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.

Searce Logistics Analtics LLP, Pune vs. DCIT, Cir-2, Pune

In the result, appeal of the assessee is allowed

ITA 1468/PUN/2025[2018-19]Status: DisposedITAT Pune25 Sept 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1468/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Searce Logistics Analytics V The Dcit, Llp, S Circle-2, Pune. It 6 Blue Ridge, Rajiv Gandhi It Park Phase-1, Hinjewadi, Pune – 411027. Pan: Abwfs3166N Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Amit Bobde –Cit(Dr) Date Of Hearing 02/09/2025 Date Of Pronouncement 25/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 01.05.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Sections 143(3A) & 143(3B) Of The Income

Section 10ASection 143(3)Section 250

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1468/PUN/2025 निर्धारण वषा / Assessment Year: 2018-19 Searce Logistics Analytics V The DCIT, LLP, s Circle-2, Pune. It 6 Blue Ridge, Rajiv Gandhi IT Park Phase-1, Hinjewadi, Pune – 411027. PAN: ABWFS3166N Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Shri Amit Bobde –CIT(DR) Date of hearing 02/09/2025 Date of pronouncement 25/09/2025 आदेश/ ORDER PER DR. DIPAK P…

Kothari Agritech Pvt. Ltd, Solapur vs. The DCIT, Circle-1, Solapur

In the result, the both appeals of the assessee in ITA Nos

ITA 2455/PUN/2024[2018-2019]Status: DisposedITAT Pune09 Sept 2025AY 2018-2019

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

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Ramnath P Murkunde
Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 14ASection 154Section 80Section 801ASection 80ISection 80J

…no such deduction shall be allowed to him unless the furnishes a return of his income for such assessment year on or before the due date specified under sub-section (1) of section 199; 64. 2A recent Hon'ble Supreme court judgment in the case of PCIT vs Wipro, 446 ITR 1 (SC) has clarified guidelines with respect to claim admissibility in revised return. Extracts of the judgment is presented as below for ready reference “Also In such a situation, filing a revised return under section 139(5) of the IT Act claiming carrying forward of losses subsequently would not help the assessee in the present case, the assessee f…

Kothari Agritech Private Limited, Solapur vs. DCIT Circle-1, Solapur

In the result, the both appeals of the assessee in ITA Nos

ITA 2392/PUN/2024[2018-19]Status: DisposedITAT Pune09 Sept 2025AY 2018-19

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

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Ramnath P Murkunde
Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 14ASection 154Section 80Section 801ASection 80ISection 80J

…no such deduction shall be allowed to him unless the furnishes a return of his income for such assessment year on or before the due date specified under sub-section (1) of section 199; 64. 2A recent Hon'ble Supreme court judgment in the case of PCIT vs Wipro, 446 ITR 1 (SC) has clarified guidelines with respect to claim admissibility in revised return. Extracts of the judgment is presented as below for ready reference “Also In such a situation, filing a revised return under section 139(5) of the IT Act claiming carrying forward of losses subsequently would not help the assessee in the present case, the assessee f…

Mtitanium Apartments Pvt Ltd, Mumbai vs. Dy. CIT Circle 1(2)(1), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 4694/MUM/2025[2024-25]Status: DisposedITAT Mumbai09 Sept 2025AY 2024-25

Bench: Shri Om Prakash Kant () & Ms. Suchitra Raghunath Kamble () Assessment Year: 2024-2025 Mtitanium Apartments Pvt. Ltd., Dy. Cit-Circle 1(2)(1), 2Nd Floor, Shreeniwas House, Range 412, Aayakar Bhawan, Hazarimal Somani Marg, Fort, Vs. M.K. Road, Churchgate, Mumbai-400 001. Mumbai-400020. Pan No. Aafcm 6810 Q Appellant Respondent

For Appellant: Mr. Narayn AtalFor Respondent: Ms. Kavitha Kaushik, Sr. DR
Section 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. SUCHITRA RAGHUNATH KAMBLE (JUDICIAL MEMBER) Assessment Year: 2024-2025 Mtitanium Apartments Pvt. Ltd., Dy. CIT-Circle 1(2)(1), 2nd Floor, Shreeniwas House, Range 412, Aayakar Bhawan, Hazarimal Somani Marg, Fort, Vs. M.K. Road, Churchgate, Mumbai-400 001. Mumbai-400020. PAN NO. AAFCM 6810 Q Appellant Respondent Assessee by : Mr. Narayn Atal Revenue by : Ms. Kavitha Kaushik, Sr. DR Date of Hearing : 09/09/2025 : 09/09/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the ass…

