“non application of mind”

Divine Educational and Charitable Trust, Delhi vs. Pr. Commissioner of Income Tax (Central) - 3, Delhi

In the result, the assessees’ appeals are allowed

provision of Section 12A r.w.s 12AA and 12AB(4) of the Act is found to be erroneous, bad in law, whimsical, in non application of mind and thus, unsustainable. 23. Before parting we would like to note that the further direction given by the Ld. PCIT to this effect that

Nathaneil Junior Education Society, Delhi vs. Pr. Commissioner of Income Tax (Central) - 3, Delhi

In the result, the assessees’ appeals are allowed

provision of Section 12A r.w.s 12AA and 12AB(4) of the Act is found to be erroneous, bad in law, whimsical, in non application of mind and thus, unsustainable. 23. Before parting we would like to note that the further direction given by the Ld. PCIT to this effect that

DCIT, Circle- 19(1), Delhi vs. Rakshit Buildcon Pvt. Ltd., Delhi

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

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmadcit, Circle 19 (1), Vs. Rakshit Buildcon Pvt. Ltd., C – 1/207, 2Nd Floor, Delhi. Sector 11, Rohini, New Delhi – 110 085. (Pan : Aaecr2414E) (Appellant) (Respondent) Assessee By : Shri Salil Aggarwal, Sr. Advocate Shri Shailesh Gupta, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 06.11.2025 Date Of Order : 21.11.2025 O R D E R Per S.Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Delhi-23 [“Ld. Cit(A)”, For Short] Dated 14.08.2024 For Ay 2017-18. “(I) "Whether On Facts & Circumstances Of The Case & In Law, The Ld. Cit(A), Has Erred In Not Appreciating That Detailed Investigation Was Already Carried Out By The Investigation Wing On The Issue Of Bogus Short Term Capital Loss From Alankit Group & The Assessee Was Not Able To Substantiate Its Claim With Evidences."

Ground No.1 : That on the facts and circumstances of the case, it is apparent that the instant reassessment proceedings so initiated are with non application of mind, based on change of opinion and also without satisfying the statutory preconditions of provisions of section 147/ 148 of the Act. That further

Pushkar Vishwas, Bulandshahr vs. Income Tax Officer Ward 3(3), Bulandshahr

In the result, the Assessee’s appeal is allowed in the aforesaid manner

Bench: Shri Mahavir Singha.Yr. : 2011-12 Pushkar Vishwas, Vs. Income Tax Officer, C/O Ca Vaibhav Goel, Ward 3(3), Bulandshahr, 75, Navyug Market, Uttar Pradesh 1St Floor, Ghaziabad Uttar Pradesh (Pan: Aezpv4597E) (Appellant) (Respondent)

reopening the assessment which shows that there is complete non-existent provision for reopening the assessment which shows that there is complete non application of mind. It is also noted that the provisions of section 147(a) /147(b) have ceased to be in the statute book from ... mentioning of these incorrect and non-existing sections is clearly a case of non-application of mind by the AO and also by authorities providing sanction u/s. 151 of the Act. Further, it is noted that there is mechanical approval which is mentioned at page no. 2 of the Paper

Omkar Singh, Noida vs. ITO Ward - 5(2)(1), Noida

In the result, the appeal of the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

aforesaid also established that authority granting the approval has also not entered into the facts of the case by application of mind. The non application of mind to information to record a live link of information with the escapement of income thus not being there the reasons for reopening suffer ... result, the appeal of the assessee is allowed. 15. As we have quashed the assessment order on the ground of non- application of mind in issuing Notice u/s 148 of the Act as the notice has been issued on the wrong reasons recorded, all other grounds of Appeal requires

Evermore Financial Services Pvt Ltd., New Delhi vs. ITO, Ward 8(1), Delhi

The appeal of the assessee is allowed

Bench: Ms. Madhumita Roy & Shri Naveen Chandraevermore Financial Vs. Ito Ward 8(1) Services Pvt. Ltd. Income Tax Office C/O Cs Anand, Advocate Central Revenue Building B-81, First Floor, I.P. Estate (Part B), Defence Colony, New Delhi - 110002 Bhishma Pitamah Marg, New Delhi – 110024 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacce7809C Appellant .. Respondent

particularly on the basis of vague information and further that the nature of transaction mentioned in the reason recorded is nothing but a non application of mind by the Ld. AO and approval thereof by the Ld. PCIT is, therefore, further non application of mind while recording satisfaction that ... assessment by the Ld. AO without verifying the said fact recorded by the Ld. AO; the same is thus, also a product of non application of mind. Therefore, once the basis of the reopening of assessment being the reason recorded by the Ld. AO is not the actual fact

Anjali Jain, Delhi vs. ITO Ward 53(1), Delhi

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthyआअसं.3239/िद"ी/2025 (िन.व. 2017-18) Anjali Jain, ...... अपीलाथ"/Appellant R-25, Ndse-Ii, New Delhi 110049 Pan: Aaipj-2323-D बनाम Vs. Income Tax Officer, Ward-53(1) ..... "ितवादी/Respondent Civic Centre, New Delhi 110002 अपीलाथ" "ारा/Appellant By : S/Shri Sanchit Jain, Chartered Accountant & Archit Agarwal, "ितवादी"ारा/Respondent By : Ms. Sudha Gupta, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 29/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 24/10/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 11.04.2025, For Assessment Year 2017-18.] 2. Shri Sanchit Jain, Appearing On Behalf Of The Assessee Submitted That The Assessee Is Engaged In The Business Of Manufacturing & Trading Of Gold, Diamond & Precious Stone Jewelry. For The Impugned Assessment Year, The Assessee Filed Her Return Of Income On 31.10.2017 Declaring Total Income Of Rs.4,99,260/-. The Case Of The Assessee For Ay 2017-18 Was Reopened & Notice U/S. 148 Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’) Dated

mechanical approval are unsustainable. The ld. AR asserted that approval granted by the Additional CIT is without examining the records. It clearly shows non application of mind. Hence, he prayed for holding reopening of assessment as bad in law. 4. Per contra, Ms. Sudha Gupta representing the department vehemently defended