Delhi Bench ITAT Judgements
870 judgements delivered by the Delhi Bench bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
AGF Finlease (India) Limited vs Income Tax Officer
ITA No.5117/Del/2025Delhi Bench18 Feb 2026AY 2017-18The appeal by the assessee is directed against the order of National Faceless Appeal Centre/Ld. Commissioner of Income Tax(Appeals), New Delhi, dated 23.06.2025 arising out of assessment order dated 06.12.2019 passed under section 143(3) of…
Read summaryDeputy Commissioner of Income Tax Central Circle vs. Sterling Agro Industries Limited
ITA No.4726/Del/2025Delhi Bench18 Feb 2026AY 2015-16The assessee filed its return of income for A.Y. 2015-16 declaring total income of Rs.22,91,10,290/-. The Revenue initiated proceedings u/s 147 of the Act and issued a notice u/s 148 of the Act dated 27-07-2022. The Assessing Officer comple…
Read summaryShreedayal Enterprises Pvt. Ltd. vs. DCIT
ITA No.4493/Del/2025Delhi Bench18 Feb 2026AY 2023-24These appeals are filed by the different assessee’s against the different orders of the Ld.Commissioner of Income Tax (Appeals)/NFAC dated 15.05.2025 and 23.06.2025 for the A.Y. 2023-24. At the outset the Ld. Counsel for the assesse submitt…
Read summaryHeritage Lamps vs. ITO
ITA Nos. 393 to 396/Del/2025Delhi Bench18 Feb 2026AY 2014-15, 2016-17, 2017-18, 2019-20The assessee, Heritage Lamps, filed returns of income for various assessment years. The case was reopened under section 147 of the Income Tax Act, 1961, and reassessment proceedings were initiated. The assessee filed appeals against the rea…
Read summaryVishal Bhutani v. ACIT, Central Circle-3 & ITO, Ward-1
284 & 285/Del/2025Delhi Bench18 Feb 2026AY 2019-20The assessee's return was filed at total income of Rs.39,11,880/-. Consequent to a search and seizure operation in the cases of Sh. Pranjil Batra Group on 17.08.2020, the assessee's case was taken up for search assessment u/s 153C of the Ac…
Read summaryThe Little Pearl Charitable Society vs PCIT (Central)-3, Delhi
ITA No. 251/DEL/2025Delhi Bench18 Feb 2026AY 2013-14The assessee, The Little Pearl Charitable Society, is an educational society running schools in New Delhi. It was registered under Section 12A read with Section 12AA of the Income Tax Act, 1961. A search and seizure operation revealed that …
Read summaryManvendu Bharadwaj vs. DCIT, International Taxation, Gurgaon
ITA No.1661/Del/2025Delhi Bench18 Feb 2026AY 2018-19The assessee, Manvendu Bharadwaj, did not file his return of income for Financial Year 2017-18, relevant to the Assessment Year 2018-19. Information was uploaded by DDIT (Inv.), Unit-3(2), Delhi on the Portal based on an investigation done …
Read summarySCODV Foundation vs. The Commissioner of Income Tax, (Exemption), Delhi
ITA No. 1467 & 1468/Del/2025Delhi Bench18 Feb 2026The assessee filed an application for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 and for approval under section 80G of the Act. The Commissioner of Income Tax (Exemption) rejected both applications on the ground …
Read summaryNeelam Chauhan Vs. Income Tax Officer, Ward-5(2)(3)
आअसं.1437/धिल्ली /2025(नि.व. 2016-17)Delhi Bench18 Feb 2026AY 2016-17The appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 15.01.2025, for AY 2016-17. The CIT(A) issued four notices to the assessee, who reque…
Read summaryDevon Metals P. Ltd. Vs. Income Tax Officer, Ward 7(1)
आअसं.1435/धिल्ली /2025(नि.व. 2017-18), ITA No.1435/DEL/2025 (A.Y.2017-18)Delhi Bench18 Feb 2026AY 2017-18The assessee, Devon Metals P. Ltd., filed an appeal against the order of Commissioner of Income Tax (Appeals)-24, New Delhi dated 29.11.2024 for AY 2017-18. The assessee did not wish to press the Application dated 25.08.2025 seeking admissi…
