BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

10 results for “house property”+ Exemptionclear

Sorted by relevance

Mumbai1,952Delhi1,498Bangalore748Chennai636Kolkata282Ahmedabad251Jaipur241Pune195Hyderabad185Chandigarh117Cochin110Indore97Lucknow67Raipur67SC52Nagpur50Visakhapatnam32Patna30Surat27Cuttack26Rajkot26Calcutta25Guwahati25Karnataka23Amritsar18Jodhpur14Kerala12Agra10Telangana9Allahabad7Rajasthan7Dehradun6Punjab & Haryana4Ranchi4A.K. SIKRI ROHINTON FALI NARIMAN3Jabalpur3Andhra Pradesh2Orissa1ANIL R. DAVE SHIVA KIRTI SINGH1D.K. JAIN JAGDISH SINGH KHEHAR1J&K1T.S. THAKUR ROHINTON FALI NARIMAN1Gauhati1Varanasi1Panaji1Himachal Pradesh1

Key Topics

Section 14842Section 14716Section 148A15Section 5413Section 15111Section 2638Section 151A5Section 144B5Reassessment5Reopening of Assessment

ALAUDDIN,AGRA vs. ITO, WARD 1(1)(1), AGRA, AGRA

In the result, the appeal is partly allowed for statistical purposes

ITA 241/AGR/2024[2015-16]Status: DisposedITAT Agra20 Jun 2025AY 2015-16

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2015-16

Section 142(1)Section 147Section 148Section 151Section 2(14)Section 250Section 54

exemption from capital gains tax if the capital gains arise from the transfer 12 | P a g e of a long-term capital asset being a residential house (buildings or lands appurtenant thereto), the income of which is chargeable under the head “income from house property

5
House Property4
Deduction4

SATISH PRAKASH AGARWAL,AGRA vs. THE ACIT, CIRCLE 1(2)(1), AGRA, AGRA

In the result, appeal of the assessee is allowed

ITA 113/AGR/2021[2016-17]Status: DisposedITAT Agra07 Feb 2025AY 2016-17

Bench: : Shri Ramit Kocharassessment Year: 2016-17

Section 143(2)Section 143(3)Section 36(1)(iii)

house property and income from other sources. The said loss has not arisen from the share of loss from partnership firm. There is share of positive profit from the partnership firm Freedom Shoes, LLP to the tune of Rs. 5,94,609/- which the assessee earned and claimed exemption

ACIT 2(1)(1), AGRA vs. MADHUKAR KAPUR, AGRA

The appeal stand partly allowed for statistical purposes

ITA 429/AGR/2015[2011-12]Status: DisposedITAT Agra23 Apr 2025AY 2011-12

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 429/Agr/2015 (िनधा"रण वष" / Assessment Year: 2011-12 ) Acit- 2(1)(1) बनाम/ Shri Madhukar Kapoor Agra. 64, Surya Nagar, Agra. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Acnpk-8849-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Dr. Arun Kumar Yadav – Ld. Cit-Dr ""थ"कीओरसे/Respondent By : Sh. Anurag Sinha, Adv. – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 18-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 2011-12 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals)-Ii, Agra [Cit(A)] On 26-03-2015 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 28-02- 2014. The Sole Grievance Of The Revenue Is Qua Grant Of Deduction U/S 54 / 54F. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Adjudicated As Under. 2. In The Assessment Order, Ld. Ao Assessed Capital Gains On Sale Of Certain House Property For Rs.454.98 Lacs Which Was Not Shown By The Assessee In The Return Of Income. The Assessee Sold His 2/3Rd Share Of Land Situated At 5/161, Saunth Ki Mandi, Agra To M/S Mahim Patran Pvt. Ltd. (Mppl) In Which The Assessee Acted As A Director. The Total

For Appellant: Dr. Arun Kumar Yadav – Ld. CIT-DRFor Respondent: Sh. Anurag Sinha, Adv. – Ld. AR
Section 143(3)Section 2(47)(v)Section 53ASection 54Section 54F

exemption, the same ought to have been granted to the assessee. The Ld. AR also contends that the impugned property was a residential house

GURDEEP SINGH,AGRA vs. PR.CIT.-1,, AGRA

In the result, appeal of assessee is allowed

ITA 31/AGR/2021[2015-16]Status: DisposedITAT Agra25 Oct 2023AY 2015-16

Bench: Sh. Shamim Yahya & Shri Anubhav Sharmagurdeep Singh Vs. The Pr. Cit-1 33, Laxmi Nagar, Sikandra, Agra Agra, Uttar Pradesh-282007 Pan No. Aflps 7500 K (Appellant) (Respondent) Assessee By Shri Anil Verma, Adv. Revenue By Shri Surendra Pal, Cit(Dr) Date Of Hearing: 11.10.2023 Date Of Pronouncement: 25.10.2023

Section 143(3)Section 263Section 45Section 54F

exemption shall not be available where the assessee owns more than one residential house, other than the newly purchased constructed one, on the date of transfer and the income from such residential house, other than the one residential house owned on the date of transfer, is chargeable under the head income from house property

SUNITA,SAHU vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

ITA 432/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after „the Scheme‟). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, appeal filed by the assessee is allowed

ITA 473/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after ‘the Scheme’). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

NARAYANI RATHORE,SHIVPURI vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

ITA 444/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after ‘the Scheme’). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

ASHOK SAHU,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI, JHANSI

In the result, appeal filed by the assessee is allowed

ITA 452/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after „the Scheme‟). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

HARICHARAN RATHORE,ASHOK NAGAR vs. INCOME TAX OFFICER,ASHOK NAGAR, ASHOK NAGAR

In the result, appeal filed by the assessee is allowed

ITA 472/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after „the Scheme‟). And that the Scheme provides that (a) the assessment, reassessment or re- computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk Haricharan Rathore management

LATA SHARMA,AGRA vs. CIT (APPEALS), NFAC, DELHI

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

ITA 55/AGR/2024[2012-13]Status: DisposedITAT Agra04 Apr 2025AY 2012-13

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13]

Section 144Section 50CSection 54

House No.1121, Ward-2(1)(2), Bassachalu, Tarrakpu Poiya, Vs Agra Agra, Uttar Pradesh-283126 PAN-IBZPS9821M Appellant Respondent Appellant by Shri Gagan Bahgel, Adv. Respondent by Shri Shailender Srivastava, Sr. DR Date of Hearing 04.04.2025 Date of Pronouncement 04.04.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal filed by the assessee is directed against the ex-parte order dated