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7 results for “capital gains”+ Section 2(47)(v)clear

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Key Topics

Section 12A(1)(ac)8Section 1545Section 80G(5)(iv)4Section 143(3)3Section 693Section 253(3)3Section 143(1)3Exemption3Natural Justice3Addition to Income

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

In the result, all the three appeals of the assessee are allowed for

ITA 113/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

v. Mst. Katijee&Ors.(supra) 7. Brief facts of the case are that the assessee filed his return of income belatedly on 31.03.2017, declaring income of Rs.5,11,380/-. The assessee is in the business as Contractor and also engaged in trading in share market . Case of the assessee was selected by the Revenue for framing scrutiny assessment under CASS

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

In the result, all the three appeals of the assessee are allowed for

ITA 114/AGR/2024[2016-17]Status: Disposed
3
Condonation of Delay3
Section 80G(5)(iii)2
ITAT Agra
21 Jan 2025
AY 2016-17

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

v. Mst. Katijee&Ors.(supra) 7. Brief facts of the case are that the assessee filed his return of income belatedly on 31.03.2017, declaring income of Rs.5,11,380/-. The assessee is in the business as Contractor and also engaged in trading in share market . Case of the assessee was selected by the Revenue for framing scrutiny assessment under CASS

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

In the result, all the three appeals of the assessee are allowed for

ITA 115/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

v. Mst. Katijee&Ors.(supra) 7. Brief facts of the case are that the assessee filed his return of income belatedly on 31.03.2017, declaring income of Rs.5,11,380/-. The assessee is in the business as Contractor and also engaged in trading in share market . Case of the assessee was selected by the Revenue for framing scrutiny assessment under CASS

SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA

In the result, the appeal of the assessee is allowed

ITA 258/AGR/2025[2023-24]Status: DisposedITAT Agra09 Oct 2025AY 2023-24

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am

Section 143Section 143(1)Section 145Section 154Section 193

Capital Gains and Other sources consisting of Interest and Dividend on investments. During the A.Y. 2018-19 the appellant made investments in 8% Taxable Government of India Bonds (herein after referred to as 8% RBI Bond) through Mis Stock Holding Corporation of India Ltd. (herein after referred to as SHCIL) as under: 8% RBI Bond Cumulative

SHRI ACHLESHWAR MAHADEVJI JI SARVJANIK NIYAS,GWALIOR vs. CIT(E), BHOPAL

In the result, the appeal is allowed for statistical purposes

ITA 417/AGR/2025[2025-26]Status: DisposedITAT Agra16 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

Section 80GSection 80G(5)(iii)

capital gains which have not accrued or arisen to him. It would indeed be most harsh and inequitable to tax the assessee on income which has neither arisen to him nor is received by him. merely because he has carried out the contractual obligation undertaken by him. It is difficult to conceive of any rational reason why the Legislature should

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

ITA 579/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

V CIT (Exemption) Evam Samaj Kalyan Samiti Bhopal H. No. 27, Block-M, Blue Lotus M.P. 462 011 Hill Colony, Behind New Collectorate, New City Centre Extension, Gwalior- 474 011 PAN : ABIAS7633P (Appellant) (Respondent) Assessee by None Department by Shri Sukesh Kumar Jain, PCIT, DR Date of hearing 18/02/2026 Date of pronouncement 18/02/2026 ORDER PER SUNIL KUMAR SINGH, JUDICIAL MEMBER

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

ITA 578/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

V CIT (Exemption) Evam Samaj Kalyan Samiti Bhopal H. No. 27, Block-M, Blue Lotus M.P. 462 011 Hill Colony, Behind New Collectorate, New City Centre Extension, Gwalior- 474 011 PAN : ABIAS7633P (Appellant) (Respondent) Assessee by None Department by Shri Sukesh Kumar Jain, PCIT, DR Date of hearing 18/02/2026 Date of pronouncement 18/02/2026 ORDER PER SUNIL KUMAR SINGH, JUDICIAL MEMBER