Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 19-May-2026 -- Section : 9(1)(vi) 9(2) 144C(8) 19 9(vi)(b) 90(vii)(b) -- Del-Trib -- Amphenol FCI Asia Pte. Ltd. (Formerly known as FCI Asia Pte. Ltd.) v. ACIT, Circle Int. Tax 1(1)(1), New Delhi Appeal Partly AllowedITA Nos. 1851/Del/2022, 1852 & 2056/Del/2025, 814 & 3002/Del/20232026 TaxPub(DT) 3930 (Del-Trib) 19-May-2026 -- Section : 143(3) 10(38) 68 115BBE) 271(1)(c) 69C 155BBE -- Del-Trib -- Smt. Neha Salwan v. Income Tax Officer, Ward-40(2), Delhi Assessee Appeal DismissedITA No. 2958/Del/20242026 TaxPub(DT) 3929 (Del-Trib) 19-May-2026 -- Section : 143(3) 68 143(2) 133(6) 131 133(1) 250(4) 250(6) 251(1)(a) 246A 251(2) -- Mum-Trib -- Dy. Commissioner of Income Tax - 1(1)(1), Mumbai v. M/s. Giri Prime Housing Properties Private Limited Revenue Appeal AllowedI.T.A. No. 3839/Mum/20252026 TaxPub(DT) 3928 (Mum-Trib) 19-May-2026 -- Section : 28 -- Del-Trib -- Corteva Agriscience Seeds Pvt. Ltd. (formerly known as PHI Seeds Private Limited) v. Addl. CIT, Delhi Appeal DismissedITA Nos. 1575 & 7375/Del/2018, ITA No. 9205/Del/20192026 TaxPub(DT) 3927 (Del-Trib) 19-May-2026 -- Section : 250 143(3) 14A 143(2) 10(38) 115JB 8D -- Del-Trib -- Pragati Automotive Engineers Private Limited v. Income Tax Officer, Ward 20(1), New Delhi Assessee Appeal Partly AllowedITA No. 281/PUN/20262026 TaxPub(DT) 3926 (Del-Trib) 19-May-2026 -- Section : 250 143(3) 144B 139 143(2) 12A/12AB 11 142(1) 12AB 164(1) 12AB(1)(b) 156 -- Del-Trib -- Spreading Smiles v. ITO, Ward Exemption, Faridabad Assessee Appeal AllowedITA No. 2314/DEL/20262026 TaxPub(DT) 3925 (Del-Trib) 19-May-2026 -- Section : -- Del-Trib -- Metso Outotec India Ltd. v. DCIT, Circle 16(1), New Delhi Appeal DismissedITA No. 1768/Del/20222026 TaxPub(DT) 3924 (Del-Trib) 19-May-2026 -- Section : 80G 12A 80G(5)(ii) -- Del-Trib -- Bab Sarsai Nath Books Bank Welfare Trust, Bhai Kanahaiya Manav Sewa Trust, Haare Ka Sahara Charitable Trust, Animals & Birds Welfare Society, Shree Vishawkarma Timber Merchants & ARA Machine Social Welfare Trust, Kar Sewa Gurudwara Chilla Sahib, Sukhbir Singh Jain Memorial Trust, Sukhbir Singh Jain & Associates, Nandishala Kelnia, Ch. Devi Lal Gaushala, Navjyoti Education Society & Ramhans Charitable Trust v. ITO, Exemption Ward, Rohtak Appeal AllowedITA Nos. 333 to 336, 339 to 343, 346 to 354, 362 & 363/Del/20262026 TaxPub(DT) 3923 (Del-Trib) 19-May-2026 -- Section : 250 271G 92CA(3) 92D 92CIt 92D(3) 273B 92C(1) 40A(2)(b) -- Mum-Trib -- DCIT, Central Circle 1(1), Mumbai v. D. Navinchandra Gems Private Limited Revenue Appeal DismissedITA Nos. 4767 & 4768/Mum/20252026 TaxPub(DT) 3922 (Mum-Trib) 