Section 60 of the Income Tax Act

Income-tax Act, 2025: s.96

Section 60 of the Income-tax Act, 1961 corresponds to section 96 (Transfer of income without transfer of assets) of the Income-tax Act, 2025.

Read section 96 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

68 judgments on BharatTax turn on Section 60.

Judgments on Section 60

Imppa Welfare Trust, Mumbai vs. ITO (Exemption) Ward 1(3), Mumbai

In the result, ITA No.1999/Mum/2026 is dismissed as having become infructuous, whereas ITA No

ITA 2000/MUM/2026[N.A ]Status: DisposedITAT Mumbai08 Jun 2026

Bench: Shri Anikesh Banerjee& Shri Makarand Vasant Mahadeokar1. Ita No. 1999/Mum/2026 (Assessment Year: N.A.) 2. Ita No. 2000/Mum/2026 (Assessment Year: N.A.) Imppa Welfare Trust Ito (Exemptions), Imppa House, Dr. Ward-1(3), Mumbai Ambedkar Road, Vs. Room No. 619, 6Th Bandra (W), Mumbai, Floor, Cumballa Hill Maharashtra-400 050 Mtnl Building, Pedder Road, Mumbai-400 026 Pan/Gir No. Aaati0713J (Applicant) (Respondent) Assessee By Shri Mitali Parekh, Ld. Ar Revenue By Shri R. A. Dhyani, Ld. Dr Date Of Hearing 14.05.2026 Date Of Pronouncement 08.06.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Two Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income Tax (Exemptions), Mumbai [Hereinafter Referred To As “The Cit(E)”], Both Dated 18.02.2026, Whereby The Application Of The Assessee-Trust Seeking Renewal Of Registration Under Section 12Ab Of The Income Tax Act, 1961 (“The Act”) & Consequential Application Seeking Approval Under Section 80G Of The Act Came To Be Rejected.Since The Issues Involved In Both The Appeals Arise Out Of Common Facts & Were Heard Together, The Same Are Disposed Of By This Consolidated Order For The Sake Of Convenience.

Section 11Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(i)

Imppa Welfare Trust, Mumbai vs. ITO (Exemptions) Ward 1(3), Mumbai

In the result, ITA No.1999/Mum/2026 is dismissed as having become infructuous, whereas ITA No

ITA 1999/MUM/2026[N.A ]Status: DisposedITAT Mumbai08 Jun 2026

Bench: Shri Anikesh Banerjee& Shri Makarand Vasant Mahadeokar1. Ita No. 1999/Mum/2026 (Assessment Year: N.A.) 2. Ita No. 2000/Mum/2026 (Assessment Year: N.A.) Imppa Welfare Trust Ito (Exemptions), Imppa House, Dr. Ward-1(3), Mumbai Ambedkar Road, Vs. Room No. 619, 6Th Bandra (W), Mumbai, Floor, Cumballa Hill Maharashtra-400 050 Mtnl Building, Pedder Road, Mumbai-400 026 Pan/Gir No. Aaati0713J (Applicant) (Respondent) Assessee By Shri Mitali Parekh, Ld. Ar Revenue By Shri R. A. Dhyani, Ld. Dr Date Of Hearing 14.05.2026 Date Of Pronouncement 08.06.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Two Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income Tax (Exemptions), Mumbai [Hereinafter Referred To As “The Cit(E)”], Both Dated 18.02.2026, Whereby The Application Of The Assessee-Trust Seeking Renewal Of Registration Under Section 12Ab Of The Income Tax Act, 1961 (“The Act”) & Consequential Application Seeking Approval Under Section 80G Of The Act Came To Be Rejected.Since The Issues Involved In Both The Appeals Arise Out Of Common Facts & Were Heard Together, The Same Are Disposed Of By This Consolidated Order For The Sake Of Convenience.

Section 11Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(i)

Amita Memorial Trust, Mumbai vs. CIT (Exemption) Mumbai, Mumbai

In the result, both the appeals of the assessee are allowed

ITA 1263/MUM/2026[2026-27]Status: DisposedITAT Mumbai30 Mar 2026AY 2026-27

Bench: Hon’Ble Justice (Retd.) C V Bhadang & Shri Girish Agrawal

For Appellant: Shri K. Gopal & Ms Neha Paranjpe, AdvocatesFor Respondent: Shri Rajesh Kumar Yadav, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 60Section 80G