Akry Organics Private Limited, Mumbai vs. Income Tax Officer Central Circle 1(1)(1), Mumbai

In the result, we allow the claim of the assessee for deduction under section 80-IA(4) to the extent of ₹17,40,75,413/-, as made in the revised return of income

ITA 3014/MUM/2025[2021-22]Status: DisposedITAT Mumbai04 Sept 2025AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 139(5)Section 143(1)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Akry Organics Private Vs. Centralised Processing Limited Center (CPC) Bengaluru A/318, Ahura Centre Present Jurisdiction: 82, Mahakali Caves Deputy Commissioner Road of Income Tax, Central Andheri East Circle 1(1)(1), Mumbai Mumbai – 400 093 PAN/GIR No.AAACA6005E (Appellant) .. (Respondent) Assessee by Shri Vijay Mehta Revenue by Shri Rajesh Kumar Yadav Date of Hearing 17/06/2025 Date of Pronouncement 04/09/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The present appeal h…

Electronica Finance Limited, Pune vs. Income Tax Officer, Pmt Building, Pune

In the result, the appeal of the assessee stands allowed

ITA 1112/PUN/2025[2023-24]Status: DisposedITAT Pune26 Aug 2025AY 2023-24

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1111 & 1112/Pun/2025 िनधा"रण वष" / Assessment Years : 2022-23 & 2023-24 Electronica Finance Limited, Vs. Dcit, Cpc, Bengaluru. Audumber, 101/1, Dr. Ketkar Road, Pune City, Deccan, Gymkhana, S.O., Pune- 411004. Pan : Aaace4577B Appellant Respondent Assessee By : Shri Narendra Joshi (Virtual) Revenue By Shri Ramnath P. Murkunde : Date Of Hearing : 21.08.2025 Date Of Pronouncement : 26.08.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 28.02.2025 Passed By Ld. Addl./Jcit(A)-1, Surat [‘Ld. Cit(A)’] For The Assessment Years 2022-23 & 2023-24 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1111/Pun/2025 For Assessment Year 2022-23 As The Lead Case For Adjudication.

For Appellant: Shri Narendra Joshi (Virtual)
Section 139(1)Section 143(1)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1111 & 1112/PUN/2025 िनधा"रण वष" / Assessment Years : 2022-23 & 2023-24 Electronica Finance Limited, Vs. DCIT, CPC, Bengaluru. Audumber, 101/1, Dr. Ketkar Road, Pune City, Deccan, Gymkhana, S.O., Pune- 411004. PAN : AAACE4577B Appellant Respondent Assessee by : Shri Narendra Joshi (Virtual) Revenue by Shri Ramnath P. Murkunde : Date of hearing : 21.08.2025 Date of pronouncement : 26.08.2025 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned ap…

Electronica Finance Limited, Pune vs. Income Tax Officer, Pmt Building, Pune

In the result, the appeal of the assessee stands allowed

ITA 1111/PUN/2025[2022-23]Status: DisposedITAT Pune26 Aug 2025AY 2022-23

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1111 & 1112/Pun/2025 िनधा"रण वष" / Assessment Years : 2022-23 & 2023-24 Electronica Finance Limited, Vs. Dcit, Cpc, Bengaluru. Audumber, 101/1, Dr. Ketkar Road, Pune City, Deccan, Gymkhana, S.O., Pune- 411004. Pan : Aaace4577B Appellant Respondent Assessee By : Shri Narendra Joshi (Virtual) Revenue By Shri Ramnath P. Murkunde : Date Of Hearing : 21.08.2025 Date Of Pronouncement : 26.08.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 28.02.2025 Passed By Ld. Addl./Jcit(A)-1, Surat [‘Ld. Cit(A)’] For The Assessment Years 2022-23 & 2023-24 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1111/Pun/2025 For Assessment Year 2022-23 As The Lead Case For Adjudication.

