Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 07-Apr-2026 -- Section : 143(2) 92A(2)(a) 92BA 92CA 40A 40A(2) 92BA(i) 40A(2)(a) 142(1) 129 14A 8(2)(iii -- Pune-Trib -- ITO v. Vikram Tea Processing (P) Ltd. Revenue Appeal DismissedIT Appeal Nos. 2285 (Pun) of 2024 and 2285 (Pun) of 20242025 TaxPub(DT) 7577 (Pune-Trib) 07-Apr-2026 -- Section : 44AB 139(1) 92-E 119 234A 119(2) 10 12A 33AB 35D 50B 80-1B 92F 115JC 5A 92E -- Guj-HC -- Income Tax Bar Association v. UOI Petition DisposedR/Special Civil Application Nos. 13533, 13582 and 13589 of 20252025 TaxPub(DT) 7576 (Guj-HC) 07-Apr-2026 -- Section : 143(3) 115BBE 69C 234B 139 133A 143(2) 69A 127 68 69A/69B 133A/131 271AAC 244 -- Jp-Trib -- Hiralal Vijawat v. ACIT/DCIT Assessee Appeal AllowedIT Appeal No. 614 (JP) of 20252025 TaxPub(DT) 7575 (Jp-Trib) 07-Apr-2026 -- Section : 9(1)(vii) 139(1) 9(1)(vi) -- Del-Trib -- Forcepoint International Technology Ltd. v. ACIT Assessee Appeal AllowedIT Appeal No. 976 (Delhi) of 20232025 TaxPub(DT) 7570 (Del-Trib) 07-Apr-2026 -- Section : 143(3) 68 133(6) 142(1) 115BBE 6869 43(5) 69A 69C 139 44AB -- Jp-Trib -- Dinesh Kumar Tak v. ITO Assessee Appeal Partly AllowedIT Appeal No. 981 (JP) of 20252025 TaxPub(DT) 7569 (Jp-Trib) 07-Apr-2026 -- Section : 143(2) 142(1) 57 92CA -- Mum-Trib -- Dy. CIT v. Mahindra Homes (P) Ltd. Revenue Appeal AllowedIT Appeal No. 1212 (Mum.) of 20252025 TaxPub(DT) 7567 (Mum-Trib) 07-Apr-2026 -- Section : 250 801A(4) 80IA(4) 80IA(4)(i) 2(12) 7(1) 80-IA(4) -- Mum-Trib -- Dy. CIT v. Gateway Distriparks Ltd. Revenue Appeal DismissedIT Appeal Nos. 3815 and 3816 (Mum.) of 20252025 TaxPub(DT) 7564 (Mum-Trib) 07-Apr-2026 -- Section : 80IA 133(6) 92BA 80IA(8) 80IA(6) 92F(ii) 92CA(3) 92CA(1) 92CA(2) 92D(3) 14A 115 -- Mum-Trib -- Dy. CIT v. Aarti Industries Ltd. Appeal DismissedIT Appeal No. 4869 (Mum) of 20232025 TaxPub(DT) 7563 (Mum-Trib) 07-Apr-2026 -- Section : 143(3) 147 10A/10AA 10AA 35(1)(ii) 144C(3) 148 10AA(4) 2 10AA(2) 80-1A 154 92C -- Mum-Trib -- Dy. CIT v. 63 Moons Technologies Ltd. Revenue Appeal DismissedIT Appeal Nos. 2110 to 2112 (Mum) of 20252025 TaxPub(DT) 7562 (Mum-Trib) 07-Apr-2026 -- Section : 482 226(4) 132 132(3) 281B 102 44 136 293 132B 5(1) 8(3)(a) 45 71 8(8) 2(24 -- Del-HC -- Asstt. CIT v. State Petition DisposedCrl. M.C. 2198 of 20182025 TaxPub(DT) 7557 (Del-HC) 07-Apr-2026 -- Section : 143(3) 14A 115JB 14A(2) -- Mum-Trib -- ACIT v. Cyquator Media Services (P) Ltd. Revenue Appeal DismissedITA No. 4048/Mum/20252025 TaxPub(DT) 5726 (Mum-Trib) 07-Apr-2026 -- Section : 36(1)(iii) -- Mum-Trib -- ACIT v. Thirumalai Chemicals Ltd. Revenue Appeal DismissedITA No. 5029/MUM/2024 and ITA No. 5032/MUM/20242025 TaxPub(DT) 5725 (Mum-Trib) 07-Apr-2026 -- Section : 250 143(3) 147 40(a)(ia) 201 201(1A) 271C 40(a)(i) 195 -- Mum-Trib -- ACIT v. Hari Krishna Exports (P) Ltd.ITA No. 3618/Mum/2025 and C.O. No. 167/Mum/2025 (Arising out of ITA No. 3618/Mum/2025)2025 TaxPub(DT) 5724 (Mum-Trib) 07-Apr-2026 -- Section : 143(3) 144C 148 143(2) -- Guj-HC -- VR Bharat (P) Ltd. v. National Faceless Assessment Centre & Anr.R/Special Civil Application No. 10896 of 20222025 TaxPub(DT) 5634 (Guj-HC) 07-Apr-2026 -- Section : 115BAB 139(1) 143(1) (1) 338 80-ID 10AA 32 33AB 35 35CCC 80JJAA 72A 92BA 92F -- Raipur Bench -- Vivrn Foods (P) Ltd. v. ITO Assessee Appeal DismissedITA No. 364/RPR/20252025 TaxPub(DT) 5632 (Raipur Bench) 07-Apr-2026 -- Section : 147/148 35(1) 35(1)(ii) 35(1)(II) 143(3) 148 12A -- Chd-Trib -- Vardhman Polytex Ltd. v. ACIT Assessee Appeal DismissedITA No. 542/CHD/20112025 TaxPub(DT) 5621 (Chd-Trib) 07-Apr-2026 -- Section : 153D -- Raipur Bench -- Tulika Kedia v. Asstt. CIT Assessee Appeal AllowedITA Nos. 143, 144, 145 & 146/RPR/20252025 TaxPub(DT) 5612 (Raipur Bench) 07-Apr-2026 -- Section : 40(a)(ii) 143(2) -- Del-Trib -- Trustworthy Gems & Jewellery (P) Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 1282/Del/20182025 TaxPub(DT) 5611 (Del-Trib) 07-Apr-2026 -- Section : 12AA 92(3) 12AA? 11 2(15) -- Mad-HC -- DIT (E) v. Trinity Educational Trust In Favour of AssesseeTCA No. 582 of 20132025 TaxPub(DT) 5609 (Mad-HC) 