Amita Memorial Trust, Mumbai vs. CIT(Exemption) Mumbai, Mumbai

In the result, both the appeals of the assessee are allowed

ITA 1262/MUM/2026[2026-27]Status: DisposedITAT Mumbai30 Mar 2026AY 2026-27

Bench: Hon’Ble Justice (Retd.) C V Bhadang & Shri Girish Agrawal

For Appellant: Shri K. Gopal & Ms Neha Paranjpe, AdvocatesFor Respondent: Shri Rajesh Kumar Yadav, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 60Section 80G

Deputy Commissioner of Income Tax, Delhi vs. Somani Worsted Limited, New Delhi

In the result, the appeal of the Revenue in quantum addition is dismissed

ITA 1558/DEL/2025[2011-12]Status: DisposedITAT Delhi26 Nov 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 132Section 144Section 153ASection 153CSection 271(1)(c)Section 60

Deputy Commissioner of Income Tax, Delhi vs. Somani Worsted Limited, Delhi

In the result, the appeal of the Revenue in quantum addition is dismissed

ITA 1557/DEL/2025[2011-12]Status: DisposedITAT Delhi26 Nov 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 132Section 144Section 153ASection 153CSection 271(1)(c)Section 60

Rana Iqbal Singh, V. Dosanjh Kalan, Phillaur vs. Income Tax Officer Ward-1, Phagwara

In the result, appeal of the Assessee stands partly allowed

ITA 496/ASR/2024[2013-2014]Status: DisposedITAT Amritsar09 Jun 2025AY 2013-2014

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 496/Asr/2024 निर्धारण वर्ा / Assessment Year : 2013-14 Rana Iqbal Singh, बनाम The Ito, Ward-1, Village Dosanjh Kalan, Assessment Unit, Tehsil Phillaur Delhi Distt. Jalandhar 144502 स्थधयी लेखध सं./Pan No: Ctops8735D अपीलधथी/Appellant प्रत्यथी/Respondent

For Appellant: Sh. Sudhir Sehgal &For Respondent: Sh. Manpreet Singh Duggal, Sr.DR
Section 142(1)Section 144BSection 147Section 148Section 60Section 68

Assistant Commissioner of Income Tax, Chandigarh vs. Raibahadur Kishor Chand Maheshwari Charitable Trust, Amritsar

In the result, appeal filed by the Revenue is dismissed

ITA 705/CHANDI/2024[2022]Status: DisposedITAT Chandigarh10 Mar 2025

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kalia, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 11Section 11(1)(a)Section 12ASection 139(1)Section 143Section 143(1)(a)

M/S Ayodhya Development Authority (Formely Ayodhya Faizabad Development Authority), Lucknow vs. The Dy. Commissioner of Income Tax (Exemption), Lucknow

ITA 145/LKW/2021[2018-2019]Status: DisposedITAT Lucknow31 Jan 2025AY 2018-2019

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT
Section 11Section 12ASection 2(15)Section 58

Udupi Taluk Protestant Christian Credit Co-Operative Society Limited, Udupi vs. Income Tax Officer, Ward-1, Udupi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1752/BANG/2024[2017-18]Status: DisposedITAT Bangalore09 Jan 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2017-18

For Respondent: Shri Mahesh .R. Uppin
Section 18Section 2Section 40Section 40A(7)(b)Section 56Section 57Section 60Section 80PSection 80P(2)(a)

ACIT Circle 4(1)(1), Mumbai vs. Ranu Vohra, Mumbai

In the result, the appeal is dismissed

ITA 412/MUM/2024[2016]Status: DisposedITAT Mumbai29 Nov 2024

Bench: Shri Saktijit Dey, V.P. & Shri Amarjit Singh, Am A.Y. 2016-17 Acit, Ranu Vohra, Circle 4(1)(1), 701 A Wing, Lodha Mumbai Bellissmo Building, N.M. Joshi Marg, Vs. Mahalaxmi, 400011 Co No.124/Mum/2024 A.Y. 2016-17 [In Ita No.412/Mum/2024] Ranu Vohra, Acit, 701 A Wing, Lodha Circle 4(1)(1), Bellissmo Building, Mumbai N.M. Joshi Marg, Mahalaxmi, 400011 (Appellant) (Respondent) Pan Aaepv 7672H Assessee By Shri Rahul Sarda Revenue By Shri R.R. Makwana, Sr. Dr Date Of Hearing 19.11.2024 Date Of Pronouncement 29.11.2024

Radha Madanagopalan, Kochi vs. The ITO, Ward-3, Aluva, Kochi

Appeal is partly allowed in above terms

ITA 799/COCH/2023[2017-18]Status: DisposedITAT Cochin23 Oct 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhradha Madanagopalan The Income Tax Officer - 3 Vathappillil House K.A.P. Commercial Complex East Desom, Uc College P.O. Vs. Aluva 683101 Aluva 683102 [Pan: Diepm7823L] (Appellant) (Respondent)