19-May-2026 -- Section : 250 147 144 148A(d) 142(1) 69 271AAC -- Mum-Trib -- Devyani Pravin Solanki v. CIT (Appeals), NFAC (Jurisdictional AO), ITO, Ward 23(1)(1), Mumbai Assessee Appeal AllowedITA No. 9438/Mum/20252026 TaxPub(DT) 3921 (Mum-Trib) 19-May-2026 -- Section : 143(3) 68 133(6) -- Del-Trib -- M/s. MA Projects Pvt. Ltd. v. DCIT, Central Circle-03, New Delhi Assessee Appeal AllowedITA No. 402/Del/20152026 TaxPub(DT) 3920 (Del-Trib) 19-May-2026 -- Section : 143(3) 153B(1)(b) 69 133(6) 68 115BBE -- Del-Trib -- Smt. Bimla Narang, Shri Rakesh Narang & M/s Zevraat (Partnership Concern) v. Deputy Commissioner of Income Tax, Central Circle Karnal, Haryana Assessee Appeal Partly AllowedITA Nos. 213 to 215/Del/20262026 TaxPub(DT) 3919 (Del-Trib) 19-May-2026 -- Section : 144/147 148/147 2(29) 2(11) -- Del-Trib -- Govind v. ITO, Ward 1(3), Gurgaon Appeal AllowedITA No. 257/Del/20262026 TaxPub(DT) 3918 (Del-Trib) 19-May-2026 -- Section : 250 148 148A(d) 143(2) 142(1) 147 144 144B -- Mum-Trib -- Income Tax Officer, Ward-41(4)(4), Mumbai v. Suraj Heights B Co. Op. Housing Society Limited Revenue Appeal DismissedITA No. 1371/Mum./20262026 TaxPub(DT) 3917 (Mum-Trib) 19-May-2026 -- Section : 144 147 142(1) 44AD 69A 115BBE 139(1) 139(4) 148 143(3)/144 142(1)() 139(2) 14 -- Agra-Trib -- Sarvesh Kumar v. ITO, Ward-4(2)(2), Farrukhabad Assessee Appeal AllowedITA No. 452/AGR/20242026 TaxPub(DT) 2375 (Agra-Trib) 19-May-2026 -- Section : 143(3) 56(2)(x) 270A 270A(6) 270A(9) -- Ahd-Trib -- Nalinkant Bhikhalal Pathak v. Income Tax Officer, Ward-1(8), Bhavnagar Assessee Appeal AllowedITA No. 1711/Ahd/20252026 TaxPub(DT) 2374 (Ahd-Trib) 19-May-2026 -- Section : 143(1) 234C 115JB 234B 250(4) -- Ahd-Trib -- Nirma Credit & Capital Pvt. Ltd. v. Income Tax Officer, Ward-3(1)(1), Ahmedabad Assessee Appeal AllowedITA No. 101/Ahd/20252026 TaxPub(DT) 2373 (Ahd-Trib) 19-May-2026 -- Section : 144 144B 250 14A -- Ahd-Trib -- Jitendrakumar Mafatlal Shah v. Income Tax Officer, Ward-3(1)(2), Ahmedabad Assessee Appeal AllowedITA No. 1444/Ahd/20252026 TaxPub(DT) 2372 (Ahd-Trib) 19-May-2026 -- Section : 250 201(1) 201(1A) 133B(2) -- Mum-Trib -- Wind World Financial Consultancy Private Limited v. ITO, TDS Ward 2(3)(3), Mumbai Assessee Appeal AllowedITA No. 5552/Mum/20242026 TaxPub(DT) 2371 (Mum-Trib) 19-May-2026 -- Section : 250 56(2)(x) 50C 50C(2) -- Ahd-Trib -- Ishwarbhai Gordhanbhai Prajapati v. The Income Tax Officer, Ward-3(3)(5), Ahmedabad Assessee Appeal AllowedITA No. 1344/Ahd/20252026 TaxPub(DT) 2370 (Ahd-Trib) 19-May-2026 -- Section : 250 271(1)(c) 143(1) 147 148 144 -- Ahd-Trib -- Navneetbhai Ramanlal Patel v. The