Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Agricultural receipts treated as unexplained cash credit Vithoba Holiday Resort (P) Ltd. v. ITO, Ward-14(3)(1), Aayakar Bhavan, Mumbai (2026) 204 TR (A) 199 (Mum ‘SMC’-Trib) : 2026 TaxPub(DT) 3858 (Mum-Trib) Income Tax Act, 1961 - Section 10(1)—Exemption under section 10(1)—Agricultural income—Assessee consistently declaring agricultural income furnished ownership documents of agricultural land Vithoba Holiday Resort (P) Ltd. v. ITO, Ward-14(3)(1), Aayakar Bhavan, Mumbai (2026) 204 TR (A) 184 (Mum ‘SMC’-Trib) : 2026 TaxPub(DT) 3858 (Mum-Trib) Income Tax Act, 1961 - Section 69—Income from undisclosed sources—Addition under sections 69/56(2)(x) —Based on registration of sale deed without actual transaction in the year Vinay Rawal v. Income Tax Officer, Ward 61(1), Civic Centre, New Delhi (2026) 204 TR (A) 203 (Del ‘B’-Trib) : 2026 TaxPub(DT) 3844 (Del-Trib) Income Tax Act, 1961 - Section 12AB—Charitable trust—Rejection of registration under section 12AB—Lack of registration under State Trust Act, however, Registration subsequently obtained before adjudication Apna Ghar Ashram Pali v. CIT (Exemption) (2026) 204 TR (A) 189 (Jod-Trib) : 2026 TaxPub(DT) 3843 (Jod-Trib) Income Tax Act, 1961 - Section 142A(6)—Assessment—Addition to income—Difference between purchase consideration and stamp value without valuation report Metiabruz Retail & Warehousing LLP v. ITO (2026) 204 TR (A) 212 (Kol ‘C’-Trib) : 2026 TaxPub(DT) 3810 (Kol-Trib) Income Tax Act, 1961 - Section 23—Income from house property—Annual lettable value—Notional rental income—Properties used for own business Harshad Kanjibhai Panchani v. Assistant Commissioner of Income Tax (2026) 204 TR (A) 192 (Surat-Trib) : 2026 TaxPub(DT) 3793 (Srt-Trib) Income Tax Act, 1961 - Section 270A—Penalty under section 270A—Misreporting or under-reporting of income —Failure to specify specific limb of misreporting in show cause notice Girish Raghuram v. Dy. CIT (2026) 204 TR (A) 222 (Chen ‘D’-Trib) : 2026 TaxPub(DT) 3681 (Chenn-Trib) Income Tax Act, 1961 - Section 79—Loss—Carry forward and set off—Post-amalgamation—Shareholding not changed—51% voting rights continued Asstt. CIT v. MCGRAW Hill Education (India) (P.) Ltd. (2026) 204 TR (A) 208 (Del ‘E’-Trib) : 2026 TaxPub(DT) 3555 (Del-Trib) Income Tax Act, 1961 - Section 251—Appeal (CIT(A)—Additional claim—Not made in original or revised return—Made before AO through revised computation Asstt. CIT v. MCGRAW Hill Education (India) (P.) Ltd. (2026) 204 TR (A) 220 (Del ‘E’-Trib) : 2026 TaxPub(DT) 3555 (Del-Trib) Income Tax Act, 1961 - Section 2(15)—Charitable trust—Charitable purpose—Education under section 2(15)—Running a play school and kindergarten Indian Institute of Model Education Society v. CIT (2026) 204 TR (A) 183 (Chd ‘B’-Trib) : 2026 TaxPub(DT) 3536 (Chd-Trib) : (2026) 218 ITD 416 (Chd-Trib)