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 250

Shri Govind Baboorao Rao, Mumbai vs. ITO 42(1)(2), Mumbai

Appeal is allowed for statistical purposes

ITA 632/MUM/2024[2012-13]Status: DisposedITAT Mumbai24 Jul 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidaraassessment Year: 2012-13

For Appellant: NoneFor Respondent: Shri Manish Ajudiya, Sr. AR
Section 143(3)Section 49Section 50CSection 50C(2)

Jan Swasthya Sahyog, New Delhi vs. DCIT, Circle, Exempt 1(1), Delhi

In the result, the appeal filed by the assessee is allowed

ITA 2336/DEL/2023[2018-19]Status: DisposedITAT Delhi06 Jun 2024AY 2018-19

Bench: the Ld. CIT (A). Ld. CIT(A) relied upon the amended provisions of section 11(1)(d) of the Act and confirmed the addition made by the AO (CPC).

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Ms. Parul Singh, Sr. DR
Section 11Section 11(1)(d)Section 12ASection 142(1)Section 143(1)Section 143(3)

Jolly Maker 1 Prem Co-Op Soc Ltd, Mumbai City vs. Assistant Commissioner of Income Tax 17(2), Mumbai

In the result, all the appeals of the assessee are allowed for statistical purpose

ITA 2828/MUM/2023[2015-16]Status: DisposedITAT Mumbai12 Feb 2024AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: M.V. ChokshiFor Respondent: Ujjawal Kumar Chavan
Section 250Section 27Section 60Section 80P

Jolly Maker 1 Prem Co-Op Soc Ltd, Mumbai vs. Assistant Commissioner of Income Tax 17(2), Mumbai

In the result, all the appeals of the assessee are allowed for statistical purpose

ITA 2827/MUM/2023[2014-15]Status: DisposedITAT Mumbai12 Feb 2024AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: M.V. ChokshiFor Respondent: Ujjawal Kumar Chavan
Section 250Section 27Section 60Section 80P

Jolly Maker 1 Prem Co-Op Soc Ltd, Mumbai City vs. Assistant Commissioner of Income Tax 17(2), Mumbai

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

ITA 2826/MUM/2023[2013-14]Status: DisposedITAT Mumbai12 Feb 2024AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: M.V. ChokshiFor Respondent: Ujjawal Kumar Chavan
Section 250Section 27Section 60Section 80P

Teleperformance Bpo Holdings Private Limited, Mumbai vs. The National Faceless Appeal Centre, Mumbai

In the result, appeal by the assessee is partly allowed in the terms aforesaid

ITA 2642/MUM/2022[2016-2017]Status: DisposedITAT Mumbai24 Jan 2023AY 2016-2017

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 2642/मुं/ 2022 ("न.व. 2016-17) & Sa No.153/Mum/2022 (Arising Out Of Ita No.2642/Mum/2022,A.Y.2016-17) Teleperformance Bpo Holdings Private Limited, Teleperformance Towers, Plot Cst No.1406, A/28 Mindspace, Goregaon West, Mumbai 400 104 Pan: Aadca-3802-E ...... अपीलाथ" /Appellant बनाम Vs. National Faceless Appeal Centre, Delhi. Delhi ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri J.D.Mistry, Sr. Advocate With Shri Madhur Agrawal ""तवाद" "वारा/Respondent By : Shri Solgy Jose सुनवाई क" "त"थ/ Date Of Hearing : 04/01/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 24/01/2023 आदेश/ Order

For Appellant: Shri J.D.Mistry, Sr. Advocate with Shri Madhur AgrawalFor Respondent: Shri Solgy Jose
Section 60

Income Tax Officer, Jaipur vs. Rvcf Trust-II, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 198/JPR/2022[2011-12]Status: DisposedITAT Jaipur31 Oct 2022AY 2011-12

Bench: The Income Tax Appellate Tribunal, Jaipur Within 30 Days I.E. On Or Before 13.06.2022. In View Of The Above The Physical Appeal Was Filed On 19.05.2022 Well Before 12.06.2022 As Directed In The Said Mail.

For Appellant: Shri Anil Goyal (CA) &For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 10Section 143(1)Section 143(2)Section 166Section 199Section 2(15)

Deputy Commissioner of Income Tax, Pune vs. Mukund Bhavan Trust, Pune

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

ITA 374/PUN/2017[2012-13]Status: DisposedITAT Pune10 Aug 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri V.L. JainFor Respondent: Shri Sardar Singh Meena
Section 11Section 12Section 12ASection 13Section 13(1)(c)Section 143(2)Section 143(3)