MESSE FRANKFURT TRADE FAIRS INDIA PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 2(2)(1), INCOME TAX DEPARTMENT, MUMBAI, MUMBAI

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 6498/Mum/2025 (Assessment Year: 2018-19) & 2. Ita No. 6680/Mum/2025 (Assessment Year: 2018-19) Messe Frankfurt Trade Dcit – 2(2)(1), Fairs India Private Income Tax Limited, Vs. Department, 501, 5Th Floor, Gala Mumbai-400 020 Impecca, Mumbai, Chakala Midc S.O, Mumbai-400 093. Pan/Gir No. Aabcm0696G (Applicant) (Respondent) Assessee By Shri Ninad Patade, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 18.02.2026 Date Of Pronouncement 19.02.2026

depreciation on intangible assets and sustained only the disallowance of deduction under section 80G of Rs. 9,90,000/-, the assessee, considering the quantum of tax involved and with a view to avoid protracted and costly litigation, consciously chose not to pursue further appeal before the Tribunal. 4. It is further stated that subsequently penalty proceedings under section 270A

MESSE FRANKFURT TRADE FAIRS INDIA PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 2(2)(1), MUMBAI

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 6498/Mum/2025 (Assessment Year: 2018-19) & 2. Ita No. 6680/Mum/2025 (Assessment Year: 2018-19) Messe Frankfurt Trade Dcit – 2(2)(1), Fairs India Private Income Tax Limited, Vs. Department, 501, 5Th Floor, Gala Mumbai-400 020 Impecca, Mumbai, Chakala Midc S.O, Mumbai-400 093. Pan/Gir No. Aabcm0696G (Applicant) (Respondent) Assessee By Shri Ninad Patade, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 18.02.2026 Date Of Pronouncement 19.02.2026

depreciation on intangible assets and sustained only the disallowance of deduction under section 80G of Rs. 9,90,000/-, the assessee, considering the quantum of tax involved and with a view to avoid protracted and costly litigation, consciously chose not to pursue further appeal before the Tribunal. 4. It is further stated that subsequently penalty proceedings under section 270A

TRIG DETECTIVES PVT LTD,MUMBAI vs. DCIT-CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

depreciation is also cancelled. The relevant grounds of the appeal of the assessee are allowed.” 5. With respect to the penalty proceedings for AYs 2017–18 to 2019–20, the penalties were levied under section 270A

TRIG DETECTIVES PVT LTD,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

depreciation is also cancelled. The relevant grounds of the appeal of the assessee are allowed.” 5. With respect to the penalty proceedings for AYs 2017–18 to 2019–20, the penalties were levied under section 270A

TRIG DETECTIVES PVT LTD,MUMBAI vs. DCIT-CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

depreciation is also cancelled. The relevant grounds of the appeal of the assessee are allowed.” 5. With respect to the penalty proceedings for AYs 2017–18 to 2019–20, the penalties were levied under section 270A

TRIG DETECTIVES PVT LTD,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

depreciation is also cancelled. The relevant grounds of the appeal of the assessee are allowed.” 5. With respect to the penalty proceedings for AYs 2017–18 to 2019–20, the penalties were levied under section 270A

TRIG DETECTIVES PVT LTD ,MUMBAI vs. DCIT-CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

depreciation is also cancelled. The relevant grounds of the appeal of the assessee are allowed.” 5. With respect to the penalty proceedings for AYs 2017–18 to 2019–20, the penalties were levied under section 270A

TRIG DETECTIVES PVT LTD,MUMBAI vs. DCIT-CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

depreciation is also cancelled. The relevant grounds of the appeal of the assessee are allowed.” 5. With respect to the penalty proceedings for AYs 2017–18 to 2019–20, the penalties were levied under section 270A

TRIG DETECTIVES PVT LTD,MUMBAI vs. DCIT -CENTRAL CIRCLE -1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

depreciation is also cancelled. The relevant grounds of the appeal of the assessee are allowed.” 5. With respect to the penalty proceedings for AYs 2017–18 to 2019–20, the penalties were levied under section 270A