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“rectification u/s 154”

Rectification & RevisionSection 154Section 154426 judgments

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2738/PUN/2025[2015-16(26Q-Q3)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

u/s 234E of the IT Act of Rs. 47,760/- for Q2 of A.Y. 2013-14. Subsequently, the assessee filed an application for rectification u/s 154 of the IT Act for correction in the above intimation u/s 200A of the IT Act for which the correction order was passed

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2737/PUN/2025[2015-16(26q-q2)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

u/s 234E of the IT Act of Rs. 47,760/- for Q2 of A.Y. 2013-14. Subsequently, the assessee filed an application for rectification u/s 154 of the IT Act for correction in the above intimation u/s 200A of the IT Act for which the correction order was passed

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2736/PUN/2025[2015-16(24Q-Q2)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

u/s 234E of the IT Act of Rs. 47,760/- for Q2 of A.Y. 2013-14. Subsequently, the assessee filed an application for rectification u/s 154 of the IT Act for correction in the above intimation u/s 200A of the IT Act for which the correction order was passed

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2735/PUN/2025[2015-16(24Q-Q1)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

u/s 234E of the IT Act of Rs. 47,760/- for Q2 of A.Y. 2013-14. Subsequently, the assessee filed an application for rectification u/s 154 of the IT Act for correction in the above intimation u/s 200A of the IT Act for which the correction order was passed

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2734/PUN/2025[2014-15(Q26-Q1)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

u/s 234E of the IT Act of Rs. 47,760/- for Q2 of A.Y. 2013-14. Subsequently, the assessee filed an application for rectification u/s 154 of the IT Act for correction in the above intimation u/s 200A of the IT Act for which the correction order was passed

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2733/PUN/2025[2014-15(24Q-Q1)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

u/s 234E of the IT Act of Rs. 47,760/- for Q2 of A.Y. 2013-14. Subsequently, the assessee filed an application for rectification u/s 154 of the IT Act for correction in the above intimation u/s 200A of the IT Act for which the correction order was passed

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2732/PUN/2025[2013-14(26Q-Q4)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

u/s 234E of the IT Act of Rs. 47,760/- for Q2 of A.Y. 2013-14. Subsequently, the assessee filed an application for rectification u/s 154 of the IT Act for correction in the above intimation u/s 200A of the IT Act for which the correction order was passed

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2731/PUN/2025[2013-14(26Q-Q3)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

u/s 234E of the IT Act of Rs. 47,760/- for Q2 of A.Y. 2013-14. Subsequently, the assessee filed an application for rectification u/s 154 of the IT Act for correction in the above intimation u/s 200A of the IT Act for which the correction order was passed

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2730/PUN/2025[2013-14(26Q-Q2)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

u/s 234E of the IT Act of Rs. 47,760/- for Q2 of A.Y. 2013-14. Subsequently, the assessee filed an application for rectification u/s 154 of the IT Act for correction in the above intimation u/s 200A of the IT Act for which the correction order was passed

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2729/PUN/2025[2013-14(24Q-Q4)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

u/s 234E of the IT Act of Rs. 47,760/- for Q2 of A.Y. 2013-14. Subsequently, the assessee filed an application for rectification u/s 154 of the IT Act for correction in the above intimation u/s 200A of the IT Act for which the correction order was passed

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2728/PUN/2025[2013-14(24Q-Q3)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

u/s 234E of the IT Act of Rs. 47,760/- for Q2 of A.Y. 2013-14. Subsequently, the assessee filed an application for rectification u/s 154 of the IT Act for correction in the above intimation u/s 200A of the IT Act for which the correction order was passed

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2727/PUN/2025[2013-14(24Q-Q2)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

u/s 234E of the IT Act of Rs. 47,760/- for Q2 of A.Y. 2013-14. Subsequently, the assessee filed an application for rectification u/s 154 of the IT Act for correction in the above intimation u/s 200A of the IT Act for which the correction order was passed

NEW HIGH SCHOOL ,AURANGABAD vs. ACIT CENTRALIZED PROCESSING CELL -TDS, AURANGABAD

In the result, the appeal filed by the assessee in ITA

ITA 2641/PUN/2025[2014-15]Status: DisposedITAT Pune26 Mar 2026AY 2014-15

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2638, 2640 & 2641/Pun/2025 िनधा"रण वष" / Assessment Year : 2014-15 New High School, Vs. Acit, Cpc-Tds, Tq. Jafrabad, At Post Warud, Ghaziabad. Jalna- 431206. Pan : Aabtm0727H Appellant Respondent Assessee By Shri Ashutosh Dhoot (Virtual) : Revenue By : Shri Rajesh Gawali Date Of Hearing : 09.03.2026 Date Of Pronouncement : 26.03.2026 आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 10.09.2025 Passed By Ld. Addl./Jcit(A)-1, Coimbatore [‘Ld. Cit(A)’] For The Assessment Year 2014-15 Respectively. 2. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Three 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.2638/Pun/2025 For Adjudication As The Lead Case.

