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“Principal Director General of Income-tax”

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

The decision most relied on for Principal Director General of Income-tax is Financial Services Pvt. Ltd. v. Dy. CIT (457 ITR 647), cited in 95 judgments on BharatTax.

Leading authorities on Principal Director General of Income-tax

Financial Services Pvt. Ltd. v. Dy. CIT
457 ITR 647 · 2023 · High Court
95
citing judgments

The amended Section 151 of the Income-tax Act, governing the sanction for reassessment proceedings under Sections 148 and 148A, applies to cases initiated under the new reassessment regime. The specified authority for granting such sanction becomes the Principal Chief Commissioner or Principal Director General if more than three years have elapsed from the end of the relevant assessment year.

Judgments citing Principal Director General of Income-tax

Rudraksh Professional Education Trust, Jaipur vs. CIT(Exemption), Jaipur

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

ITA 278/JPR/2025[2024-25]Status: DisposedITAT Jaipur10 Sept 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sarwan Kumar Gupta, AdvocateFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 12A

Registration Number (URN) shall be issued by the Principal Commissioner or Commissioner referred to in sub- section (1)of Section12AB. (9) The Principal Director General of Income-tax (System) or the Director General of Income-tax (Systems), as the case may be, shall (i) lay down the form, data structure

Danieli and C Officine Meccaniche Spa, South Delhi vs. A.C.I.T., Circle - 1(1), It, Kolkata

In the result, the appeal of the assessee is allowed

ITA 2509/KOL/2024[2021-2022]Status: DisposedITAT Kolkata28 Aug 2025AY 2021-2022

Bench: Shri George Mathan & Shri Sanjay Awasthiassessment Year: 2021-22 Danieli & C Officine Acit, Circle1(1), It, Meccaniche S P A Kolkata Vs Unit No.302, 3Rd Floor, Manisha Building, Plot No.75- 76, Nehru Place South Delhi, Delhi – 110019. (Pan: Aabcd9695E) (Appellant) (Respondent)

For Appellant: Shri Soumyadip Roy Choudhry, ARFor Respondent: Shri Praveen Kishore, CIT-DR
Section 143(3)Section 144C(5)Section 282A(2)

notice or other document is in the attachment, and such electronic record is displayed on the designated website. (2)The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the designated e-mail address of the income-tax authority, the designated website

Kaliyaperumal Padmanaban, Cuddalore vs. ITO, Ward-2, Cuddalore

In the result, appeal filed by the assessee is allowed

ITA 1176/CHNY/2025[2012-13]Status: DisposedITAT Chennai25 Aug 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.N. Arjun Raj, AdvocateFor Respondent: Ms. Anitha, Addl. CIT
Section 144

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 ... circumstance referred to in paragraph 3(v) is reduced to seven (7) days, and is required to be marked to the Principal Director General of Income-Tax (Systems) [See paragraph 6 of the 2019 Circular2]. 6. In the light of the aforesaid CBDT Circular being explained by their Lordships

Ali Mohammad, Ghaziabad vs. ACIT, Circle-2(1)(1), Ghaziabad

In the result, appeal of the assessee is allowed

ITA 5608/DEL/2024[2014-15]Status: DisposedITAT Delhi30 Jul 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.5608/Del/2024 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Ali Mohammad Acit, Mohalla Kot Kachchi Saray, Vs. Circle-2(1)(1), Murad Nagar, Ghaziabad, Ghaziabad. Uttar Pradesh. Pan No.Etopm2968E अपीलाथ" Appellant ""यथ"/Respondent

Section 144Section 147Section 148Section 151Section 3

notice or other document is in the attachment, and such electronic record is displayed on the designated website. (2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the designated e-mail address of the income-tax authority, the designated website

Jindal Charitable Society, Delhi vs. Pr. Commissioner of Income Tax(Central)-3, Delhi

In the result, the assessees‟ appeals are allowed

ITA 20/DEL/2025[2024-2025]Status: DisposedITAT Delhi16 Jun 2025AY 2024-2025

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

For Appellant: Shri Mahesh Kumar, CAFor Respondent: Shri Jintender Singh, CIT DR
Section 119Section 12ASection 132Section 80G

