Mumbai Bench ITAT Judgements
139 judgements delivered by the Mumbai Bench bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
South Asian Regional Apex Fund Vs. Income Tax Officer – 19(3)(4), Mumbai
ITA No. 670 and 669/Mum/2025Mumbai Bench16 Jan 2026The assessee, South Asian Regional Apex Fund, is a contributory trust registered as a Venture Capital Fund with SEBI. It was settled by Lazard Credit Capital Ltd. as settlor under a Trust Deed dated 22.06.1995, with Sara Fund Trustee Compan…
Read summarySmt. Gangaben Parshottam Parikh Charitable Trust Vs. CIT(Exemption)
ITA No.7288/Mum/2025Mumbai Bench19 Jan 2026The assessee, Smt. Gangaben Parshottam Parikh Charitable Trust, filed an application in Form-10AB on 28.02.2025 seeking approval under Section 80G of the Income Tax Act, 1961 before the Commissioner of Income Tax (Exemptions) [CIT(E)]. Afte…
Read summaryShri Deepak Devidas Sajnani v/s The Income Tax Officer (International Taxation), Ward – 4(2)(1), Mumbai
ITA No.1761/MUM/2025Mumbai Bench9 Jan 2026The assessee, Shri Deepak Devidas Sajnani, purchased an immovable property for Rs.2,43,44,840/- during the assessment year 2015-16. The Assessing Officer (AO) issued a notice under section 148A(b) of the Income Tax Act, 1961, suspecting tha…
Read summaryAnkur Chandulal Shah Vs. The Asst. Commissioner of Income Tax, Circle -19(1), Mumbai
ITA No.5901/Mum/2025Mumbai Bench27 Jan 2026The assessee, Ankur Chandulal Shah, is an individual and a partner in a partnership firm M/s Creative International. He filed his return of income for the Assessment Year 2017-18 declaring a total income of ₹1,13,74,120. His case was select…
Read summaryShreyas Paradkar (Individual) Vs. ITO Range 1(1)
ITA No.4721/M/2025Mumbai Bench23 Jan 2026The assessee, Shreyas Paradkar, claimed to have opted for the new tax regime while filing his return of income on 25th July 2023. The income-tax website showed a tax payable of ₹5,000 after giving credit for TDS. However, on the first page …
Read summaryShree Vagad Visha Oswal Chovisi Mahajan Charitable Trust Vs. Assistant Director of Income Tax-II(2), Mumbai
ITA No.5854/Mum/2025Mumbai Bench19 Jan 2026The assessee, Shree Vagad Visha Oswal Chovisi Mahajan Charitable Trust, filed its return of income for the assessment year 2010-11 declaring NIL income after claiming exemption. Subsequently, the Assessing Officer (AO) reopened the assessme…
Read summaryShiva Ramprasad Nirmal Vs. Office of the Income Tax Officer Ward 2(1)
ITA No.5080/M/2025Mumbai Bench12 Jan 2026The case involves Shiva Ramprasad Nirmal, who declared a total income of Rs.5,81,630/- for the assessment year 2020-21. His return was selected for e-verification under Section 135(a) of the Income Tax Act, 1961. During verification, it was…
Read summarySharda Chambers Premises Co-Op Society Ltd. vs. ACIT-17(3)
ITA No. 6554/MUM/2025Mumbai Bench23 Jan 2026The assessee, Sharda Chambers Premises Co-Op Society Ltd., filed its return of income for the year under consideration on 01.10.2018, declaring a total income of ₹23,59,890/-, primarily comprised of rental income. The return was selected fo…
Read summaryShankerlal Namomal Jarani vs. ITO
ITA Nos. 7374 to 7379/Mum/2025Mumbai Bench22 Jan 2026The assessee, Shankerlal Namomal Jarani, filed his return of income for the assessment years 2014-15 to 2016-17, which were processed under section 143(1) of the Income Tax Act, 1961. Based on information indicating that income had escaped …
Read summaryShalem Assemblies of God Mission Vs. Income Tax Exemption
I.T.A. No. 5750/Mum/2025Mumbai Bench23 Jan 2026The assessee, Shalem Assemblies of God Mission, a trust, filed its return of income declaring total income as NIL. The Assessing Officer (AO) passed an ex parte order under section 144 of the Income Tax Act, 1961, denying exemption under se…
