Income Tax Act, 1961 - Section 11—Charitable trust—Exemption under section 11—Denial on the ground of delayed filing of audit report in Form 10B Masoomeen Education Society v. CIT(A) (2026) 202 TR (A) 189 (Pun-Trib) : 2025 TaxPub(DT) 7368 (Pune-Trib) Income Tax Act, 1961 - Section 12AB(4)—Charitable trust—Cancellation of registration under section 12AB(4)—Alleged ‘specified violations’ occurring prior to the introduction of provision Ram Saran Das Kishori Lal Charitable Trust v. CIT (E) (2026) 202 TR (A) 194 (Del-Trib) : 2025 TaxPub(DT) 8342 (Del-Trib) Income Tax Act, 1961 - Section 11, 2(15)—Charitable trust—”Education” under section 2(15)—Assessee running structured courses with formal instruction, curriculum, and certification—Lack of affiliation or degree-granting authority GIA India v. ITO (E) (2026) 202 TR (A) 193 (Mum-Trib) : 2025 TaxPub(DT) 8328 (Mum-Trib) Income Tax Act, 1961 - Section 11(6)—Charitable trust—Disallowance of depreciation under section 11(6)—Cost of assets not claimed as application of income Indian Institute of Information Technology Society v. Dy. CIT (2026) 202 TR (A) 192 (Ahd-Trib) : 2025 TaxPub(DT) 3331 (Ahd-Trib) : (2025) 212 ITD 163 (Ahd-Trib) Income Tax Act, 1961 - Section 263—Revision under section 263—Erroneous and prejudicial assessment order —Claim of deduction under section 80-IA against gross total income VITP Private Ltd. v. Dy. CIT (2026) 202 TR (A) 230 (Hyd ‘B’-Trib) : 2025 TaxPub(DT) 7316 (Hyd-Trib) Income Tax Act, 1961 - Section 153A—Search and seizure—Assessment under section 153A—Mechanical, ritualistic grant of approval under section 153D Pr. CIT v. Citron Infraprojects Ltd. (2026) 202 TR (A) 224 (Bom-HC) : 2025 TaxPub(DT) 8486 (Bom-HC) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 69 in respect of shortage of stock—Sales not recorded in the books of account Dy. CIT v. N.T. Agro Food Products (2026) 202 TR (A) 206 (Kol-Trib) : 2025 TaxPub(DT) 4793 (Kol-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68 in respect of alleged bogus LTCG on sale of shares—Assessee provided conclusive evidences Amee Shreyance Shah v. ITO (2026) 202 TR (A) 203 (Mum-Trib) : 2025 TaxPub(DT) 4204 (Mum-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68 for cash deposits and loan and advances—Income is already estimated Ashok Sharma v. ITO (2026) 202 TR (A) 202 (Kol’C’-Trib) : 2025 TaxPub(DT) 2205 (Kol-Trib) Income Tax Act, 1961 - Section 145—Accounting method—Estimation of income—Application of gross profit rate without allowing deduction for expenses Ashok Sharma v. ITO (2026) 202 TR (A) 215 (Kol ‘C’-Trib) : 2025 TaxPub(DT) 2205 (Kol-Trib)