For Respondent: Shri Rajesh Gawali
Section 12ASection 154Section 200ASection 234E

fees u/s 234E of the IT Act of Rs.34,400/- for Q4 of A.Y. 2014-15. Subsequently, the assessee filed an application for rectification u/s 154 of the IT Act for correction in the above intimation u/s 200A of the IT Act for which the correction order was passed

NEW HIGH SCHOOL,AURANGABAD vs. ACIT CENTRALIZED PROCESSING CELL -TDS, AURANGABAD

In the result, the appeal filed by the assessee in ITA

ITA 2640/PUN/2025[2014-15]Status: DisposedITAT Pune26 Mar 2026AY 2014-15

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2638, 2640 & 2641/Pun/2025 िनधा"रण वष" / Assessment Year : 2014-15 New High School, Vs. Acit, Cpc-Tds, Tq. Jafrabad, At Post Warud, Ghaziabad. Jalna- 431206. Pan : Aabtm0727H Appellant Respondent Assessee By Shri Ashutosh Dhoot (Virtual) : Revenue By : Shri Rajesh Gawali Date Of Hearing : 09.03.2026 Date Of Pronouncement : 26.03.2026 आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 10.09.2025 Passed By Ld. Addl./Jcit(A)-1, Coimbatore [‘Ld. Cit(A)’] For The Assessment Year 2014-15 Respectively. 2. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Three 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.2638/Pun/2025 For Adjudication As The Lead Case.

For Respondent: Shri Rajesh Gawali
Section 12ASection 154Section 200ASection 234E

fees u/s 234E of the IT Act of Rs.34,400/- for Q4 of A.Y. 2014-15. Subsequently, the assessee filed an application for rectification u/s 154 of the IT Act for correction in the above intimation u/s 200A of the IT Act for which the correction order was passed

NEW HIGH SCHOOL,AURANGABAD vs. ACIT CENTRALIZED PROCESSING CELL -TDS, AURANGABAD

In the result, the appeal filed by the assessee in ITA

ITA 2638/PUN/2025[2014-15]Status: DisposedITAT Pune26 Mar 2026AY 2014-15

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2638, 2640 & 2641/Pun/2025 िनधा"रण वष" / Assessment Year : 2014-15 New High School, Vs. Acit, Cpc-Tds, Tq. Jafrabad, At Post Warud, Ghaziabad. Jalna- 431206. Pan : Aabtm0727H Appellant Respondent Assessee By Shri Ashutosh Dhoot (Virtual) : Revenue By : Shri Rajesh Gawali Date Of Hearing : 09.03.2026 Date Of Pronouncement : 26.03.2026 आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 10.09.2025 Passed By Ld. Addl./Jcit(A)-1, Coimbatore [‘Ld. Cit(A)’] For The Assessment Year 2014-15 Respectively. 2. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Three 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.2638/Pun/2025 For Adjudication As The Lead Case.

For Respondent: Shri Rajesh Gawali
Section 12ASection 154Section 200ASection 234E

fees u/s 234E of the IT Act of Rs.34,400/- for Q4 of A.Y. 2014-15. Subsequently, the assessee filed an application for rectification u/s 154 of the IT Act for correction in the above intimation u/s 200A of the IT Act for which the correction order was passed

JAYAKISHAN YOUTH CLUB,JANKIAGARH vs. ITO EXEMPTION, BHUBANESWAR

In the result, the appeal of the assessee is allowed

ITA 451/CTK/2025[2016-17]Status: DisposedITAT Cuttack16 Mar 2026AY 2016-17

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2016-17 Jayakishan Youth Club Ito, Exemption, Bhubaneswar Vs P.O-Gadasahi, Via-Kanas, Dist_ Puri, Odisha-752017. (Pan: Aaaaj2434L) (Appellant) (Respondent)

For Appellant: Shri P. R. Mohanty, ARFor Respondent: Shri Shakeer Ahamed, Sr. DR
Section 11Section 143(1)Section 154

exemption by an order u/s 154 dated 23.11.2019 clearly shows that the issues are debatable and the same cannot be done in a rectification u/s 154. It was the prayer that the order u/s 154 dated 23.11.2019 is liable to be quashed. 4. In reply, the ld. Sr. DR submitted

TEHMINA K KATRAK CHARITABLE TRUST ,MUMBAI vs. ITO WARD 2(4), MUMBAI

ITA 549/MUM/2026[2021-22]Status: DisposedITAT Mumbai12 Mar 2026AY 2021-22
Section 11Section 119Section 139Section 154Section 92E

such requirement is directory and procedural, and delay (if\nany) is condonable.\n5. The Ld. CIT(A) ought to have held that the rectification u/s 154\ndenying the trust exemption itself was without jurisdiction, and\nnot a 'mistake apparent from record'.\n6. Your Appellant prays that the Deputy Commissioner

DEPUTY COMMISSIONER OF INCOME TAX, YAMUNANAGAR vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 833/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh10 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

that on the basis of audit objections, notice u/s 154 was issued on 29-01-2009 to which the assessee objected. Finally, no rectification u/s 154 was ever passed clearly indicating that the proceedings u/s 154 were dropped. Thereafter, the case has been reopened after four years which is nothing

DCIT vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 832/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

that on the basis of audit objections, notice u/s 154 was issued on 29-01-2009 to which the assessee objected. Finally, no rectification u/s 154 was ever passed clearly indicating that the proceedings u/s 154 were dropped. Thereafter, the case has been reopened after four years which is nothing

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 825/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

that on the basis of audit objections, notice u/s 154 was issued on 29-01-2009 to which the assessee objected. Finally, no rectification u/s 154 was ever passed clearly indicating that the proceedings u/s 154 were dropped. Thereafter, the case has been reopened after four years which is nothing

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