07-Apr-2026 -- Section : 143(1) 43B 250 143(1)(a) 154 -- Del-Trib -- Tirlok Chand Sharma v. DCIT Assessee Appeal AllowedITA No. 6136/DEL/20242025 TaxPub(DT) 5606 (Del-Trib) 07-Apr-2026 -- Section : 40(a)(i) 195 201 143(3) -- Bom-HC -- Jt. CIT v. Tumkur Minerals (P) Ltd. Revenue Appeal DismissedTax Appeal No. 26 of 20242025 TaxPub(DT) 5598 (Bom-HC) 07-Apr-2026 -- Section : 53A 143(3) 147/148 2(47) 271(1)(c) -- Chd-Trib -- ITO v. Deyem Industry Nalagarh Revenue Appeal DismissedITA No. 708/Chd/20232025 TaxPub(DT) 5596 (Chd-Trib) 07-Apr-2026 -- Section : 90/91 143(1)/154 295 91 139(1) -- Del-Trib -- ITO v. Fashion Factory Revenue Appeal DismissedITA No. 4974/DEL/20242025 TaxPub(DT) 5595 (Del-Trib) 07-Apr-2026 -- Section : 80G 80G(5)(i) 10(23C) 80G(5)(vi) 11(1)(a) 11(4)(a) -- Mad-HC -- CIT v. P.S. Ramasamy Telugu Minority Educational & Charitable Trust Appeal DismissedTCA No. 324 of 20112025 TaxPub(DT) 5590 (Mad-HC) 07-Apr-2026 -- Section : 250 143(3) 144(B) -- Karn-HC -- Suresh Kumar Paruchuri v. CIT(A) Petition AllowedWrit Petition No. 103507 of 2025 (T-IT)2025 TaxPub(DT) 5577 (Karn-HC) 07-Apr-2026 -- Section : 12(A) 11 11(2) 143(1)(a) 119(2) 19(2)(b) 119(2)(b) 139(4) -- MP-HC -- St. Tomas Education & Welfare Society v. Revenue Department & Ors. Petition DisposedWrit Petition No. 19747 of 20222025 TaxPub(DT) 5574 (MP-HC) 07-Apr-2026 -- Section : 153A 153A(1)(b) 143(2) 133A 153A(1)(a) 14392) 391 143(3) -- Del-Trib -- SRS Buildcon (P) Ltd. v. DCIT Appeal AllowedITA Nos. 3621, 3622, 3623, 3624, 3625, 3626/Del/2018 and ITA No. 3635/Del/20182025 TaxPub(DT) 5572 (Del-Trib) 07-Apr-2026 -- Section : 143 144 156 238 5(1) 7 31 33 -- Bom-HC -- Smaaash Entertainment (P) Ltd. v. Asstt. CITWrit Petition No. 3272 of 20242025 TaxPub(DT) 5568 (Bom-HC) 07-Apr-2026 -- Section : 271(1)(c) 250 246 -- Hyd-Trib -- Sitarama Rao v. ACIT Assessee Appeal AllowedITA No. 1368/Hyd/2024 to 1373/Hyd/2024 and 1375/Hyd/20242025 TaxPub(DT) 5567 (Hyd-Trib) 07-Apr-2026 -- Section : 154 80C -- Chd-Trib -- Sahil Jain v. ITO Appeal Partly AllowedITA No. 1243/Chandi/20242025 TaxPub(DT) 5561 (Chd-Trib) 07-Apr-2026 -- Section : 50C 50C(2) 16A 23A 24 35 55A 250(4) -- Raipur Bench -- Ram Bhuvan Yadav v. Dy. CIT Assessee Appeal AllowedITA No. 325/RPR/20252025 TaxPub(DT) 5560 (Raipur Bench) 07-Apr-2026 -- Section : 147 144C(13) 144C(5) 56(2)(x) 144C(1) 6 139 148A(b) 148A(d) 143(2) 43CA -- Pune-Trib -- Gurudev Chandrashekhar Karanth v. ITD Assessee Appeal Partly AllowedITA No. 147/PUN/20252025 TaxPub(DT) 5557 (Pune-Trib) 07-Apr-2026 -- Section : 80G(5) 12A 80G(5)(ii) -- Ahd-Trib -- Shree Loheshwar Mahadev Trust v. CIT(E) Assessee Appeal AllowedITA No. 472/AHD/20252025 TaxPub(DT) 5555 (Ahd-Trib) 07-Apr-2026 -- Section : 143(3) 44ADA 44AA(1) 40(b) 10(2) 23(5) -- Del-Trib -- Ranu Gupta v. ACIT Assessee Appeal AllowedITA No. 2224/Del/20252025 TaxPub(DT) 5551 (Del-Trib) 07-Apr-2026 -- Section : 250 143(3) 147 148 44AB 68 69A -- Asr-Trib -- Dharmendra Narula v. ITO Assessee Appeal Partly AllowedITA No. 512/Asr/20242025 TaxPub(DT) 5548 (Asr-Trib) 07-Apr-2026 -- Section : 143(3) 41(1) -- Del-Trib -- Umkal Healthcare (P) Ltd. v. ACIT Assessee Appeal Partly AllowedITA No. 2874/Del/20192025 TaxPub(DT) 5547 (Del-Trib) 07-Apr-2026 -- Section : 80G 80G(5)(iv) 2(15) 13(1)(c) -- Hyd-Trib -- Research in Environment Education & Development Society v. ITO Assessee Appeal AllowedITA No. 93/Hyd/20252025 TaxPub(DT) 5545 (Hyd-Trib) 07-Apr-2026 -- Section : 147 144 50C 139 148 144C(1) -- Hyd-Trib -- Shamsu Ul Zoha Jermain v. ITO Assessee Appeal AllowedITA No. 1125/Hyd/20242025 TaxPub(DT) 5544 (Hyd-Trib) 07-Apr-2026 -- Section : 250 143(1) 143(1)(a) 6 90 -- Pune-Trib -- Yogesh Hanumantrao Joshi v. Dy. CIT Assessee Appeal AllowedITA No. 956/PUN/20252025 TaxPub(DT) 5534 (Pune-Trib) 07-Apr-2026 -- Section : 250 143(3) 271(1)(c) -- Rkt-Trib -- Sanjaykumar Vallabhbhai Pan (HUF) v. ITO Assessee Appeal AllowedITA No. 958/RJT/20242025 TaxPub(DT) 5530 (Rkt-Trib) 07-Apr-2026 -- Section : 250 143(1) 43B 40(a)(ia) 143(1)(a) 201(1) 194A -- Rkt-Trib -- Polo Plus Containers v. DCIT Assessee Appeal AllowedITA No. 436 and 