For Appellant: Shri Narendra Joshi (Virtual)
Section 139(1)Section 143(1)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1111 & 1112/PUN/2025 िनधा"रण वष" / Assessment Years : 2022-23 & 2023-24 Electronica Finance Limited, Vs. DCIT, CPC, Bengaluru. Audumber, 101/1, Dr. Ketkar Road, Pune City, Deccan, Gymkhana, S.O., Pune- 411004. PAN : AAACE4577B Appellant Respondent Assessee by : Shri Narendra Joshi (Virtual) Revenue by Shri Ramnath P. Murkunde : Date of hearing : 21.08.2025 Date of pronouncement : 26.08.2025 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned ap…

Bsc C&C Jv, New Delhi vs. ACIT Circle-62(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 4546/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganeshm/S. Bsc C&C Joint Venture, Vs. Acit, 74, Hemkunt Colony, Circle-62(1), New Delhi-110048 New Delhi (Appellant) (Respondent) Pan: Aadfb8115G Assessee By : Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Revenue By: Shri Jitender Singh, Cit Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 20/08/2025

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 80Section 80I

…arned AR also placed reliance on the decision of Hon‟ble Delhi High Court in the case of Shree Bhawani Power Projects P Ltd vs ITO reported in 475 ITR 155 (Del) which had distinguished the decision of Hon‟ble Supreme Court in the case of Wipro Ltd reported in 446 ITR 1(SC). 6. For the sake of convenience, the provisions of section 80A(5) and section 80AC of the Act are reproduced below:- “Deductions to be made in computing total income 80A(5) - Where the assessee fails to make a claim in his return of income for any deduction under section 10A or section 10AA or section 10B or section 10BA or under any provisio…

Singularity Labs Private Limited, Gandhinagar vs. The ITO, Ward-4(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 423/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad14 Aug 2025AY 2019-20

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2019-2020 Singularity Labs Private Limited Ito, Ward-4(1)(1) A Wing, Unit No.105 Vs. Ahmedabad- 380 Building No.1-A, Aqualine Properties 015. Pvt.Ltd. It/Ites Sez, Koba Gandhinagar – 382 421 Pan : Aaycs 8711 R (Applicant) (Responent) : Shri Hardik Vora, Ar Assessee By : Shri Atul Pandey, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 13/08/2025 घोषणा क" तारीख /Date Of Pronouncement: 14/08/2025 आदेश/O R D E R Per Makarand V.Mahadeokar, Am:

For Appellant: Shri Atul Pandey, Sr.DR
Section 10ASection 115JSection 143(1)Section 143(1)(a)

…ailed to satisfy a mandatory statutory requirement for claiming deduction under section 10AA. The DR further placed reliance on the judgment of the Hon’ble Supreme Court in Pr. CIT Singularity Labs Pvt.Ltd. vs. ITO Asst.Year : 2019-20 6 v. Wipro Ltd. [(2022) 446 ITR 1 (SC)], wherein it was held, in the context of section 10B(8), that the twin requirements of (i) furnishing the prescribed declaration/report, and (ii) furnishing it before the due date under section 139(1), are mandatory and have to be cumulatively satisfied, failing which the benefit cannot be allowed. 8.1. The learned DR further submitted that,…

Shri Upasani Kanyakumari Sansthan, Rahata vs. ITO Exemption Ward 1(1), Nashik

In the result, appeal of the assessee is allowed

ITA 1456/PUN/2025[2018-19]Status: DisposedITAT Pune06 Aug 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Chinmay PathakFor Respondent: Shri Amit Bobde
Section 11Section 12ASection 12A(1)(b)Section 142(1)Section 147Section 148Section 194ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1456/PUN/2025 Assessment Year : 2018-19 Shri Upasani Kanyakumari Vs. Income Tax Officer, Sansthan, Exemption Ward-1(1), At Sakori, A/P. Sakuri, Nashik Rahata, Ahmednagar-423107 Maharashtra PAN : AACTS9493B Appellant Respondent Appellant by : Shri Chinmay Pathak Respondent by : Shri Amit Bobde Date of hearing : 17.07.2025 Date of pronouncement : 06.08.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instan…

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 766/PUN/2025[2020-21]Status: DisposedITAT Pune31 Jul 2025AY 2020-21