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

Florence Nightingale Educational Society, Delhi vs. Pr. Commissioner of Income Tax(Central)-3, Delhi

In the result, the assessees‟ appeals are allowed

ITA 19/DEL/2025[2024-2025]Status: DisposedITAT Delhi16 Jun 2025AY 2024-2025

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

For Appellant: Shri Mahesh Kumar, CAFor Respondent: Shri Jintender Singh, CIT DR
Section 119Section 12ASection 132Section 80G

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

Lala Sher Singh Memorial Jeevan Vigyan Trust Society, Delhi vs. PCIT (Central)-3, Jhandewalan New Delhi, Delhi

In the result, the assessees‟ appeals are allowed

ITA 10/DEL/2025[2024-25]Status: DisposedITAT Delhi16 Jun 2025AY 2024-25

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

For Appellant: Shri Mahesh Kumar, CAFor Respondent: Shri Jintender Singh, CIT DR
Section 119Section 12ASection 132Section 80G

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

Rajeev Malik, New Delhi vs. ACIT Central Intl. Taxation 2(2)(1), New Delhi

The appeal is allowed

ITA 1896/DEL/2024[2016-17]Status: DisposedITAT Delhi06 Jun 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwalassessment Year: 2016-17 Rajeev Malik, Vs Acit, Central, 26/28, East Patel Nagar, International Taxation 2(2)(1), New Delhi – 110 008. New Delhi. Pan: Agbpm6372N (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Ankit Kumar, Advocate Revenue By : Ms Ekta Jain, Cit-Dr Date Of Hearing : 05.05.2025 Date Of Pronouncement : 06.06.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Final Assessment Order Dated 28.03.2024 Passed By The Asstt. Commissioner Of Income-Tax, International Taxation-2(2)(1), New Delhi (Hereinafter Referred To As The Ld. Ao) U/S 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For Ay 2016-17. 2. On Hearing Both The Sides, We Find That Amongst Other Grounds On Merits, The Assessee Has Raised Ground No.2 As Follows:-

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Ms Ekta Jain, CIT-DR
Section 1Section 147Section 148Section 148ASection 151Section 3

proceedings are vitiated on assumption of invalid jurisdiction as the approval was required from the Principal Chief Commissioner of Income-tax or Principal Director General of Income-tax or Chief Commissioner or Director General for the purpose of section 151 of the Act and in the instant case, approval

Arya Smaj Model Town, Delhi vs. PCIT, Central -3, New Delhi

ITA 4805/DEL/2024[-]Status: DisposedITAT Delhi04 Jun 2025

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahman

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 12(1)Section 127Section 12ASection 13(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI

Meenakshi Foundation, New Delhi vs. PCIT Central 3, New Delhi

ITA 3952/DEL/2024[-]Status: DisposedITAT Delhi23 May 2025

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Sunil Kumar, Yadav, CIT DR
Section 10Section 12(1)Section 127Section 12ASection 13(1)(c)Section 153A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'E': NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV

Nathmal Jee Foundation, Jaipur vs. CIT (Exemption), Jaipur

ITA 77/JPR/2024[2023-24]Status: DisposedITAT Jaipur19 May 2025AY 2023-24

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. Rajeev Sogani, CA, Ld. ARFor Respondent: Mr. Rajesh Ojha, CIT, Ld. DR
Section 11(1)Section 12ASection 2(15)Section 80GSection 80G(5)

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

Nathmal Jee Foundation, Jaipur vs. CIT (Exemption), Jaipur

ITA 76/JPR/2024[2023-24]Status: DisposedITAT Jaipur19 May 2025AY 2023-24

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. Rajeev Sogani, CA, Ld. ARFor Respondent: Mr. Rajesh Ojha, CIT, Ld. DR
Section 11(1)Section 12ASection 2(15)Section 80GSection 80G(5)

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

Sh. Sher Singh Meena, Alwar vs. ITO, Ward-2(3), Alwar

In the result, the appeal of the assessee is allowed and addition is directed to be deleted

ITA 361/JPR/2025[2017-18]Status: DisposedITAT Jaipur08 May 2025AY 2017-18

Bench: Shri Gagan Goyal & Shri Narinder Kumarsher Singh Meena, Rajgarh Road, Malakhera, Near Petrol Pump, Alwar 301406 Pan No. Aonpm 2161F ...... Appellant Vs.