437/RJT/20232025 TaxPub(DT) 5520 (Rkt-Trib) 07-Apr-2026 -- Section : 69A 148 147 54F 115BBE 271AAC 143(2) 142(1) -- Raipur Bench -- Neelam Mandhani v. ITO Assessee Appeal AllowedITA No. 303/RPR/20252025 TaxPub(DT) 5516 (Raipur Bench) 07-Apr-2026 -- Section : 250 143(1) 80P 80AC(ii) 139(1) 143(1)(a) -- Pune-Trib -- Narhari Maharaj Majoor Sahakari Sanstha Ltd. v. ITO Assessee Appeal AllowedITA No. 1458/PUN/20252025 TaxPub(DT) 5515 (Pune-Trib) 07-Apr-2026 -- Section : 143(3) 147 148 68 -- Chd-Trib -- Nalagarh Chemicals (P) Ltd. v. ITO Appeal DismissedITA No. 330/CHANDI/20242025 TaxPub(DT) 5513 (Chd-Trib) 07-Apr-2026 -- Section : 143(3) 68 115BBE 133A 245(D)(4) -- Chd-Trib -- Lalit Kumar v. DCITITA No. 685/Chandi/2024, ITA No. 686/Chandi/2024, CO No. 28/Chandi/2024 (In ITA No. 685/Chandi/2024), CO No. 29/Chandi/2024 (In ITA No. 686/Chandi/2024)2025 TaxPub(DT) 5505 (Chd-Trib) 07-Apr-2026 -- Section : 159 143(1) 154 244A 264 119 -- Guj-HC -- Kusumben Kishorkumar Rana v. ITOR/Special Civil Application No. 13041 of 20242025 TaxPub(DT) 5504 (Guj-HC) 07-Apr-2026 -- Section : 250 143(3) 14A 144 139(1) 115JB -- Mum-Trib -- Jt. CIT v. Gateway Distriparks Ltd. Revenue Appeal DismissedITA No. 2432/Mum/20252025 TaxPub(DT) 5499 (Mum-Trib) 07-Apr-2026 -- Section : 80G(5) 2(15) 80G(5)(ii) 80G(5B) -- Srt-Trib -- Jay Bhawani Mandhani Charitable Trust v. CIT(E) Assessee Appeal AllowedITA No. 155/SRT/20252025 TaxPub(DT) 5495 (Srt-Trib) 07-Apr-2026 -- Section : 143(2) 68 145(3) 68/69A -- Del-Trib -- ITO v. Anil Kumar Bhakkar Revenue Appeal DismissedITA No. 4769/DEL/20242025 TaxPub(DT) 5490 (Del-Trib) 07-Apr-2026 -- Section : 250 54B 254 -- Srt-Trib -- Ibrahim Yakub Doba v. ITO Assessee Appeal AllowedITA No. 337/SRT/20242025 TaxPub(DT) 5487 (Srt-Trib) 07-Apr-2026 -- Section : 250 271D 271DA 132 153A 143(3) 269ST 249 -- Kol-Trib -- Gurupada Maji v. Addl. CIT Assessee Appeal AllowedITA Nos. 376, 391, 392 and 393/KOL/20252025 TaxPub(DT) 5482 (Kol-Trib) 07-Apr-2026 -- Section : 143(3) 153A(1)(b) 153D -- Del-Trib -- Ess Aar Corporate Services (P) Ltd. v. ACIT Assessee Appeal AllowedITA Nos. 2901 to 2905/Del/20242025 TaxPub(DT) 5475 (Del-Trib) 07-Apr-2026 -- Section : 92CA(3) 144C(5) -- Del-Trib -- Eli Lilly & Company (India) (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 3500/Del/20242025 TaxPub(DT) 5474 (Del-Trib) 07-Apr-2026 -- Section : 143(3)of 68 -- Chd-Trib -- DCIT v. Gautam Malhotra Appeal DismissedITA No. 677/CHANDI/20242025 TaxPub(DT) 5462 (Chd-Trib) 07-Apr-2026 -- Section : 143(3) 147 145(3) -- Chd-Trib -- DCIT v. Paramount Impex Appeal DismissedITA No. 642/CHANDI/20242025 TaxPub(DT) 5461 (Chd-Trib) 07-Apr-2026 -- Section : 264 143(1) 254 -- Cal-HC -- Crown Electromechanical (P) Ltd. v. Pr. CITWPO No. 343 of 20252025 TaxPub(DT) 5459 (Cal-HC) 07-Apr-2026 -- Section : 80-IA 80HHC 80-IA(9) 80-IA(5) -- Mad-HC -- CIT v. Eid Parry (India) Ltd. Appeal DisposedTCA No. 47 of 20122025 TaxPub(DT) 5458 (Mad-HC) 07-Apr-2026 -- Section : 250 143(3) 143(2) 144C(3) 1&2 -- Del-Trib -- Asstt. CIT v. Italian Thai Development Public Co. Appeal DismissedITA Nos. 2870 to 2873/DEL/20242025 TaxPub(DT) 5448 (Del-Trib) 07-Apr-2026 -- Section : 253 143(3) 246A 80P 38(2) 37 250 249(3) 251(1)(a) 251(2) 250(6) -- Ind-Trib -- Shree Rajendra Suri Sah Sakh Santha Myd v. ITO Assessee Appeal AllowedITA No. 786/Ind/20242025 TaxPub(DT) 5419 (Ind-Trib) 07-Apr-2026 -- Section : 11 143(1) 12A 139(1) -- Ahd-Trib -- Shree Bhakt Samaj Vikas Education Trust v. Asstt. CIT(E) Assessee Appeal AllowedITA No. 775/Ahd/20252025 TaxPub(DT) 5417 (Ahd-Trib) 07-Apr-2026 -- Section : 250 147 144B 148 139(1) 143(2) 133A 143(3) 68 -- Pune-Trib -- Sharad Shivnarayan Kasat v. DCIT Assessee Appeal DismissedITA No. 1273/PUN/20242025 TaxPub(DT) 5412 (Pune-Trib) 07-Apr-2026 -- Section : 147 144 69A 69C 68 115BBE 148 271AAC(1) 270A 272A(1)(d) 144B 271(1)(c) 156 -- Jp-Trib -- Maneesh Joshi v. ITO Assessee Appeal AllowedITA No. 613/JPR/20252025 TaxPub(DT) 5406 (Jp-Trib) 07-Apr-2026 -- Section : 148 148(2) 133(6) 147 144 69 250 149(1)(b) 292BB 133(6)/131 -- Del-Trib -- Varun Gupta v. ITO Assessee Appeal Partly