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

…y of appellate proceedings along with copy of audited financial statements, delay in filing said form was to be condoned. The Hon’ble High Court while holding so has distinguished the decision of Hon’ble Supreme Court in the case of PCIT vs. Wipro Ltd. (2022) 446 ITR 1 (SC). 8. Referring to the decision of Hon'ble Gujarat High Court in the case of Sarvodaya Charitable Trust reported in 125 taxman.com 75, he submitted that the Hon’ble High Court in the said decision has held that the claim of exemption u/s 11 cannot be denied only on the ground that there was a delay in filing the audit report in Form 10B. He sub…

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 765/PUN/2025[2019-20]Status: DisposedITAT Pune31 Jul 2025AY 2019-20

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

…y of appellate proceedings along with copy of audited financial statements, delay in filing said form was to be condoned. The Hon’ble High Court while holding so has distinguished the decision of Hon’ble Supreme Court in the case of PCIT vs. Wipro Ltd. (2022) 446 ITR 1 (SC). 8. Referring to the decision of Hon'ble Gujarat High Court in the case of Sarvodaya Charitable Trust reported in 125 taxman.com 75, he submitted that the Hon’ble High Court in the said decision has held that the claim of exemption u/s 11 cannot be denied only on the ground that there was a delay in filing the audit report in Form 10B. He sub…

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 763/PUN/2025[2018-19]Status: DisposedITAT Pune31 Jul 2025AY 2018-19

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

…y of appellate proceedings along with copy of audited financial statements, delay in filing said form was to be condoned. The Hon’ble High Court while holding so has distinguished the decision of Hon’ble Supreme Court in the case of PCIT vs. Wipro Ltd. (2022) 446 ITR 1 (SC). 8. Referring to the decision of Hon'ble Gujarat High Court in the case of Sarvodaya Charitable Trust reported in 125 taxman.com 75, he submitted that the Hon’ble High Court in the said decision has held that the claim of exemption u/s 11 cannot be denied only on the ground that there was a delay in filing the audit report in Form 10B. He sub…

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 762/PUN/2025[2017-18]Status: DisposedITAT Pune31 Jul 2025AY 2017-18

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

…y of appellate proceedings along with copy of audited financial statements, delay in filing said form was to be condoned. The Hon’ble High Court while holding so has distinguished the decision of Hon’ble Supreme Court in the case of PCIT vs. Wipro Ltd. (2022) 446 ITR 1 (SC). 8. Referring to the decision of Hon'ble Gujarat High Court in the case of Sarvodaya Charitable Trust reported in 125 taxman.com 75, he submitted that the Hon’ble High Court in the said decision has held that the claim of exemption u/s 11 cannot be denied only on the ground that there was a delay in filing the audit report in Form 10B. He sub…

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle Pune, Swargate

In the result, all the 5 appeals filed by the assessee are allowed

ITA 761/PUN/2025[2014-15]Status: DisposedITAT Pune31 Jul 2025AY 2014-15

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

…y of appellate proceedings along with copy of audited financial statements, delay in filing said form was to be condoned. The Hon’ble High Court while holding so has distinguished the decision of Hon’ble Supreme Court in the case of PCIT vs. Wipro Ltd. (2022) 446 ITR 1 (SC). 8. Referring to the decision of Hon'ble Gujarat High Court in the case of Sarvodaya Charitable Trust reported in 125 taxman.com 75, he submitted that the Hon’ble High Court in the said decision has held that the claim of exemption u/s 11 cannot be denied only on the ground that there was a delay in filing the audit report in Form 10B. He sub…

Cee Enn Estates Private Limited Barewal Sukhmani Enclave Ludhiana, Ludhiana vs. Income Tax Officer Ward 1(5) Ludhiana Rishi Nagar Ludhiana, Income Tax Officer Ludhiana Rishi Nagar Ludhina

In the result, appeal of the Assessee is allowed

ITA 1178/CHANDI/2024[2023-2024]Status: DisposedITAT Chandigarh22 Jul 2025AY 2023-2024

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri P.N. Arora, Advocate (Virtual)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 115BSection 143(1)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं. ITA No. 1178/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2023-24 CEE ENN ESTATES PRIVATE Ltd. बनाम The ITO Barewal Sukhmani Enclave, Ward 1(5), LUdhiana Ludhiana-141012, Punjab "ायी लेखा सं./PAN NO: AAGCC6722Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri P.N. Arora, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Vivek…