For Appellant: Mr. P. C. Parwal, C.A., Ld. ARFor Respondent: Mrs. Swapnil Parihar, JCIT, Ld. DR
Section 115BSection 250Section 69Section 69A

paper form or electronically under the electronic verification code in accordance with the procedures, data structures, and standards specified by the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems): 6. In view of the above, there is no stipulation on the assessee to maintain

Akshay Kumar Rungta, Bangalore vs. Income Tax Officer, Ward 2(1), International Taxation

In the result, appeal filed by the assessee is allowed as per above terms

ITA 66/BANG/2024[2015-16]Status: DisposedITAT Bangalore07 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyit(It)A No.66/Bang/2024 Assessment Year :2015-16

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 10(38)Section 143(3)Section 144CSection 147Section 147rSection 148Section 151Section 153Section 153CSection 250

notice or other document is in the attachment, and such electronic record is displayed on the designated website. (2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the designated e-mail IT(IT)A No.66/Bang/2024 Page 26 of 31 address

General Industrial Contros Ltd., Pune vs. DCIT Circle 8, Pune

In the result, the order of the CIT(A) is set aside, and the appeal of the assessee is partly allowed

ITA 38/PUN/2025[2021-22]Status: DisposedITAT Pune25 Apr 2025AY 2021-22

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

Section 115BSection 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)

option in Form No. 10-IC shall be furnished electronically either under digital signature or electronic verification code. (3) 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 Form No.10-IC

Mmtc Ltd vs. DCIT, Circle-5(1)

In the result, the assessees’ appeals are allowed

ITA 216/DEL/2005[1999-2000]Status: DisposedITAT Delhi23 Apr 2025AY 1999-2000

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

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

Ankur Chandrakant Patel, Mehsana vs. The Income Tax Officer, Ward-1, Mehsana

In the result, the appeal of the assessee is allowed

ITA 1557/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Anil Kshatriya, ARFor Respondent: Shri Surendra Kumar Agal, Sr. DR
Section 132Section 147Section 148Section 148ASection 250Section 69

less than three years have elapsed from the end of the relevant assessment year; (ii) Principal Chief Commissioner of Income-tax or Principal Director General of Income-tax, or where there is no Principal Chief Commissioner of Income-tax or Principal Director General of Income-tax, Chief Commissioner of Income

ACIT Non Corporate Circle 8(1)-Ltu-2, Chennai vs. M/S. Ashok Leyland Limited, Chennai

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue stands dismissed

ITA 561/CHNY/2023[2018-19]Status: DisposedITAT Chennai14 Feb 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 35Section 35(1)(iv)

furnished electronically by the prescribed authority to the Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax or Principal Director General of Income-tax or Director General of Income- tax having jurisdiction over such company within one hundred and twenty days,— ITA Nos.554 & 561/Chny/2023

M/S. Ashok Leyland Limited, Chennai vs. ACIT Non Corporate Circle 8(1)-Ltu-2, Chennai

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue stands dismissed

ITA 554/CHNY/2023[2018-19]Status: DisposedITAT Chennai14 Feb 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 35Section 35(1)(iv)

furnished electronically by the prescribed authority to the Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax or Principal Director General of Income-tax or Director General of Income- tax having jurisdiction over such company within one hundred and twenty days,— ITA Nos.554 & 561/Chny/2023

M/S. Ashok Leyland Ltd., Chennai vs. DCIT, Ncc-8(1), Ltu-II, Chennai

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

ITA 2377/CHNY/2024[2017-18]Status: DisposedITAT Chennai12 Feb 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. VijayaraghavanFor Respondent: Mr.Nathala Ravi Babu, CIT
Section 14ASection 35

Commissioner of Income-tax or Chief Commissioner of Income tax or Chief Commissioner of Income-tax or Principal Director General of Income Principal Director General of Income-tax or Director General of Income Director General of Income- tax having jurisdiction over such company within one hundred and tax having jurisdiction