“MLI”

International TaxDTAADTAA634 judgments

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeal is allowed

ITA 188/IND/2024[2012-13]Status: DisposedITAT Indore06 Mar 2026AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

Section 132Section 254(2)Section 271DSection 275Section 275(1)(c)

आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND

DEEPAK MAHADEO BHOIR ,MUMBAI vs. INCOME TAX OFFICER WARD, 42(1)(2), MUMBAI

In the result, the appeal is allowed as indicated above

ITA 3597/MUM/2024[2013-14]Status: DisposedITAT Mumbai06 Mar 2026AY 2013-14

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokardeepak Mahadeo Bhoir, Income Tax Officer, C/O Bharat Kumar, 317, Ward 42(1)(2), Prasad Chamber, Opera House, Vs. Mumbai - 400051 Mumbai – 400 004 (Appellant) : (Respondent) Pan No. Ajupb 7841H Appellant By : Shri Bharat Kumar, Ca Respondent By : Shri Annavaran Kosuri, Sr.- Dr (Appellant) (Respondent) Date Of Hearing : 12.02.2026 Date Of Pronouncement : 06.03.2026 O R D E R Per Saktijit Dey: This Is An Appeal By The Assessee Challenging The Order Dated 26.06.2024 Passed By National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year (A.Y.) 2013-14. 2. Before We Proceed To Decide The Substantive Issue Arising For Consideration, It Is Necessary To Provide A Brief Factual Background. This Appeal Was Earlier Disposed Of By The Coordinate Bench Vide Order Dated 12.12.2024. Subsequently, Assessee Filed A Miscellaneous Application Seeking Rectification/Recall Of The Appellate Order On The Ground That While Deciding The Appeal, The Bench Had Failed To Decide Ground No. 2.A & 2.B. While Deciding The Miscellaneous Application, The Bench Having Found Merit In The Submissions Of Assessee, Recalled The Order For The Limited Purpose Of Deciding Ground No. 2.A & 2.B Raised In The Memorandum Of Appeal. This Is How The Appeal Came Up For Hearing Before Us.

For Appellant: Shri Bharat Kumar, CAFor Respondent: Shri Annavaran Kosuri, Sr.- DR

Section 147Section 148Section 148ASection 149

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR

AKANSHA YOGESH DESHMUKH,BPCL STAFF COLONY vs. ITO/DCIT INTERNATIONAL TAXATION MUMBAI, INCOME TAX BUILDING

ITA 8949/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Feb 2026AY 2018-19

Section 115BSection 144Section 147Section 148Section 250(6)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"I\" BENCH MUMBAI\nBEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER

THE SONMRUG CO-OPERATIVE HSG SOCIETY LIMITED,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

ITA 2797/MUM/2025[2015-16]Status: DisposedITAT Mumbai19 Feb 2026AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

Section 143(1)Section 249(2)Section 250Section 80P

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI

THE SONMRUG CO-OPERATIVE HSG SOCIETY LIMITED,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

ITA 2796/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 Feb 2026AY 2014-15

Section 143(1)Section 249(2)Section 250Section 80P

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI

SONMRUG CO-OPERATIVE HOUSING SOCIETY LTD,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

ITA 2795/MUM/2025[2013-14]Status: DisposedITAT Mumbai19 Feb 2026AY 2013-14

Section 143(1)Section 249(2)Section 250Section 80P

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI

SONMRUG CO-OPERATIVE HOUSING SOCIETY LTD,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

Accordingly, the grounds of appeal of the connected appeals also\nstands dismissed

ITA 2794/MUM/2025[2012-13]Status: DisposedITAT Mumbai19 Feb 2026AY 2012-13

Section 143(1)Section 249(2)Section 80P

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"SMC\" BENCH MUMBAI\nBEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER

AMAN GUPTA,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, LTU CHENNAI, CHENNAI

