 11Section 11(1)(a)Section 11(2)Section 12ASection 12A(1)(b)Section 13(10)Section 139Section 139(1)Section 143(1)

…first-appeal; when the matter reached ITAT, the Mumbai Bench has allowed exemption to assessee. Ld. AR submitted that the decision taken by ITAT is directly applicable to assessee. Ld. AR also submitted that the decision of Hon’ble Supreme Court in Wipro Ltd. 446 ITR 1 relied upon by Ld. CIT(A) is quite distinguishable for the reasons that (i) the said decision involved deduction u/s section 10B whereas the present-appeal is concerned with exemption u/s 11/12; and (ii) the said decision involved interpretation of sub-section (8) of section 10B which is a negative provision i.e. it provides that if the assessee di…