ITO, Ward-2(1)(2), Ahmedabad Assessee Appeal AllowedITA No. 223/Ahd/20252026 TaxPub(DT) 2369 (Ahd-Trib) 19-May-2026 -- Section : 250 148 148A(d) 148A(b) 68 234A 234B 234C 234F 272(1)(d) 147 144B 139(1) 80P -- Ahd-Trib -- Savli Taluka Secondary and Higher Secondary Employees Co-op. Credit Society Ltd. v. The Income Tax Officer, Ward-1(2)(2), Vadodara Assessee Appeal AllowedITA No. 1772/Ahd/20242026 TaxPub(DT) 2368 (Ahd-Trib) 19-May-2026 -- Section : 250 12A 12AB(4) 12AB(4)(d) 12AA 13(1)(b) -- Ahd-Trib -- Arhamgachchh Sthanakvasi Jain Sampraday Trust 1, Sarkhej Ahmedabad v. The CIT (Exemption) Assessee Appeal AllowedITA No. 409/Ahd/20252026 TaxPub(DT) 2367 (Ahd-Trib) 19-May-2026 -- Section : 14A 10(23AAB) 10(34) 44 143(3) 144B 115JB 115JB(5A) -- Mum-Trib -- Asst. CIT 14(1)(2), Mumbai v. Star Union Dai-Chi Life Insurance Company Limited Appeal DismissedITA No. 3100/Mum/20252026 TaxPub(DT) 2366 (Mum-Trib) 19-May-2026 -- Section : 250 271(1)(c) 35(2AB) -- Mum-Trib -- Chembond Matertial Technologies Limited v. Deputy Commissioner of Income tax, Circle 6(2)(1), Mumbai Assessee Appeal AllowedITA No. 5229/Mum/20252026 TaxPub(DT) 2365 (Mum-Trib) 19-May-2026 -- Section : 12A 2(15) 12AB 11 -- Chen-Trib -- Iqbal Mohamed Trust v. The CIT (Exemptions), Chennai Appeal AllowedITA No. 539/Chny/20252026 TaxPub(DT) 2364 (Chen-Trib) 19-May-2026 -- Section : 68 69A 143(2) 142(1) 129 131(1A) -- Ahd-Trib -- Dy. CIT, Central Circle-1, Vadodara v. Narayan Jewellers Revenue Appeal Partly AllowedITA No. 1216/Ahd/20252026 TaxPub(DT) 2362 (Ahd-Trib) 19-May-2026 -- Section : 40(a)(ia) 143(2) 142(1) 133(6) 40a(ia) -- Ahd-Trib -- Chamunda Electrical Pvt. Ltd., Palanpur v. The ACIT Assessee Appeal Partly AllowedITA No. 846/Ahd/20232026 TaxPub(DT) 2361 (Ahd-Trib) 19-May-2026 -- Section : 69 147 143(1) -- Ahd-Trib -- Viva Style Fashion (India) Ltd. v. The ITO, Ward- 4(1)(1), Old Ward 4(1)(4), Ahmedabad Assessee Appeal Partly AllowedITA No. 579/Ahd/20252026 TaxPub(DT) 2360 (Ahd-Trib) 19-May-2026 -- Section : 69A 142(1) 144 -- Ahd-Trib -- Karansinh Patel v. The ITO, Ward-2, Dahod Assessee Appeal AllowedITA No. 1566/Ahd/20242026 TaxPub(DT) 2359 (Ahd-Trib) 19-May-2026 -- Section : 115BBE 69D -- Chd-Trib -- Shri Rajiv Kumar v. The ITO, Ward, Sirhind Assessee Appeal Partly AllowedITA No. 1235/CHD/20242026 TaxPub(DT) 2358 (Chd-Trib) 19-May-2026 -- Section : 271D 269SS -- Chd-Trib -- Shri Manjinder Singh Grewal v. The Addl/DCIT, Ludhiana Assessee Appeal AllowedITA No. 1191/CHD/20242026 TaxPub(DT) 2357 (Chd-Trib) 19-May-2026 -- Section : 44AD -- Chd-Trib -- Shri Vishal Kumar v. The ITO, Ward-5, Yamuna Nagar Assessee Appeal AllowedITA No. 