Read summaryTinna Rubber and Infrastructure Ltd. Vs DCIT
ITA No.- 1354/Del/2025Delhi Bench18 Feb 2026AY 2023-24This appeal by the Assessee is directed against the order dated 06.01.2025 of ld. Commissioner of Income Tax, Appeal, ADDL/JCIT(A)-1, Vadodara [hereinafter referred to as the ‘Ld. CIT(A)] order arising out of the order dated 28.05.2024 pass…
Read summaryBain & Company, Inc. vs. Deputy/Assistant Commissioner of Income Tax
ITA NO. 1105/DEL/2025Delhi Bench18 Feb 2026AY 2022-23The assessee, Bain & Company, Inc., a foreign company with tax residency in the USA, is engaged in providing consultancy services and support services to its subsidiaries. The main points of contention in this appeal pertain to receipts for…
Read summaryGayatriAnand Education Society Vs. ITO
M.A No. 373/Del/2025Delhi Bench18 Jan 2026AY 2017-18The Assessee filed a Miscellaneous Application regarding the non-adjudication of Ground No. 4 to 9 in the Final Order dated 10/09/2025 passed by the Tribunal in ITA No. 1003/Del/2024 for Assessment Years 2017-18. The Assessee raised grievan…
Read summaryAssistant Commissioner of Income Tax, Circle 1(1) vs M/s A.R. Alloys Pvt. Ltd.
ITA No.- 9399 & 9366/Del/2019Delhi Bench18 Feb 2026AY 2015-16The assessee, M/s A.R. Alloys Pvt. Ltd., was engaged in the business of trading iron steel scrap and conversion of steel scrap into steel ingots. The Assessing Officer made additions to the assessee's income on account of unaccounted sales …
Read summaryRohan Promoters Pvt. Ltd. vs. Income Tax Officer, Ward 21(3), New Delhi
ITA No.967/Del/2017, ITA No.4848/Del/2019Delhi Bench18 Feb 2026AY 2006-07The assessment under Section 143(3)/147 of the Income Tax Act, 1961 was framed on 29.08.2014 at an income of Rs.92,36,500/-. The assessee filed an appeal before the CIT(A) which was dismissed. The assessee then filed an appeal before the IT…
Read summaryShri Narayan Jan Kalyan Ewam Gramin Vikas Samiti Barnahal Mainpuri, Uttar Pradesh, 205261 Vs. Income Tax Office [Exemption], Ghaziabad, Uttar Pradesh
आअसं.244/धिल्ली /2026 (नि.व. 2017-18)Delhi Bench17 Feb 2026AY 2017-18The assessee is a society engaged in running educational institutions and social activities. The assessee’s application for grant of registration u/s.12A of the Income Tax Act,1961 was rejected by the CIT (Exemption) vide order dated 31.01.…
Read summaryPankaj Gupta Vs. Income Tax Officer, Ward-2(1), Faridabad, Harayan 121002
आअसं.310/धिल्ली /2026 (नि.व. 2012-13)Delhi Bench17 Feb 2026AY 2012-13The Assessing Officer (AO) made an assessment under Section 144 read with Section 147 of the Income Tax Act, 1961, adding Rs.12,78,000/- on account of undisclosed sources for making cash deposits in the bank. The assessee filed an appeal be…
Read summaryJagram Manesar vs. Assessing Officer, Gurugram
ITA No.8461/Del/2025Delhi Bench17 Feb 2026AY 2012-13The assessee, Jagram Manesar, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 19.05.2025 for A.Y. 2012-13, which sustained an addition of Rs.37,99,000/- made towards undisclosed income in respect…
Read summaryFingertrip Foods Private Limited vs. ACIT Circle 1 (1)
ITA No.8539/Del/2025Delhi Bench17 Feb 2026AY 2016-17The appeal is filed by the assessee against the order of the Addl/JCIT (A)-2, Delhi dated 29.11.2023 for A.Y. 2016-17 in dismissing the appeal exparte. The Ld. Counsel for the assessee submitted that the notices dated 16.02.2023, 06.03.2023…
Read summaryAshok Gupta vs. Ward 52 (5)
ITA No.8457/Del/2025Delhi Bench17 Feb 2026AY 2012-13The appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 30.10.2025 for A.Y. 2012-13 in sustaining the addition made by the AO in respect of undisclosed interest income earned i…
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