AllowedITA No. 1215/DEL/20242025 TaxPub(DT) 5403 (Del-Trib) 07-Apr-2026 -- Section : 69A 148 -- Bang-Trib -- Ram Kumar Tallah v. ITO Allowed PetitionITA No. 686/Bang/2025 and SP No. 42/Bang/2025 (in ITA No. 686/Bang/2025)2025 TaxPub(DT) 5401 (Bang-Trib) 07-Apr-2026 -- Section : 250 154 161(1) 143(1) -- Pune-Trib -- Shrikant Herwade Family Trust v. ITO Assessee Appeal AllowedITA Nos. 1449 to 1452/PUN/20252025 TaxPub(DT) 5399 (Pune-Trib) 07-Apr-2026 -- Section : 148 142(1) 2(22)(e) 22(2)(e) 143(1) 115JA 147 -- Guj-HC -- Relitrade Stock Broking (P) Ltd. v. ITO Petition AllowedR/Special Civil Application No. 5399 of 20222025 TaxPub(DT) 5371 (Guj-HC) 07-Apr-2026 -- Section : 250 69C 251 147 144B -- Ahd-Trib -- Ramjibhai Kesaraji Patel v. ITO Assessee Appeal Partly AllowedITA No. 827/Ahd/20252025 TaxPub(DT) 5368 (Ahd-Trib) 07-Apr-2026 -- Section : 260A 147 143(3) 143(1) 148 69C 147(a) 147(1) -- Cal-HC -- Pr. CIT v. Purple Suppliers (P) Ltd. Application DismissedITAT/84/2025, IA No. GA/2/2025, ITAT/85/2025, IA No. GA/2/2025, ITAT/86/2025, IA No. GA/2/20252025 TaxPub(DT) 5353 (Cal-HC) 07-Apr-2026 -- Section : 254(2) 143 36(1)(va) 254(1) 139 139(1) 260A -- Bom-HC -- Prakash D. Koli v. Income Tax Appellate TribunalWrit Petition No. 10075 of 20242025 TaxPub(DT) 5350 (Bom-HC) 04-Apr-2026 -- Section 100 Section 99 Section 97 Section 2(30) Section 8(a) Section 3(l) Section 7... 2026 TaxPub(GST) 572 (AAR-WB) M/s. Indian Wire Products Company, In re , AAR-WBCase No. WBAAR 25 of 2025-26, Order No. 33/WBAAR/2025-26 04-Apr-2026 -- Section 100(1) Section 99 Section 100(2) Section 97 Rule 3 Rule 2... 2026 TaxPub(GST) 568 (AAR-WB) M/s. Hi Care Remedy Private Limited, In re , AAR-WBWBAAR 27 of 2025-26, Order No. 30/WBAAR/2025-26 04-Apr-2026 -- Section 100(1) Section 99 Section 100(2) Section 100(3) Section 97 Section 2(30) Section 2(69) Section 3... 2026 TaxPub(GST) 565 (AAR-WB) Hari Narayan Singh, In re , AAR-WBWBAAR 33 of 2025-26, Order No. 34/WBAAR/2025-26 04-Apr-2026 -- Section 100 Section 99 Section 97 Section 5 Section 3 Section 13... 2026 TaxPub(GST) 561 (AAR-WB) M/s. Food Corporation of India, In re , AAR-WBWBAAR 32 of 2025-26, Order No. 35/WBAAR/2025-26 04-Apr-2026 -- Rule 96... 2026 TaxPub(GST) 548 (SC) Union of India & Anr. v. Ruhi Siraj Makda , SCSpecial Leave Petition (Civil) 9859/2026 @ Diary No(s). 8941/2026 04-Apr-2026 -- ... 2026 TaxPub(GST) 547 (Gau-HC) The Additional Director General of The Directorate General of GST Intelligence DGGI Guwahati, The Assistant Director General of The Directorate General of GST Intelligence DGGI Guwahati, Senior Intelligence Officer Panjabari, The Intelligence Officer Office of Directorate General of Goods and Services Tax Intelligence Guwahati v. Ms. Sarvadeva Vanijya Pvt. Ltd., The Union of India, Principal Commissioner GST & Central Excise Commissionerate, Guwahati GST , Gau-HCI.A. (Civil)/705/2026 in WP(C)/318/2026 04-Apr-2026 -- Section 107(4) Section 73 Section 107(1)... 2026 TaxPub(GST) 546 (Ori-HC) M/s. Sri Balaji Metallics Private Limited, Sundergarh v. Commissioner of CT & GST, Cuttack & Ors. , Ori-HCW.P. (C) No. 7208 of 2025 04-Apr-2026 -- ... 2026 TaxPub(GST) 545 (MP-HC) M/s. Shalini Construction Company v. The State of Madhya Pradesh & Ors. , MP-HCWrit Petition No. 6733 of 2026 04-Apr-2026 -- Section 6 Rule 96(10) Rule 10... 2026 TaxPub(GST) 544 (Guj-HC) M/s. Rohan Dyes & Intermediates Limited v. Union of India & Anr. , Guj-HCR/Special Civil Application No. 8472 of 2025 with R/Special Civil Application No. 8790 of 2025 04-Apr-2026 -- Section 73 Section 50 Section 122(2)(a) Section 2(118) Section 2(75) Section 168(1)... 2026 TaxPub(GST) 543 (Bom-HC) Neha Piyush Shah v. Union of India & Anr. , Bom-HCWrit Petition No. 4645 of 2024 04-Apr-2026 -- ... 2026 TaxPub(GST) 542 (Jhar-HC) M/s. Nayan Enterprises v. Commissioner of State Tax, State of Jharkhand, Deputy Commissioner of State Tax, State Tax Officer, Jharkhand , Jhar-HCW.P. ( T ) No. 4197 of 2023 04-Apr-2026 -- Section 107(11) Section 161 Section 112... 