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“Principal Director General of Income-tax”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(34D) / Section 117123 judgments

UMA MAHESWARI,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

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

ITA 2858/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Feb 2026AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.D. Anand, AdvocateFor Respondent: Mr.K. Iliayaraja, Addl.CIT
Section 115BSection 139(1)Section 147Section 148Section 271ASection 69A

purpose of electronic verification of the person furnishing the return of income as per the data structure and standards specified by Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems). 57. Rule 4(3) specifically provides that the ld.PCIT / CIT shall issue acknowledgement in Form

UMAMAHESWARI,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

The appeal of the assessee is allowed

ITA 2033/CHNY/2025[2017-18]Status: DisposedITAT Chennai13 Feb 2026AY 2017-18

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2033/Chny/2025 िनधा$रण वष$ /Assessment Year: 2017-18

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 115BSection 147Section 250Section 69A

purpose of electronic verification of the person furnishing the return of income as per the data structure and standards specified by Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems). 57. Rule 4(3) specifically provides that the ld.PCIT / CIT shall issue acknowledgement in Form

REVANTH REDDY ANUMALA,BANJARA HILLS vs. A.C.I.T CENTRAL CIRCLE-1(2), HYDERABAD

ITA 650/HYD/2023[2017-2018]Status: DisposedITAT Hyderabad28 Jan 2026AY 2017-2018
For Appellant: CA K C DevdasFor Respondent: Dr. Narendra Kumar Naik, CIT-DR

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually

INCOME TAX OFFICER, DELHI vs. LALITA AGARWAL, DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5770/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Jan 2026AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually

INCOME TAX OFFICER, DELHI vs. LALITA AGARWAL, DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5769/DEL/2024[2014-15]Status: DisposedITAT Delhi15 Jan 2026AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually

LALITA AGARWAL,DELHI vs. ITO,WARD-69(3), DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5672/DEL/2024[2016-17]Status: DisposedITAT Delhi15 Jan 2026AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually

LALITA AGARWAL,DELHI vs. ITO,WARD-69(3), DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5671/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Jan 2026AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually

LALITA AGARWAL,DELHI vs. ITO,WARD-69(3), DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5670/DEL/2024[2014-15]Status: DisposedITAT Delhi15 Jan 2026AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually

LALITA AGARWAL,DELHI vs. ITO,WARD-69(3), DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5669/DEL/2024[2013-14]Status: DisposedITAT Delhi15 Jan 2026AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually

LALITA AGARWAL,DELHI vs. ITO,WARD-69(3), DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5668/DEL/2024[2012-13]Status: DisposedITAT Delhi15 Jan 2026AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually

JAGATHESH,CHENNAI vs. ACIT, NCC-1(1), CHENNAI

In the result the appeal of the assessee in ITA No

ITA 1566/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT
Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

purpose of electronic verification of the person furnishing the return of income as per the data structure and standards specified by Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems). 57. Rule 4(3) specifically provides that the ld.PCIT / CIT shall issue acknowledgement in Form

JAGATHESH,CHENNAI vs. AACIT, NCC-11(1), CHENNAI

In the result the appeal of the assessee in ITA No

ITA 1565/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT
Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

purpose of electronic verification of the person furnishing the return of income as per the data structure and standards specified by Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems). 57. Rule 4(3) specifically provides that the ld.PCIT / CIT shall issue acknowledgement in Form

SHRI NARENDRA CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

ITA 253/DEL/2025[2014-15 and Further Year]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

shall be issued by the Principal Commissioner or Commissioner referred to in of sub- section (1) of section 12AB. (9) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall: (i) lay down the form, data structure, standards

SHAKUNTALAM EDUCATIONAL SOCIETY EAST DELHI,NEW DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3, DELHI

In the result, the assessees’ appeals are allowed

ITA 252/DEL/2025[2013-14 and Further Years]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

shall be issued by the Principal Commissioner or Commissioner referred to in of sub- section (1) of section 12AB. (9) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall: (i) lay down the form, data structure, standards

ADARSH SHIV SHAKTI SHIKSHA SAMITI,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

ITA 218/DEL/2025[2013-14 and further years]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

shall be issued by the Principal Commissioner or Commissioner referred to in of sub- section (1) of section 12AB. (9) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall: (i) lay down the form, data structure, standards

PRESIDIUM EDUCATIONAL & CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3 , DELHI

In the result, the assessees’ appeals are allowed

ITA 216/DEL/2025[2012-13 and further year]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

shall be issued by the Principal Commissioner or Commissioner referred to in of sub- section (1) of section 12AB. (9) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall: (i) lay down the form, data structure, standards

DIVINE EDUCATIONAL AND CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

ITA 215/DEL/2025[2014-15 and further years]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

shall be issued by the Principal Commissioner or Commissioner referred to in of sub- section (1) of section 12AB. (9) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall: (i) lay down the form, data structure, standards

NATHANEIL JUNIOR EDUCATION SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3 , DELHI

In the result, the assessees’ appeals are allowed

ITA 214/DEL/2025[2014-15 and Further Years]Status: DisposedITAT Delhi26 Nov 2025
Section 120Section 127Section 12ASection 143Section 3

shall be issued by the Principal Commissioner or Commissioner referred to in of sub- section (1) of section 12AB. (9) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall: (i) lay down the form, data structure, standards

ACIT, CHENNAI vs. CHETTINAD ACADEMY OF RESEARCH AND EDUCATION, CHENNAI

In the result, the appeal of the revenue is dismissed

ITA 1444/CHNY/2025[2019-20]Status: DisposedITAT Chennai25 Nov 2025AY 2019-20

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Ms. E. Pavuna Sundari, C.I.TFor Respondent: Shri. N. Arjun Raj, Advocate
Section 11Section 11(2)(a)Section 12ASection 132Section 139(1)Section 142(1)Section 143(2)Section 153A

referred to in sub-rule (2) shall be furnished electronically either under digital signature or electronic verification code. (4) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall— (i) specify the procedure for filing of Forms referred

DOULAT JAIN,CHENNAI vs. DCIT, CORP. CRICLE-2 CHENNAI, CHENNAI

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

ITA 2236/CHNY/2024[2014-15]Status: DisposedITAT Chennai07 Oct 2025AY 2014-15
Section 119Section 133Section 143(3)Section 147

System.\n6. An intimation of issuance of manual communication for the reasons\nmentioned in para 3(v) shall be sent to the Principal Director General\nof Income-tax (Systems) within seven days from the date of its\nissuance.\n7. Further, in all pending assessment proceedings, where notices were\nissued manually

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