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

ITA 2565/CHNY/2025[2016-17]Status: DisposedITAT Chennai17 Feb 2026AY 2016-17

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 2565/Chny/2025 िनधा"रण वष"/Assessment Year: 2016-17 Shri Aman Gupta, The Deputy Commissioner A-1, Vrindavan Enclave, Vs. Of Income Tax, 189, Lloyds Road, Circle 1, Gopalapuram, Ltu, Chennai – 600 086. Chennai. Pan: Adzpa 0417D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri V. Tharish, Ca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 03.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 17.02.2026

For Appellant: Shri V. Tharish, CAFor Respondent: Ms. Gouthami Manivasagam

Section 147ASection 148Section 148ASection 250Section 69A

आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज

SAMARTH BHARAT SANSKAR KENDRA,AMBERNATH vs. CIT(EXEMPTION), PUNE, PUNE

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

ITA 1707/PUN/2025[2023-24]Status: DisposedITAT Pune16 Feb 2026AY 2023-24

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Chandan KatariyaFor Respondent: Shri Amit Bobde

Section 12ASection 12A(1)(ac)

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI MANISH BORAD

PETROQO PLASTICS PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 23(1),, HOOGHLY

In the result, the appeal of the assessee is allowed

ITA 1783/KOL/2025[2017-2018]Status: DisposedITAT Kolkata16 Feb 2026AY 2017-2018

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 143(2)Section 147Section 148Section 250

आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh

TULSHIRAM SITARAM KADU,PUNE vs. ITO WARD 2, AHMEDNAGAR

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

ITA 2391/PUN/2025[2020-21]Status: DisposedITAT Pune12 Feb 2026AY 2020-21

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2391/Pun/2025 Assessment Year : 2020-21 Tulshiram Sitaram Kadu, Vs. Income Tax Officer, Market Yard, Rahuri S.O., Ward-2, Ahmednagar Ahmednagar – 413705 Maharashtra Pan : Alipk6819Q Appellant Respondent

For Appellant: Shri Suhas P. BoraFor Respondent: Date of hearing

Section 143(3)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2391/PUN/2025

ITO, WARD- 2(3)(4), HAPUR, HAPUR vs. SHIVA AND SHIVA, HAPUR

In the result, the Revenue’s appeal as well as Assessee’s cross objection stand dismissed

ITA 1945/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Feb 2026AY 2020-21

Bench: Shri Mahavir Singh & Shri Krinwant Sahayito, Ward 2(3)(4), Vs. Shiva & Shiva Hapur Near Sri Ram Mandir, 3-A, Surya Vihar, L.N. School Marg, Near Ambedkar Chowk, Garh Road, Hapur, Up Hapur (Pan: Adxfs1969A) (Appellant) (Respondent) C.O. No. 101/Del/2025 (Ita No. 1945/Del/2025) (Ay 2020-21) Shiva & Shiva Vs. Ito, Ward 2(3)(4), Near Sri Ram Mandir, Hapur, Up L.N. School Marg, Garh Road, Hapur (Pan: Adxfs1969A) (Appellant) (Respondent) Revenue By : Sh. Manish Gupta, Sr. Dr. Assessee By : Sh. Ayaan Singh, Adv.

For Appellant: Sh. Ayaan Singh, AdvFor Respondent: Sh. Manish Gupta, Sr. DR

Section 142(1)Section 143(2)Section 40A(3)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT

IRULA SNAKE CATCHERS INDUSTRIAL CO-OP. SOCIETY LTD.,CHENNAI vs. ITO, WARD-22(1), CHENNAI

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

ITA 1790/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Feb 2026AY 2020-21

Bench: Shri Manu Kumar Giri & Shris.R.Raghunathaआयकरअपीलसं. (Ita No.1790/Chny/2025 "नधा"रणवष"/Assessment Years: 2020-21 Irula Snake Catchers Industrial Co- V. Income Tax Officer, Operative Society Ltd, Non-Coporate Ward 22(1), Mahabalipuram Road, Tambaram Vadanemmli Village, Perur Post, Chennai-603 104 [Pan:Aaaai 7894 M] (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Mr. G Baskar, Advocate &For Respondent: Mr. Gouthami Manivasagam

Section 80PSection 80P(2)(a)