2026 TaxPub(GST) 541 (Chhattisgarh-HC) M/s. Maa Shakambari Steel Limited v. The Assistant Commissioner of State Tax, Raigarh, The Commissioner, Head Office Commercial Tax-GST Department, Naya Raipur, The Union of India, Through Its Secretary, Department of Revenue, Ministry of Finance, New Delhi , Chhattisgarh-HCWPT No. 168 of 2023 04-Apr-2026 -- Section 74 Section 112 Section 107 Section 108 Rule 123... 2026 TaxPub(GST) 540 (Ori-HC) Laxminarayan Mallick v. Central Board of Indirect Taxes, Customs (CBIC) & Ors. , Ori-HCW.P. (C) No. 7408 of 2026 04-Apr-2026 -- Section 73 Section 75(4)... 2026 TaxPub(GST) 539 (Pat-HC) M/s. King Bricks v. The State of Bihar, The Assistant Commissioner of State Tax, The Deputy Commissioner of State Tax, Katihar , Pat-HCCivil Writ Jurisdiction Case No. 8948 of 2025 04-Apr-2026 -- ... 2026 TaxPub(GST) 538 (SC) M/s. KCC Dhangaon Boregaon Expressway Private Limited v. Union of India & Ors. , SCSpecial Leave to Appeal (C) No(s). 8765/2026 04-Apr-2026 -- Section 75(4)... 2026 TaxPub(GST) 537 (Guj-HC) M/s. K.D. Engineers v. The Deputy/Assistant Commissioner & Ors. , Guj-HCR/Special Civil Application No. 16344 of 2025 04-Apr-2026 -- Section 74 Section 107 Section 107(6) Section 107(6)(b)... 2026 TaxPub(GST) 536 (MP-HC) M/s. Satpura Infracon Pvt. Ltd. v. Union of India & Ors. , MP-HCWrit Petition No. 8887 of 2026 04-Apr-2026 -- Section 74 Section 75(4) Section 52 Section 122 Section 124 Section 127 Section 130 Section 73 Section 74and Rule 142... 2026 TaxPub(GST) 535 (Gau-HC) HRD Commercial Industrial Security Force Private Limited v. The State of Assam, The Principal Commissioner State Tax, Guwahati, The Assistant Commissioner of State Tax, Dispur , Gau-HCWP(C)/1122/2026 04-Apr-2026 -- Section 73 Section 112 Section 107 Section 108 Rule 123... 2026 TaxPub(GST) 534 (Ori-HC) Girija Shankar Sendh v. The Commissioner of Commercial Taxes, Goods and Services Tax, Odisha & Ors. , Ori-HCW.P. (C) No. 358 of 2026 04-Apr-2026 -- Section 73 Section 75(4) Section 73(9) Section 73(2) Section 73(10) Section 73(3) Section 52 Section 74 Section 122 Section 124 Section 127 Section 130 Section 73(1) Section 2(91) Rule 142 Rule 26 Rule 26(3)... 2026 TaxPub(GST) 533 (Gau-HC) Garg Associates v. The State of Assam, The Principal Commissioner State Tax, The Deputy Commissioner of State Tax, The Assistant Commissioner of State Tax, Guwahati , Gau-HCWP(C)/1450/2026 04-Apr-2026 -- ... 2026 TaxPub(GST) 532 (Tel-HC) M/s. Bengal Cold Rollers Private Limited v. The Assistant Commissioner (ST), Hyderabad & Ors. , Tel-HCWrit Petition No. 6668 of 2026 04-Apr-2026 -- Section 67(2) Section 70 Section 165(5) Section 74(1) Section 67(6) Section 132(1) Rule 140(1)... 2026 TaxPub(GST) 531 (MP-HC) Ankit Dubey, Rahul Dubey, Rajesh Dubey Proprietor M/s Ria Enterprises v. Prinicipal Commissioner of Central Goods & Service Tax CGST Bhopal GST Bhawan & Ors. , MP-HCWrit Petition No. 32952 of 2025 04-Apr-2026 -- Section 29(2)(e) Rule 22(1) Rule 22(3)... 2026 TaxPub(GST) 530 (Tel-HC) Mr. Dhantla Aadi Reddy (Trade Name: M/s. Naganjaneya Traders) v. Deputy State Tax Officer , Tel-HCWrit Petition No. 3914 of 2026 03-Apr-2026 -- Section : 143(3) 80P(2)(d) 143(1) 143(2) 142(1) 80P(4) 80P(1) -- Bang-Trib -- M/s. Sree Maruthi Co-operative Housing Society Ltd. v. Income Tax Officer, Ward - 7(2)(2), Bengaluru Assessee Appeal AllowedITA No. 2164/Bang/20242026 TaxPub(DT) 1162 (Bang-Trib) 03-Apr-2026 -- Section : 253 249 5 148 143(2) -- Chd-Trib -- Shaheed Darshan Filling Station v. ITO, Ward-3, KhannaITA No. 1736/CHD/2025 & S.A. No. 5/CHD/20262026 TaxPub(DT) 1161 (Chd-Trib) 03-Apr-2026 -- Section : 50C 48 -- Chd-Trib -- Monica Bibbly Sood v. ITO, Ward 1(3), Chandigarh Appeal AllowedITA No. 78/CHD/20252026 TaxPub(DT) 1160 (Chd-Trib) 03-Apr-2026 -- Section : 271E 147 144B 253 3 5 282 269 -- Chd-Trib -- Shri Sahil Phutela C/o Shri Tej Mohan Singh v. ITO, Ward -4, Ambala Assessee Appeal AllowedITA No. 1383/CHD/20252026 TaxPub(DT) 1159 (Chd-Trib) 03-Apr-2026 -- Section : 250 143(3) 143(1) 143(2) 54 45 54(1) 54F -- Del-Trib -- Azizul Ghani v. ITO, Ward 63(3), New Delhi Assessee Appeal AllowedITA No. 2962/Del/20252026 TaxPub(DT) 1158 (Del-Trib) 03-Apr-2026 -- Section : 250 143(3) 143(2) 142(1) 133(6) 69A -- Del-Trib -- Ashok Kumar Mehrotra v. ITO, Ward 70(5), New Delhi Assessee Appeal AllowedITA No. 4768/Del/20252026 TaxPub(DT) 1157 (Del-Trib) 03-Apr-2026 -- Section : 250 147 144B 148 148A 148A(d) 148] 151 148(b) 148(d) 151A 45(5A) 48 148A(b) -- Del-Trib -- Shyam Gopal v. DCIT, Circlel-52(1), Delhi Assessee Appeal AllowedITA No. 4771/Del/20252026 TaxPub(DT) 1156 (Del-Trib) 03-Apr-2026 -- Section : 250 143(3) 143(2) 133A 69A -- Del-Trib -- ITO, Ward 30(5), Delhi v. Raghav Goel, Raghav Goel v. ITO, Ward 30(5), Delhi Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 734/Del/2025 & C.O. No. 85/Del/20252026 TaxPub(DT) 1155 (Del-Trib) 03-Apr-2026 -- Section : 263 143(3) 144B 56 80P(2)(d) 142 (2) 80P(1) 80HHC(3) -- Bang-Trib -- Honnali Urban Credit Co-operative Society Ltd. v. The Principal Commissioner of Income Tax, Bengaluru Assessee Appeal AllowedITA No. 819/Bang/20252026 TaxPub(DT) 1154 (Bang-Trib) 03-Apr-2026 -- Section : 263 143 144B 80P 142(1) 143(3) 57 80P(2)(d) 56 80J 80P(1) 80HHC(3) -- Bang-Trib -- Primary Agricultural Credit Co-operative Society v. The Principal Commissioner of Income Tax, Bengaluru Assessee Appeal AllowedITA No. 1073/Bang/20252026 TaxPub(DT) 1153 (Bang-Trib) 03-Apr-2026 -- Section : 147 144 250 69 148 142(1) 249(3) -- Panaji-Trib -- Farook Shaikh v. National Faceless Assessment Centre, New Delhi Assessee Appeal AllowedITA Nos. 406/PAN/20252026 TaxPub(DT) 1152 (Panaji-Trib) 03-Apr-2026 -- Section : 250 143(1) 127 -- Panaji-Trib -- Henry David Fernandes v. Income Tax Officer/CPC, Ward-34(1)(4), Mumbai Appeal DismissedITA Nos. 345/PAN/20252026 TaxPub(DT) 1151 (Panaji-Trib) 03-Apr-2026 -- Section : 250 143(3) 144B 80P 80P(2)(d) -- Pune-Trib -- The Karad Urban Sevak Sahakari Patsanstha Maryadit Karad, C/o. The Karad Urban Coop Bank Ltd. v. Income Tax Officer, Ward-1, Satara Assessee Appeal AllowedITA No. 2985/PUN/20252026 TaxPub(DT) 1150 (Pune-Trib) 03-Apr-2026 -- Section : 132 147 148 147/148 44AD 144 153A 153C -- Ahd-Trib -- Mukeshkumar Patel v. ITO, Ward-5(3)(1), Ahmedabad Assessee Appeal AllowedITA Nos. 1461, 1462 & 1463/Ahd/20242026 TaxPub(DT) 1149 (Ahd-Trib) 03-Apr-2026 -- Section : 250 143(3) 68 133(6) 145(3) 115BBE 69A 68/69A -- Ahd-Trib -- Bhaumik Jewellers Private Limited v. ITO, Ward-1(1)(2), Ahmedabad Assessee Appeal AllowedITA No. 1642/Ahd/20242026 TaxPub(DT) 1148 (Ahd-Trib) 03-Apr-2026 -- Section : 250 68 -- Ahd-Trib -- Dixitkumar Kantibhai Patel v. Income Tax Officer, Ward-1, Anand Assessee Appeal AllowedITA No. 1093/Ahd/20242026 TaxPub(DT) 1147 (Ahd-Trib) 03-Apr-2026 -- Section : 250 271(1)(c) 69C -- Ahd-Trib -- Income Tax Officer, Ward-4(1)(1), Ahmedabad v. Suryanandan Texturizer Limited Revenue Appeal DismissedI.T.A. Nos. 1900 to 1903/Ahd/20252026 TaxPub(DT) 1146 (Ahd-Trib) 03-Apr-2026 -- Section : 250 147 68 115BBE 234A/B/C 271(1)(c) 148 148A(b) 3(1) 149 147/148 -- Ahd-Trib -- Vineet Arya v. Deputy Commissioner of Income Tax, Circle 3(1)(1), Ahmedabad Assessee Appeal AllowedI.T.A. No. 1445/Ahd/20252026 TaxPub(DT) 1145 (Ahd-Trib) 03-Apr-2026 -- Section : 143(3) 254 139 148 147 40(a)(ia) 144 194 194C -- Ind-Trib -- Raj Kumar Paliya, M/s. DA Construction v. DCIT/ACIT, Itarsi Appeal DismissedITA No. 453/Ind/20252026 TaxPub(DT) 1144 (Ind-Trib) 03-Apr-2026 -- Section : 147 144B 69A -- Ind-Trib -- Barhattakar Sewa Sahakari Samiti Maryadit v. ITO-2, ItarsiITA No. 583/Ind/20252026 TaxPub(DT) 1143 (Ind-Trib) 03-Apr-2026 -- Section : 263 143(3) 54B 250 253(5) 250(6) -- Ind-Trib -- Ramrati Sahu v. DCIT 4(1), Bhopal Appeal AllowedITA No. 34/Ind/20252026 TaxPub(DT) 1142 (Ind-Trib) 03-Apr-2026 -- Section : 147 144 148 68 115BBE 142(1) 271AAC 272A(1)(d) 251(1)(a) -- Ind-Trib -- Sunil v. ITO 1(1), Indore Appeal AllowedITA No. 695/Ind/20252026 TaxPub(DT) 1141 (Ind-Trib) 03-Apr-2026 -- Section : 143(3) 40(a)(i) 195 139] -- Ahd-Trib -- Assistant Commissioner of Income Tax, Circle - 2(1)(1), Ahmedabad v. Ms. Jagson Colorchem Limited Revenue Appeal DismissedITA No. 1437/AHD/20242026 TaxPub(DT) 1140 (Ahd-Trib) 03-Apr-2026 -- Section : 143(3) 54 194IA 54? 