494/CHD/20252026 TaxPub(DT) 2356 (Chd-Trib) 19-May-2026 -- Section : 143(2) 142(1) 133(6) 68 -- Kol-Trib -- GRC Garments Partnership Firm v. Income Tax Officer, Ward-1(1), Cuttack Assessee Appeal AllowedITA No. 383/CTK/20252026 TaxPub(DT) 2355 (Kol-Trib) 19-May-2026 -- Section : 115BBE 147 144B 69A 142(1) 250 251 -- Pune-Trib -- M/s Anand Group of Business Money Transfer v. Income Tax Officer, Ward – 4, Satara Assessee Appeal AllowedITA No. 1282/PUN/20252026 TaxPub(DT) 2354 (Pune-Trib) 19-May-2026 -- Section : 80G 80G(5) 80G(5)(vi) 12A -- Pune-Trib -- Jeevan Vidyadan Shikshan V Bahuuddeshiy Sevabhavi Sanstha v. CIT(Exemption), Pune Assessee Appeal AllowedITA No. 2860/PUN/20242026 TaxPub(DT) 2353 (Pune-Trib) 19-May-2026 -- Section : 234B 270A 132(4) 245D(4) -- Mum-Trib -- Rajesh Investments v. DCIT, Central Circle - 6(4), Mumbai Assessee Appeal AllowedITA Nos. 397 & 398/MUM/20252026 TaxPub(DT) 2351 (Mum-Trib) 19-May-2026 -- Section : 12AB 80G(5) -- Hyd-Trib -- Lions MD 320 Leadership Institute, Secunderabad v. The Commissioner of Income Tax (Exemptions), Hyderabad Assessee Appeal AllowedITA Nos. 853 & 852/Hyd./20252026 TaxPub(DT) 2350 (Hyd-Trib) 19-May-2026 -- Section : 68 -- Hyd-Trib -- Rama Kandukuri v. The ACIT, Central Circle-3(3), Hyderabad Assessee Appeal AllowedITA No. 877/Hyd./20252026 TaxPub(DT) 2349 (Hyd-Trib) 19-May-2026 -- Section : 143(1) 154 36(1)(va) 250(6) -- Pune-Trib -- Umed Singh v. Jurisdictional Assessing Officer, Ward-14(1), Pune Assessee Appeal AllowedITA No. 7/PUN/20252026 TaxPub(DT) 2348 (Pune-Trib) 19-May-2026 -- Section : 250 144 270A 139 69A 142(1) -- Pune-Trib -- Dipakraj Krishnamuni Marathe v. Income Tax Officer, Ward-1(4), Jalgaon Assessee Appeal Partly AllowedITA No. 708/PUN/20252026 TaxPub(DT) 2347 (Pune-Trib) 19-May-2026 -- Section : 143(3) 249(2) -- Mum-Trib -- Ramnikkumar Hirachand Togani v. Income Tax Officer, Ward 23(3)(6), Mumbai Appeal AllowedITA No. 5133/MUM/20252026 TaxPub(DT) 2346 (Mum-Trib) 19-May-2026 -- Section : 147 144C(13) 48 234B 270A -- Del-Trib -- CPI India I Ltd. C/o Vasa Chauhan & Associates v. Assistant Commissioner of Income-Tax, International Taxation 1(2)(1), New Delhi Assessee Appeal Partly AllowedITA No. 1826/DEL/20252026 TaxPub(DT) 2344 (Del-Trib) 19-May-2026 -- Section : 250 80P(2)(d) -- Mum-Trib -- Lake Florence ABCDEF & G CHS Ltd. v. DCIT-41(1)(1), Mumbai Assessee Appeal AllowedITA Nos. 4670 & 4671/Mum/20252026 TaxPub(DT) 2343 (Mum-Trib) 19-May-2026 -- Section : 250 69A -- Mum-Trib -- Milind Amrut Patil v. ITO, Ward 4(1) Assessee Appeal DismissedITA No. 5421/Mum/20252026 TaxPub(DT) 2342 (Mum-Trib) 19-May-2026 -- Section : 250 68 115BBE 143(1) 