Section 115WF of the Income Tax Act

The decision most relied on for Section 115WF is CIT v. Noorul Islam Educational Trust (375 ITR 226), cited in 3 of the 30 judgments on BharatTax that turn on this section.

Leading authorities on Section 115WF

CIT v. Noorul Islam Educational Trust
375 ITR 226 · 2015 · High Court
3
citing judgments

Judgments on Section 115WF

Assistant Commissioner of Income Tax (Exemption Circle), Vijayawada vs. Visakhapatnam Urban Development Authority, Visakhapatnam

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 383/VIZ/2024[2007-08]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2007-08

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

Assistant Commissioner of Income Tax (Exemption Circle), Vijayawada vs. Visakhapatnam Urban Development Authority, Visakhapatnam

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 382/VIZ/2024[2006-07]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2006-07

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

Assistant Commissioner of Income Tax (Exemption Circle), Vijayawada vs. Visakhapatnam Urban Development Authority, Visakhapatnam

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 381/VIZ/2024[2005-06]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2005-06

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

The Madras Seva Sadan, Chennai vs. ACIT, Exemption, Chennai

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

ITA 1246/CHNY/2025[2022-23]Status: DisposedITAT Chennai08 Aug 2025AY 2022-23

Bench: Shri George George K & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1246/Chny/2025 Assessment Years: 2022-23 The Madras Seva Sadan, The Assistant Commissioner Of No.7, Shenstone Park, Income Tax (Exemption), Harrington Road, Chetpet, Chennai. Chennai-600 031. [Pan: Aaatt2871J] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri R.Venkatanarayanan, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 07.08.2025 घोषणा की तारीख /Date Of Pronouncement : 08.08.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri R.Venkatanarayanan, AdvocateFor Respondent: Ms.R.Anitha, Addl.CIT
Section 139Section 140ASection 143Section 143(1)Section 155Section 199Section 206CSection 244A

Vijay Kumar Jain, Bapu Nagar, Jaipur vs. DCIT, Central Circle-2, Jaipur

ITA 407/JPR/2025[2011-12]Status: DisposedITAT Jaipur14 May 2025AY 2011-12

Bench: This Appellate Tribunal. He Is Feeling Dissatisfied With The Order Dated 24.02.2025 Whereby An Appeal Filed By The Assessee Against Assessment Order Dated 08.12.2018, Passed U/S 147 R.W.S. 143(3)/147 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) Has Been Partly Allowed.

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 139(1)Section 147Section 148Section 153A

Piem Hotels Limited, Mumbai vs. The Assistant Commissioner of Income Tax, Circle 3(2)(2), Mumbai

ITA 4407/MUM/2023[2014-15]Status: DisposedITAT Mumbai27 May 2024AY 2014-15

Bench: Shri. Prashant Maharshi & Shri. Raj Kumar Chauhan

Section 115Section 143(3)Section 154Section 244Section 244ASection 250

Sri Venkateshwara Chit Funds, Nalgonda, Hyderabad vs. Addl. CIT, Range-9, Hyderabad

In the result, the appeal of assessee is dismissed

ITA 1248/HYD/2016[2006-07]Status: DisposedITAT Hyderabad05 Sept 2019AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanappellant Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Shri A.C.Rout, DR
Section 115WSection 143(3)Section 271(1)(d)

Sri Venkateshwara Chit Funds, Nalgonda, Hyderabad vs. Addl. CIT, Range-9, Hyderabad

In the result, the appeal of assessee is dismissed

ITA 1246/HYD/2016[2006-07]Status: DisposedITAT Hyderabad05 Sept 2019AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanappellant Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Shri A.C.Rout, DR
Section 115WSection 143(3)Section 271(1)(d)

ACIT, Cir.-7(2)(2), Mumbai vs. National Stock Exchange of India Ltd., Mumbai

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 6457/MUM/2016[2006-07]Status: DisposedITAT Mumbai03 Oct 2018AY 2006-07

Bench: Shri R. C. Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.6457/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2006-07) Acit, Cir-7(2)(2) बिधम/ M/S. National Stock Room No.623, 6Th Floor Exchange Of India Ltd. Vs. Aayakar Bhavan, M.K. C-1, Block-G, Exchange Road, Mumbai-400020. Plaza Bandra Kurla Complex, Bandra East, Mumbai-400051. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacn1797L (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Suman Kumar (Dr) Assessee By: Shri Arvind Sonde सुनवाई की तारीख / Date Of Hearing: 12.07.2018 घोषणा की तारीख /Date Of Pronouncement: 03.10.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 30.08.2016 Passed By The Commissioner Of Income Tax (Appeals)-13, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The Ay. 2006-07. 2. The Revenue Has Raised The Following Grounds: - “1. Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Was Justified In Deleting Addition Of Expenses Of Rs.77,38 Lakhs After Recording

For Appellant: Shri Arvind SondeFor Respondent: Shri Suman Kumar (DR)
Section 115W

M/S Macneill Engineering Ltd, South 24 Parganas vs. D.C.I.T Cir - 1, Kolkata

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

ITA 1993/KOL/2013[2006-07]Status: DisposedITAT Kolkata16 Sept 2016AY 2006-07

Bench: Shri P.M.Jagtap & Shri S.S.Viswanethra Ravi

Section 115WSection 142(1)Section 144