Section 80D of the Income Tax Act

Gaurav Jiteshbhai Joshi, Rajkot vs. Income Tax Officer, Ward 1(1)(1), Rajkot

In the result, the appeal of the assessee is partly allowed

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No.1000/Rjt/2026 [ िनधा"रण वष" /Assessment Year: 2022-23 ] Gaurav Jiteshbhai Joshi, Income Tax Officer, Ward 1(1)(1), Soham, 2B-9, Ganesh Park-1, Income Tax Office, 5Th Floor, New Vs. Near Mama Saheb Temple, Raiya Aayakar Bhawan, Rajkot, Road, Rajkot, Gujarat-360007 Gujarat-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Asgpj4670B (Assessee) (Respondent) िनधा"रती की ओर से/Assessee By : Shri Vimal Desai, Ld. Ar राज" की ओर से/Respondent By : Shri Ganesh Iyer, Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2026 घोषणा की तारीख/Date Of Pronouncement : 19/10/2026 :: आदेश/Order :: Per, Dr. Arjun Lal Saini, Am : Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2022-23, Is Directed Against The Order Passed Under Section-250 Of The Income- Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 19.05.2026 By The National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income Tax (Appeals) [In Short ‘Ld. Cit(A)’], Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer U/S.143(3) Of The Act, Dated 02.02.2024. 2. The Solitary Grievance Of The Assessee, In This Appeal, Is That Assessing Officer Disallowed, Loss From House Property Of Rs. 2,00,000/-, The Deduction Of Rs. 1,50,000/- Under Section 80C & A Specific Amount Of Deduction Of Rs. 13,437/- Under Section 80D Of The Act. That Is, Assessing Officer Finalized The

Nandkishor Balki, Wani, Chandrapur vs. ITO Ward 1 Chandrapur, Chandrapur

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

Bench: Dr. Manish Boradआयकर अपील सं./Ita No.525/Nag/2026 ननिाारण वर्ा / Assessment Year: 2019-20 Vs Income Tax Officer, Nandkishor Balki, C/O Yashvant Balki, Ward-1, Chandrapur Plot No. 124, Dream Land City, Murdhoni, S.O. Wani, Yavatmal-445304 Chandrapur Maharashtra Pan-Ashpb1399N Appellant Respondent

Saroj Kumar Singh, Kolkata vs. ITO, Ward- 6 (1), Patna

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

Anil Yadav, Lucknow vs. Income Tax Officer, Auraiya

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

Bench: : Sunil Kumar Singhbrajesh Kumar Singhassessment Year: 2020-21 Anil Yadav, Vs. Ito, Income Tax Office, H.No. – 86, Sec-11, Vrindavan Near Bus Stand, Bsnl Yojna, Rai Bareilly Road, Compound, Tilak Nagar, Lucknow-226029 Etawah-206122 Pan: Abupy6279N (Appellant) (Respondent) Assessee By Shri. Rohit Dua, Ca. Department By Shri Anil Kumar, Sr (Dr) Date Of Hearing 09.07.2026 Date Of Pronouncement 09.07.2026 Order Per:Sunil Kumar Singh