Delhi Bench ‘E’, New Delhi ITAT Judgements
36 judgements delivered by the Delhi Bench ‘E’, New Delhi bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
The Hisar Leading Bank Co-op Non-Agri Thrift & Credit Society vs ITO, Ward 1, Hisar
ITA Nos. 5190, 5191, 5192/Del/2025 (AY - 2016-17) & ITA No. 5193/Del/2025 (AY 2017-18)Delhi Bench ‘E’, New Delhi20 Feb 2026AY 2016-17, 2017-18These four appeals by the Assessee are arising out of the respective orders of the Ld. Ld. CIT(A)/NFAC, Delhi confirming the levy of penalty made by the AO u/s. 271(1)(c) amounting to Rs. 2,09,30,773/-; levy of penalty made u/s. 271F amount…
Read summaryThe Hisar Leading Bank Co-op Non-Agri Thrift & Credit Society vs ITO, Ward 1, Hisar
ITA Nos. 5186, 5187, 5188/Del/2025Delhi Bench ‘E’, New Delhi20 Feb 2026AY 2014-15These three appeals by the Assessee are arising out of the respective orders of the Ld. Ld. CIT(A)/NFAC, Delhi confirming the levy of penalty made by the AO u/s. 271(1)(b) amounting to Rs. 20,000/-; levy of penalty made u/s. 271(1)(c) amoun…
Read summaryGITA EDUCATIONAL TRUST vs. AO WARD EXEMPTION (2)
ITA NO.5194/Del/2025Delhi Bench ‘E’, New Delhi12 Feb 2026AY 2018-19The assessee, GITA EDUCATIONAL TRUST, is an educational trust registered under section 12A of the Income Tax Act. The income of the assessee is from running an educational institution and is exempt under section 11 of the Income Tax Act. Th…
Read summaryN V Distilleries Pvt. Ltd. vs DCIT
ITA Nos.3361/Del/2025 & OthersDelhi Bench ‘E’, New Delhi4 Feb 2026AY 2015-16 to 2018-19The assessee filed cross-appeals challenging the validity of assessment orders passed under Section 143(3) read with Section 153A of the Income Tax Act, 1961, based on the approval granted under Section 153D of the Act. The approval was gra…
Read summaryVakil Housing Development Corporation Pvt. Ltd. Vs Income Tax Officer, Ward-26(1), New Delhi
ITA No. 2851/Del/2023Delhi Bench ‘E’, New Delhi26 Mar 2025This appeal pertains to the Assessment Year 2018-19, filed against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 21.08.2023. The case was called twice, but no one appeared on behalf of the assessee, leading to ex-p…
Read summaryAvtar Instalments Pvt. Ltd. Vs DCIT
ITA No. 4402/Del/2024Delhi Bench ‘E’, New Delhi27 Mar 2025The appellant, Avtar Instalments Pvt. Ltd., is a Non-Banking Financial Company (NBFC) that entered into an unsecured loan transaction amounting to Rs. 40,00,000/- with M/s Sustainable Agro Commercial Finance Ltd. (SAFL) on 14.04.2017. The t…
Read summaryViccky Bhalla Vs Income Tax Officer
ITA No. 4292/Del/2024Delhi Bench ‘E’, New Delhi27 Mar 2025The case pertains to the appeal filed by Viccky Bhalla for Assessment Year 2012-13 against the order of the C IT(A)/NFAC, Delhi dated 24.07.2024. The appeal arises under sections 143(3) read with section 147 of the Income Tax Act, 1961. The…
Read summaryYogesh Didwania Vs ACIT, Circle-2(1), Faridabad
ITA No. 3279/Del/2024 & ITA No. 3280/Del/2024Delhi Bench ‘E’, New Delhi27 Mar 2025The appellant, Yogesh Didwania, a medical professional, filed appeals ITA Nos. 3279 & 3280/Del/2024 for Assessment Years 2012-13 & 2013-14 against the orders of CIT(A)/NFAC, Delhi. The lower authorities had treated the assessee’s cash depos…
Read summaryITA No. 3354/Del/2016 : Asstt. Year : 2004-05
ITA No. 3354/Del/2016Delhi Bench ‘E’, New Delhi27 Mar 2025This Revenue’s appeal for Assessment Year 2004-05 arises against the CIT(A)-3, Noida’s order in case No. 307/2014-15 dated 18.03.2016, in proceedings u/s 143(3)/147 of the Income Tax Act, 1961. This is the second round of proceedings before…
Read summaryITA Nos.457/Del/2024 & Others