Suvarna Arogya Suraksha Trust, Bengaluru vs. ACIT, Exemptions Circle - 1, Bangalore

ITA 947/BANG/2025[2016-17]Status: DisposedITAT Bangalore09 Jul 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Shri Deepak, CAFor Respondent: Shri Subramanian, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 11(2)Section 12ASection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2016-17 Suvarna Arogya Suraksha Trust, Vs. The Assistant Commissioner TTMC A Block, 4th Floor, of Income Tax, Shantinagar, K H Road, Exemptions Circle, Bengaluru – 560 027. Bangalore. PAN: AAJTS 2992N APPELLANT RESPONDENT Appellant by : Shri Deepak, CA Respondent by : Shri Subramanian, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.07.2025 Date of Pronouncement : 09.07.2025 O R D E R Per Prashant Maharishi, Vice President 1. This appeal is fil…

Mangal Tirth Estate Ltd., Chennai vs. ITO, Corporate Ward-4(1), Chennai

In the result the appeal of the assessee is allowed

ITA 30/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jul 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:30/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Mangal Tirth Estate Ltd., Income Tax Officer, 769, Spencer Plaza, Anna Salai, Vs. Corporate Ward- 4(1), Mount Road, Chennai. Chennai – 600 002. [Pan:Aaacm-4614-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. N. V. Balaji, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 14.05.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am: This Appeal By The Assessee Is Filed Against The Order Of The Commissioner Of Income Tax, Appeal, Addl/ Jcit (A)-4, Hyderabad, For The Assessment Year 2020-21, Vide Order Dated 07.11.2024. 2. The Brief Facts Of The Case Are That The Assessee Is A Company Filed Its Return Of Income For The A.Y.2020-21 On 17.11.2020 Declaring Total Income Of Rs.11,20,57,920/-. The Return Of Income Was Processed By The Ao, Cpc, Bangalore On 29.12.2021 & Raised A Demand Of Rs.93,79,350/- By Denying The Beneficial Tax Rate As Per Section 115Baa Of The Act & By Applying The Tax Rate Of 30%.

For Appellant: Shri. N. V. Balaji, AdvocateFor Respondent: Ms. Anitha, Addl. C.I.T
Section 115BSection 119(2)(b)Section 154

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" 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.:30/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Mangal Tirth Estate Ltd., Income Tax Officer, 769, Spencer Plaza, Anna Salai, vs. Corporate Ward- 4(1), Mount Road, Chennai. Chennai – 600 002. [PAN:AAACM-4614-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Shri. N. V. Balaji, Advocate ""थ" की ओर से/Respondent by…

Dcm Shriram Limited, Delhi vs. Assessment Unit, Delhi

ITA 4328/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jun 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…ITA Nos.927 & 2587/Del/2022, 704/Del/2021, 4328 & 1495/Del/2024 Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.927/Del/2022 [Assessment Year : 2015-16] DCIT, Circle-7(1), Room No.404, C.R. Building, New Delhi-110002. vs DCM Shriram Ltd., 5th Floor, Kanchenjunga Building, 18-Barakhamba Road, Connaught Place, New Delhi-110001. PAN-AAACD0079R APPELLANT RESPONDENT ITA No.704/Del/2021 [Assessment Year : 2016-17] DCM Shriram Ltd., 2nd Floor (West Wing), Worldmark 1, Aerocity, New Delhi-110…

DCIT, New Delhi vs. Dcm Shriram Ltd, New Delhi

ITA 927/DEL/2022[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…ITA Nos.927 & 2587/Del/2022, 704/Del/2021, 4328 & 1495/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.927/Del/2022 [Assessment Year : 2015-16] DCIT, Circle-7(1), Room No.404, C.R. Building, New Delhi-110002. vs DCM Shriram Ltd., 5th Floor, Kanchenjunga Building, 18-Barakhamba Road, Connaught Place, New Delhi-110001. PAN-AAACD0079R APPELLANT RESPONDENT ITA No.704/Del/2021 [Assessment Year : 2016-17] DCM Shriram Ltd., 2nd Floor (West Wing), Worldmark 1, Aerocity, New Delhi-110037. PA…