54F 256(2) 5(1)(iv) 139(1) 54(1) 54/54F 17 22 2(47) 53A -- Ind-Trib -- Mahendra Singh Chawla v. DCIT, Circle 1(1), IndoreITA No. 245/Ind/20242026 TaxPub(DT) 1139 (Ind-Trib) 03-Apr-2026 -- Section : 147 144C(5) 148A(d) 144C(1) 144C(2) 50C 50C(2) 155 -- Ind-Trib -- Devyani Deepak Rawtal v. ITO (IT & TP), Bhopal Appeal Partly AllowedITA No. 129/Ind/20252026 TaxPub(DT) 1138 (Ind-Trib) 01-Apr-2026 -- Section : 54 139(1) 54F 54/54F -- Del-Trib -- Saroj Rani v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 5472 (Delhi) of 20242026 TaxPub(DT) 917 (Del-Trib) 01-Apr-2026 -- Section : -- SC -- Income-tax Assessing Officer, Baroda v. Shobhan Shantilal Doshi Appeal DisposedCivil Appeal No. 197 of 20262026 TaxPub(DT) 910 (SC) 01-Apr-2026 -- Section : 143(3) 147 68 120(4)(b) 2(7A) 139(1) 148 133(6) 131 -- Del-Trib -- ACIT v. AL-Arsh Exports (P.) Ltd.IT Appeal No. 227 (Del) of 2024, Cross Objection No. 14 (Del) of 20242026 TaxPub(DT) 906 (Del-Trib) 01-Apr-2026 -- Section : 250 153B 8 12AA 12AB 132 153A 143(3) 132(3) 153B(1)(a) 142A 153B(1)(b) 119(1) -- Bang-Trib -- Sri Srinivasa Educational & Charitable Trust v. Deputy Commissioner of Income Tax Assessee Appeal Partly AllowedIT Appeal Nos. 939 & 940 (Bang) of 20252026 TaxPub(DT) 900 (Bang-Trib) 01-Apr-2026 -- Section : 250 -- Del-Trib -- CNB Finwiz (P.) Ltd. v. Additional/Joint Commissioner of Income-tax (Appeal) Assessee Appeal AllowedIT Appeal No. 4460 (Del) of 20252026 TaxPub(DT) 894 (Del-Trib) 01-Apr-2026 -- Section : 143(3)/147 148 147 147-No 151 14303) 142(1) 40A(2)(b) 148(2) 151(1) 158BG 153D -- Del-Trib -- Deputy Commissioner of Income-tax v. Lotus Herbals (P.) Ltd. Revenue Appeal DismissedIT Appeal Nos. 200, 2442 to 2445 (Delhi) of 20232026 TaxPub(DT) 893 (Del-Trib) 01-Apr-2026 -- Section : 148 189 -- Bom-HC -- J M Mhatre Infra (P.) Ltd. v. Union of India Petition DisposedWrit Petition (L) No. 16514 of 20232026 TaxPub(DT) 888 (Bom-HC) 01-Apr-2026 -- Section : 260A 68 10(38) 143(2) 142(1) 143(3) 69C -- Guj-HC -- Principal Commissioner of Income-tax v. Neelu Mahansaria Appeal DismissedR/Tax Appeal No. 683 of 20242026 TaxPub(DT) 885 (Guj-HC) 01-Apr-2026 -- Section : 143(1)(a) 11 139(5) 143(l)(a) 139(1) 119(2)(b) 12A(1)(b) 11(2) -- Ahd-Trib -- Electronics & Quality Development Centre v. Deputy Commissioner of Income-tax (Exemption) Assessee Appeal AllowedIT Appeal No. 248 (Ahd) of 20252026 TaxPub(DT) 876 (Ahd-Trib) 01-Apr-2026 -- Section : 147 142(1) 149(1) 144B 45 80P 234A 139 148 55 55(2) 54EC 139(1) 80A(5) -- Mum-Trib -- Colombia Co-operative Housing Society Ltd. v. Income -tax OfficerIT Appeal No. 4222 (Mum) of 20252026 TaxPub(DT) 875 (Mum-Trib) 01-Apr-2026 -- Section : 250 13 11 12AA 13(3) 143(2) 13(3)(e) 13(2) 13(2)(c) 13(1)(c) 13(3)-[A] 143(3) -- Bang-Trib -- Sarakki Educational Society v. Income-tax Officer (Exemptions) Assessee Appeal Allowed Revenue Appeal DismissedIT Appeal Nos. 1973, 1974, 1991 & 1992 (Bang) of 20242026 TaxPub(DT) 874 (Bang-Trib) 01-Apr-2026 -- Section : 143(3) 144B 274 271AAC(1) 143(2) 142(1) -- Guj-HC -- Suvarnakala (P.) Ltd. v. Deputy Commissioner of Income-tax Petition AllowedR/Special Civil Application No. 6412 of 20252026 TaxPub(DT) 873 (Guj-HC) 01-Apr-2026 -- Section : 143(3) 14A 40(a)(ia) 36(1) 41(1) 32 194I 194C -- Del-Trib -- Indian Renewable Energy Development Agency Ltd. v. Deputy Commissioner of Income-taxIT Appeal Nos. 2566 to 2573 (Del) of 2024 & Ors.2026 TaxPub(DT) 872 (Del-Trib) 01-Apr-2026 -- Section : 147 144 271AAC 183 197(b) 148 148A(b) 69A 115BBE 133A 5 151(ii) 3(1) 151(1) -- Chen-Trib -- Jagathesh v. ACIT Assessee Appeal Allowed Partly AllowedIT Appeal Nos. 1565 & 1566 (Chny) of 20252026 TaxPub(DT) 871 (Chen-Trib) 01-Apr-2026 -- Section : 143(3) 220(6) 245 -- Cal-HC -- Little More Engineering (P.) Ltd. v. Union of India WPA No. 10211 of 20252026 TaxPub(DT) 870 (Cal-HC) 01-Apr-2026 -- Section : 250 143(3) 147 143(1) 148 54F 133(6) 50C 271(1)(c) 105 108(j) 54D 2(47) 35(l) -- Mum-Trib -- Vanraj Ranchhoddas Merchant v. Income-tax Officer Assessee Appeal Partly AllowedIT Appeal No. 5234 (Mum) of 20252026 TaxPub(DT) 869 (Mum-Trib) 01-Apr-2026 -- Section : 148 147 