Browse Tax Judgements
Showing 1–20 of 22 judgements · Browse by section & bench
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ATOP Products Pvt. Ltd vs. DCIT
The assessee, ATOP Products Pvt. Ltd, filed an appeal against the order of the ld National Faceless Appeal Centre (NFAC), Delhi, which confirmed the disallowance of ₹ 27,86,561/- on account of bad debts written off. The assessee is a privat…
M/s. Subros Educational Society (Regd) vs. ACIT, Circle-2(1), New Delhi
The assessee, M/s. Subros Educational Society (Regd), filed an appeal against the order of the ld. National Faceless Appeal Centre (NFAC), Delhi dated 14.07.2025 pertaining to AY 2023-24. The AO, CPC had processed the return u/s 143(1) of t…
M/s SMV Agencies Pvt. Ltd. vs Assessment Unit, Income Tax Department
The assessee filed an early hearing petition dated 12.02.2026 requesting urgent listing and disposal of the appeal. Both parties consented for regular hearing. The assessee raised grounds of appeal against the ex-parte order of the Ld. AO a…
Pramod Kumar Karnwal v. ACIT-1
The assessee filed his return for A.Y. 2023-24 declaring income of ₹ 60,75,990/- from running of a petrol pump as a dealer of IOCL. The case was selected for scrutiny during which the AO noted that the assessee had not declared contract inc…
Shri Baba Balakpuri Ji Charitable Trust vs CIT(E)
The appeal is preferred by the assessee against the orders dated 12.09.2025, by Ld. CIT(E), Chandigarh, u/s 80G of the Income Tax Act, 1961 for A.Y. 2023-24. The assessee was not represented, and the case was heard ex-parte with the assista…
Shri Shahzeb Khan vs ACIT
A search and seizure action was undertaken u/s 132 in the Goyal Gas Group of cases on 10.01.2023 in which the assessee was also covered. The assessee had filed his original return for A.Y. 2023-24 on 23.07.2023, declaring total income of Rs…
MBD Printographics Private Ltd. vs. DCIT
The assessee, MBD Printographics Private Ltd., filed an appeal against the order of the Ld. Commissioner of Income-tax (Appeals), Mumbai, denying the benefit of the new tax regime under Section 115BAA of the Income Tax Act, 1961 due to non-…
Ferranza Electric Vehicle Pvt. Ltd Vs. DCIT
The assessee filed its return of income for AY 2023-24 on 15.10.2023, which was deemed invalid under section 139(9) of the Income Tax Act, 1961. The assessee subsequently filed a revised return under section 139(5) on 18.12.2023, opting for…
Eradicatus Infectus Pvt. Ltd. vs. DCIT
The assessee-company, Eradicatus Infectus Pvt. Ltd., incorporated on 04.12.2019, is engaged in the business of Healthcare & Lifesciences Industry & Medical Devices/ Bio Medical Sector. The company filed its Income Tax Return for AY 2023-24 …
MAI E-Travel Services Private Limited vs. Dy. Director
The assessee, MAI E-Travel Services Private Limited, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC) dated 26.07.2024 for the Assessment Year 2023-24. The assessee…
Anandotsav Ashram Trust Vs. CIT (Exemption), Delhi
The appellant, Anandotsav Ashram Trust, came into existence in 1997 and obtained provisional registration under section 12A of the Income Tax Act, 1961 on 27.05.2021. It filed a fresh application on 24.02.2023 in Form No. 10AB for registrat…
Shiksha Simiti Tanko Vs. Income Tax Officer
The assessee, Shiksha Simiti Tanko, filed an appeal for the assessment year 2023-24 against the order of the Commissioner of Income Tax (Appeals)/Addl./JCIT(A), Jodhpur, who had refused to condone the delay of 365 days in filing the assesse…
Mahavir Prasad Gupta and Sons Vs DCIT, Central Circle-16
The assessee, Mahavir Prasad Gupta and Sons, filed an appeal against the order dated 30.09.2025 of the learned Commissioner of Income Tax (Appeals)-26, New Delhi, which dismissed the assessee's appeal ex-parte. The assessee claimed that the…
Maa Chintpurni Mandir Trust Vs Income Tax Officer
The Maa Chintpurni Mandir Trust filed an appeal against the order of the CIT(E), Chandigarh, which rejected its section 12A registration application under the Income Tax Act, 1961. The appeal was filed with a delay of 638 days, which was co…
Indian Institute of Foreign Trade Vs Deputy Commissioner of Income Tax
The Indian Institute of Foreign Trade (IIFT) filed an appeal against the order of the Commissioner of Income Tax (Appeal) dated 16.06.2025, which arose from an assessment order dated 18.11.2024. The IIFT claimed exemption under Section 11 o…
Gemini Haryanvi Charitable Trust Vs. Income Tax Officer
The assessee/appellant, Gemini Haryanvi Charitable Trust, is aggrieved against the lower authorities' assessment and lower appellate findings adding an amount of Rs.16.50 lakhs as unexplained investment under section 69 of the Income-tax Ac…
Awadh Foundation Vs. Income Tax Officer (E)
The assessee, Awadh Foundation, filed an appeal against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi’s order dated 13.11.2025, which refused to condone the delay of 168 days in filing the ass…
ITA No. 2190/DEL/2025
The assessee, ARYA SMAJ, filed an application in Form 10AB on 26.09.2023, seeking registration under sub-clause (iii) of clause (ac) of sub-section(1) of section 12A of the Income Tax Act, 1961. The application was rejected by the Ld. CIT(E…
Ambika Prasad Mangaraj Vs. Income Tax Officer
This appeal arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the 'CIT(A)/NFAC'], Delhi’s DIN & Order No: ITBA/NFAC/S/250/2025-26/1081853541(1), dated 17.10.2025 involving proceedings under s…
ITA No.2882/Del/2025 ACIC BMU Foundation (AY: 2023-24)
This appeal is preferred by the assessee, ACIC BMU Foundation, against the order dated 23.04.2024 of the CIT (Exemption), Delhi, rejecting the application under section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The assessee failed to app…