Read summaryShaheed Bhagat Singh Education Society Vs. ITO (Exemption) Ward 2(3), Mumbai
I.T.A. No. 3827/Mum/2025Mumbai Bench23 Jan 2026The assessee, Shaheed Bhagat Singh Education Society, a trust, filed its return of income on 31.12.2023 showing a total income of Rs.82,00,950/-. The Assessing Officer (AO) issued an intimation under section 143(1) of the Income Tax Act, 19…
Read summarySenior Citizen Santacruz (Paschim) Sanstha Vs. Commissioner of Income Tax (Appeals) – NFAC, Mumbai
I.T.A. No. 7183/Mum/2025Mumbai Bench19 Jan 2026The assessee, Senior Citizen Santacruz (Paschim) Sanstha, filed its Return of Income for the Assessment Year 2017-18 on 02.09.2017, declaring total income at NIL. The trust is registered as a charitable organization with DIT(E), Mumbai, und…
Read summarySeema Pritam Sharma vs. ITO
ITA No. 6595/Mum/2025Mumbai Bench5 Jan 2026The assessee, Seema Pritam Sharma, filed her return of income for the assessment year 2022-23 declaring income of Rs.11,40,566/-. During the assessment proceedings, the Assessing Officer found that the assessee had made payments of Rs.15,38…
Read summarySandip Foundation v/s Deputy Commissioner of Income Tax
ITA No.6031/MUM/2025Mumbai Bench19 Jan 2026The assessee, Sandip Foundation, filed an appeal against the order dated 02.07.2025 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which arose from an order passed under section 154 of th…
Read summaryRotary Club of Mumbai Soho Charitable Trust Vs. CIT(Exemptions), Mumbai
ITA No.5041/Mum/2025 & 5042/Mum/2025Mumbai Bench6 Jan 2026The Rotary Club of Mumbai Soho Charitable Trust, a public charitable trust registered under the Bombay Public Trusts Act, 1950, had been granted provisional registration under section 12A of the Income-tax Act, 1961, which was valid up to t…
Read summaryReliable Enterprises vs The Income Tax Officer, Ward 4(1), Thane
ITA No.4811/MUM/2025 & ITA No.4812/MUM/2025Mumbai Bench9 Jan 2026These are two appeals preferred by the Assessee, Reliable Enterprises, for the Assessment Year 2014-2015. ITA No.4811/Mum/2025 pertains to the quantum proceedings, where the Assessee has challenged the order passed by the National Faceless …
Read summaryRed Hat India Private Limited Vs. Principal Commissioner of Income Tax-6, Mumbai
ITA No.3016/Mum/2025Mumbai Bench8 Jan 2026The assessee, Red Hat India Private Limited, filed its original return declaring nil taxable income and disclosed an international transaction in the nature of royalty with its associated enterprise, Red Hat Inc. Upon finalisation of its bo…
Read summaryRed Hat India Private Limited Vs. Assistant Commissioner of Income Tax, Circle 15(3)(1), Mumbai
ITA No.3853/Mum/2025Mumbai Bench12 Jan 2026The assessee, Red Hat India Private Limited, is part of the globally renowned Red Hat Group and is ultimately held by Red Hat Inc., USA. The company is engaged in providing open-source software solutions to customers across jurisdictions. T…
Read summaryRattan Jodharam Harchwani v/s. Income Tax Officer, Ward – 2(2)
ITA No.5771/MUM/2025Mumbai Bench13 Jan 2026The Assessing Officer received information that the assessee had deposited cash of Rs 4.36 cr. in his bank account with Konark Urban Coop. Bank, Ulhasnagar from 07.11.2013 to 20.04.2015. No return of income was filed. Based on search and se…
Read summaryM/s. R.M. Bhuther and Co. Vs. National Faceless Appeal Centre
ITA No.7294/Mum/2025Mumbai Bench23 Jan 2026The assessee, M/s. R.M. Bhuther and Co., a partnership firm, filed its original return of income for the Assessment Year 2017-18 declaring total income at Rs.Nil. The return was processed under section 143(1) of the Income Tax Act, 1961. Th…
Read summary