153A 132 132A 151A -- Raj-HC -- Bharat Kumar v. Deputy Commissioner of Income-tax, Central Application DisposedD.B. Civil Writ Petition No. 22663 of 20252026 TaxPub(DT) 867 (Raj-HC) 01-Apr-2026 -- Section : 153A 132 143(3) 10(38) 69A 153D 115BBE 143(2) 145(3) 68 132(4) 55A 45 268A -- Ahd-Trib -- ACIT Cen. Cir-2(3), Ahmedabad v. Anuradha Shivkumar Gogia Assessee Appeal DismissedIT (SS) Appeal Nos. 78 & 79 (Ahd) of 2024 & Ors., CO Nos. 14 & 15 (Ahd) of 2025 & Ors.2026 TaxPub(DT) 866 (Ahd-Trib) 01-Apr-2026 -- Section : 199 205 201 -- Kol-Trib -- Ajay Kumar Goel v. Deputy Commissioner of Income-tax Assessee Appeal AllowedIT Apeal No. 1533 (Kol) of 20252026 TaxPub(DT) 865 (Kol-Trib) 01-Apr-2026 -- Section : 143(3) 32 40A(2)(b) 56(2)(x) 50C 56(2)(vii) 133(6) -- Mum-Trib -- Asstt. CIT v. Deluxe Recycling India (P) Ltd. Assessee Appeal AllowedIT Appeal Nos. 1969 and 2046 (Mum.) of 20252025 TaxPub(DT) 7556 (Mum-Trib) 01-Apr-2026 -- Section : 143(3) 133(6) 40(a)(ia) 40A(3) 37(1) 10(1)(xv) 10(2)(xi) 10(2)(xv) 271(1)(c) -- Del-Trib -- ACIT v. ACC India (P) Ltd. Revenue Appeal Dismissed Assessee Appeal AllowedIT Appeal Nos. 650 (Delhi) of 2020 & 4907 (Delhi) of 2024, C.O. No. 72 (Delhi) of 20232025 TaxPub(DT) 7552 (Del-Trib) 01-Apr-2026 -- Section : 250 68 37(1) 14A 115JB 2(24) 254 39(5) 139(5) 5 -- Kol-Trib -- Shyam Metalics & Engery Ltd. v. Dy. CIT Assessee Appeal Partly AllowedIT Appeal No. 1074 (Kol) of 20252025 TaxPub(DT) 7406 (Kol-Trib) 01-Apr-2026 -- Section : 2(47)(v) 53A 251(2) 234-A 133A 142(1) 143(2) 17(1A) 49 54 3 91 40 53-A 45 -- Bang-Trib -- Ramesh Kumar v. Asstt. CIT Assessee Appeal AllowedIT Appeal No. 2137 (Bang.) of 20242025 TaxPub(DT) 7399 (Bang-Trib) 01-Apr-2026 -- Section : 147 148 143 142 139 132 153A/153C 142(1) 143(3) 153C 148(1) 153D 133C 133C(2) -- Gau-HC -- Mukund System & Networking (P) Ltd. v. Asstt./Dy. CITW.P. (C) Nos. 7101 to 7104 & 7482 of 20172025 TaxPub(DT) 7394 (Gau-HC) 01-Apr-2026 -- Section : 148A 147 151A -- Tel-HC -- Mallesh Goud Donkeni v. ITO Petition ClosedWrit Petition No. 22793 of 20252025 TaxPub(DT) 7392 (Tel-HC) 01-Apr-2026 -- Section : 250 263 201(1) 201(1A) 194I 194C 1941 263(1)(c) 196 2(31) 271C -- Del-Trib -- International Green Scapes Ltd. v. Dy. CIT Assessee Appeal AllowedIT Appeal Nos. 2046 & 2047 (Delhi) of 20242025 TaxPub(DT) 7386 (Del-Trib) 01-Apr-2026 -- Section : 250 143(2) 142(1) 80G 35(1)(iv) 145(2) 43A 270A 37(1) 148 148A(b) 148A(c) 148A -- Srt-Trib -- Dy. CIT v. Sahajanand Medical Technologies Ltd. Revenue Appeal DismissedIT Appeal Nos. 364 & 366 (Srt) of 2025, CO. No. 11 (Srt) of 20252025 TaxPub(DT) 7383 (Srt-Trib) 01-Apr-2026 -- Section : 143(3) 144C(3) -- Mum-Trib -- Dy. CIT v. Delta Air Lines Revenue Appeal DismissedIT Appeal Nos. 4182, 4183 and 4195(Mum) of 20252025 TaxPub(DT) 7382 (Mum-Trib) 01-Apr-2026 -- Section : 250 132 147 148 139 36(1)(vii) 36(1)(iii) 36(2) 44AB 36(2)(i) 145(3) 28 131 1 -- Chen-Trib -- DCIT v. Jayapriya Company Revenue Appeal Dismissed Assessee Appeal Partly AllowedIT Appeal Nos. 1251 and 1252 (Chny) of 2025, Cross-Objection Nos. 43 and 44 (Chny) of 20252025 TaxPub(DT) 7381 (Chen-Trib) 01-Apr-2026 -- Section : 80IC 143(1) 143(2) 143(3) 147 35(2AB) 148 271(1)(c) 292B 35(2AB)(i) 263 43(1) -- Pune-Trib -- DCIT v. Endurance Technologies Ltd. Revenue Appeal DismissedIT Appeal Nos. 1657, 1659, 1683, 1660-1663 (Pun) of 2024 and 506 (Pun) of 20252025 TaxPub(DT) 7380 (Pune-Trib) 01-Apr-2026 -- Section : 143(3) 144C(13) 144B 92D 270A 92CA(3) -- Del-Trib -- Agilent Technologies India (P) Ltd. v. Dy. CIT Assessee Appeal AllowedIT Appeal No. 3853 (Delhi) of 20242025 TaxPub(DT) 7373 (Del-Trib) 01-Apr-2026 -- Section : 127 127(2) 12AA(3) 10 13B 120 12AB 127(2)(a) 12AB(4) 11 263 148 120(1) 12A/12 -- Del-Trib -- Advantage India v. Pr. CIT Assessee Appeal Partly AllowedIT Appeal No. 634 (Delhi) of 20192025 TaxPub(DT) 7372 (Del-Trib) 01-Apr-2026 -- Section : 12AB 12AB(1)(b) 11 12AB(4) 13(1)(b) 12AA 11(1)(a) 11(1)(c) 80G 12A/80G 12/80G 2 -- Mum-Trib -- Aditya Birla Education Trust v. CIT(E) Assessee Appeal AllowedIT Appeal No. 4474 (Mum.) of 20252025 TaxPub(DT) 7371 (Mum-Trib)