आयकरअपील"यअ"धकरण, ’बी’"यायपीठ,चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी मनुकुमारिग"र, "ाियक सद

DHANSAMRIDHI FINANCE PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 7(2), NEW DELHI , DELHI

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 1377/DEL/2025[2011-12]Status: DisposedITAT Delhi06 Feb 2026AY 2011-12

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 143(3)Section 148Section 151Section 151(1)Section 234Section 271(1)(c)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH‘C’: NEW DELHI BEFORESHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M

SHIVRAM S SHETTY,MUMBAI vs. INCOME TAX OFFICER WARD 2(1), THANE

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

ITA 5653/MUM/2024[2015-16]Status: DisposedITAT Mumbai04 Feb 2026AY 2015-16

Section 142(1)Section 144Section 144B(1)Section 147Section 148Section 151Section 151ASection 250

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “H(SMC)” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSHRI PRABHASH

SHIVRAM S SHETTY ,MUMBAI vs. INCOME TAX OFFICER WARD 2(1), MUMBAI

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

ITA 5652/MUM/2024[2014-15]Status: DisposedITAT Mumbai04 Feb 2026AY 2014-15

For Appellant: Shri Kumar Kale, AdvFor Respondent: Shri Pravin Salunkhe, SR. DR

Section 142(1)Section 144Section 144B(1)Section 147Section 148Section 151Section 151ASection 250

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “H(SMC)” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSHRI PRABHASH

M/S. VEDA AGAMA HERITAGE TRUST,TIRUCHIRAPPALLI vs. ACIT(EXEMPTIONS), CHENNAI, CHENNAI

ITA 3378/CHNY/2025[-]Status: DisposedITAT Chennai29 Jan 2026

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3378/Chny/2025

For Appellant: Ms. Jharna B. Harilal, C.A ()

Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI सु"ी पदमावती यस, लेखा

DCIT, CR BUILDING vs. GULSHAN POLYOLS LIMITED, LAXMI NAGAR

In the result, the appeal filed by the Revenue is dismissed

ITA 5551/DEL/2024[2019-20]Status: DisposedITAT Delhi28 Jan 2026AY 2019-20

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmadcit (Osd), Range 10, Vs. M/S. Gulshan Polyols Limited, New Delhi. G – 81, Preet Vihar, Anand Vihar, East Delhi, Delhi – 110 092. (Pan : Aabcg3954F) Co No.47/Del/2025 (In Ita No.5551/Del/2024) (Assessment Year: 2019-20) M/S. Gulshan Polyols Limited, Vs. Dcit (Osd), Range 10, G – 81, Preet Vihar, New Delhi. Anand Vihar, East Delhi, Delhi – 110 092. (Pan : Aabcg3954F) (Appellant) (Respondent) Assessee By : Mohd. Shahid, Ca Revenue By : Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 10.11.2025 Date Of Order : 28.01.2026 O R D E R Per S. Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi [“Ld. Cit (A)”, For Short] Dated 29.11.2024 For The Assessment Year

For Appellant: Mohd. Shahid, CAFor Respondent: Shri Rajesh Kumar Dhanesta, SR. DR

Section 133(6)Section 133ASection 143(2)Section 148ASection 68Section 69C

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA

VRAHATAKAR SAHAKARI SANSTHA MARYADIT AMLETHA,AMLETHA vs. ITO-1, RATLAM

Appeal is allowed for statistical purpose

ITA 379/IND/2025[2017-18]Status: DisposedITAT Indore22 Jan 2026AY 2017-18

Section 143(2)Section 143(3)Section 250(6)Section 80PSection 80P(2)(a)

{ "clean_text": "आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर\nIN THE INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE\nBEFORE SHRI B.M

BILWA INFRASTRUCTURE LIMITED,HYDERABAD vs. ITO., WARD-1(1), HYDERABAD

In the result, the appeal filed by the assessee company is allowed in terms of our aforesaid observations

ITA 1362/HYD/2025[2018-19]Status: DisposedITAT Hyderabad21 Jan 2026AY 2018-19

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 145Section 147Section 148Section 148ASection 151Section 151ASection 250

आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय

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