ITA Nos.457, 458, 551, 553, 552, 554/Del/2024 and 3809, 3816, 3810, 3859/Del/2023, C.O-42/Del/2024, ITA Nos. 981 to 985, 170, 171, 977, 978/Del/2024Delhi Bench ‘E’, New Delhi12 Mar 2025The captioned appeals arise from the orders of the Commissioner of Income Tax (Appeals)-30, New Delhi passed under s. 250 of the Income Tax Act, 1961, emanating from respective assessment orders passed by the Assessing Officer. The appeals …
Read summaryYamuna Builders Pvt. Ltd. Vs Income Tax Officer
ITA No. 1106/Del/2025Delhi Bench ‘E’, New Delhi8 Jan 2026This appeal by Yamuna Builders Pvt. Ltd. for Assessment Year 2013-14 arises against the order of the C IT(A)/NFAC, Delhi dated 22.10.2024, in proceedings under section 147 of the Income Tax Act, 1961. The delay of 56 days in filing the appe…
Read summaryUttar Pradesh Mitra Mandal Trust Vs CIT(Exemption)
ITA No. 964/Del/2025Delhi Bench ‘E’, New Delhi28 Jan 2026The Uttar Pradesh Mitra Mandal Trust appealed against the order of the CIT(Exemption), Delhi, which refused section 12AA registration to the assessee. The CIT(Exemption) observed that the assessee had failed to file all the requisite inform…
Read summaryUniversal Confederation of Sree Narayana Guru Organizations Vs CIT(Exemptions)
ITA No. 911/Del/2025Delhi Bench ‘E’, New Delhi5 Jan 2026The case involves an appeal by the Universal Confederation of Sree Narayana Guru Organizations against the order of the CIT(Exemptions) declining their claim for section 80G registration as a charitable trust. The CIT(Exemptions) had declin…
Read summaryTrutech Constructions Pvt. Ltd. Vs Income Tax Officer, Ward-25(3), New Delhi
ITA No. 5297/Del/2025Delhi Bench ‘E’, New Delhi14 Jan 2026This appeal by Trutech Constructions Pvt. Ltd. for Assessment Year 2019-20 arises against the order of the C IT(A)/NFAC, Delhi dated 20.06.2025, in proceedings under sections 147 and 144 of the Income Tax Act, 1961. The learned counsel for …
Read summarySmt. Brijesh Vs Income Tax Officer, Ward-29(1), New Delhi
ITA No. 5171/Del/2025Delhi Bench ‘E’, New Delhi22 Jan 2026This appeal pertains to the Assessment Year 2016-17, against the order of the C IT(A)/NFAC, Delhi. The assessee, Smt. Brijesh, could not appear to plead and prove all relevant facts in the lower appellate proceedings due to communication ga…
Read summaryNew Bhola Sons Jewellers Vs Income Tax Officer
ITA No. 5136/Del/2025Delhi Bench ‘E’, New Delhi15 Jan 2026The assessee, New Bhola Sons Jewellers, a firm engaged in the jewellery business, had cash deposits amounting to Rs.73,30,000/- during demonetization. The assessee claimed that these deposits were from cash in hand in the jewellery business…
Read summaryM/s Naveen Timber Pvt. Ltd. Vs DCIT
ITA No. 3569/Del/2024Delhi Bench ‘E’, New Delhi5 Jan 2026This appeal by M/s Naveen Timber Pvt. Ltd. for Assessment Year 2016-17 is against the order of CIT(A)/NFAC, Delhi dated 11.06.2024, in proceedings under section 143(3) of the Income Tax Act, 1961. The case was called twice, but no one appea…
Read summaryNarender Nath Vs DCIT
ITA No. 4990/Del/2025Delhi Bench ‘E’, New Delhi8 Jan 2026The case involves an appeal by Narender Nath against the order of CIT(A)-23, Delhi, which upheld the assessment under section 153C read with section 143(3) of the Income Tax Act, 1961. The Assessing Officer had conducted a search on 23.03.2…
Read summaryM/s Mahabhadra Constructions Ltd. Vs DCIT
ITA No. 5902/Del/2024Delhi Bench ‘E’, New Delhi8 Jan 2026The assessee, M/s Mahabhadra Constructions Ltd., appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre, Delhi, dated 21.08.2023, which upheld the disallowance of Rs. 2,21,36,173 under sec…
Read summaryM/s LNG Amaethon LLP Vs CIT(A)/NFAC/ITO
ITA No. 5302/Del/2025Delhi Bench ‘E’, New Delhi14 Jan 2026This appeal arises from the proceedings under section 147 read with section 144 of the Income Tax Act, 1961. The main issue pertains to the validity of section 148 proceedings initiated by the Assessing Officer beyond the prescribed period …
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