143(2) 133(6) 143(3) -- Mum-Trib -- Kambar Constructions v. Income Tax Officer, Ward – 25(2)(5), Mumbai Assessee Appeal AllowedITA No. 5357/Mum/20252026 TaxPub(DT) 2168 (Mum-Trib) 19-May-2026 -- Section : 250 148 142(1) 144 270A -- Mum-Trib -- Chandarkishore Nandkishore Seksaria, Mumbai v. ITO, Ward 42(2)(1) Assessee Appeal AllowedITA No. 4203/Mum/20252026 TaxPub(DT) 2167 (Mum-Trib) 19-May-2026 -- Section : 250 -- Mum-Trib -- Mohd. Ayub Gulamhasan Khan, Zaid Mohd Ayub Gulamhasan Khan v. ITO, Ward 22(1), Mumbai Assessee Appeal AllowedITA No. 5016/Mum/20252026 TaxPub(DT) 2166 (Mum-Trib) 19-May-2026 -- Section : 250 -- Mum-Trib -- Rahi Motor Transport Co, Mumbai v. ACIT, Circle - 23(3), Mumbai Assessee Appeal AllowedITA Nos. 1844 & 1845/Mum/20252026 TaxPub(DT) 2165 (Mum-Trib) 19-May-2026 -- Section : 7 143(1) 194-O 194Q -- Pune-Trib -- Nature Delight Multi State Co-operative Dairy & Agro Products Limited v. DCIT, Circle-1(1), Pune Assessee Appeal Partly AllowedITA No. 1362/PUN/20252026 TaxPub(DT) 2164 (Pune-Trib) 19-May-2026 -- Section : 246A 68 -- Del-Trib -- Mount Spring Beverages Pvt Ltd. v. ITO, Ward-17(2), Delhi Assessee Appeal AllowedITA No. 188/Del/20242026 TaxPub(DT) 2163 (Del-Trib) 19-May-2026 -- Section : 271(1)(b) 250 254 251 272(1)(b) -- Rkt-Trib -- Dhirajlal Nathubhai Bhut v. The Income Tax Officer, Ward-1(1)(1), Rajkot Assessee Appeal AllowedITA No. 574/RJT/20252026 TaxPub(DT) 2162 (Rkt-Trib) 19-May-2026 -- Section : 147 148 142(1) 143(3) 69 147/148 -- Pune-Trib -- Hello Textiles v. ITO, Ward-4, Dhule Assessee Appeal AllowedITA No. 1550/PUN/20252026 TaxPub(DT) 2161 (Pune-Trib) 19-May-2026 -- Section : 147 144B 68 -- Del-Trib -- Evergreen Bamboo India Private Limited v. ITO, Ward 8(1), Assessment Unit, Income Tax Department, New Delhi Assessee Appeal Partly AllowedITA No. 4032/DEL/20242026 TaxPub(DT) 2160 (Del-Trib) 19-May-2026 -- Section : 139(1) 142(1) 144 69 -- Hyd-Trib -- Shri Bhanwar Lal v. Income Tax Officer, Ward-11(2), Hyderabad Assessee Appeal AllowedITA No. 75/Hyd/20252026 TaxPub(DT) 2159 (Hyd-Trib) 19-May-2026 -- Section : 144 147 144B 250(6) -- Hyd-Trib -- M/s IVRCL Indore Gujarat Tollways Ltd., Hyderabad v. Dy. CIT, Circle 2(1), Hyderabad Assessee Appeal AllowedITA No. 1427/Hyd/20252026 TaxPub(DT) 2158 (Hyd-Trib) 19-May-2026 -- Section : 143(3) -- Hyd-Trib -- Shri Goutham Kumar Namburi v. Income Tax Officer, Ward 12(3), Hyderabad Assessee Appeal AllowedITA No. 854/Hyd/20252026 TaxPub(DT) 2156 (Hyd-Trib) 19-May-2026 -- Section : 144 -- Hyd-Trib -- Jhansi Kasam Nalgonda v. Income Tax Officer, Ward -1, Suryapet Assessee Appeal AllowedITA No. 1417/Hyd/20252026 TaxPub(DT) 2155 (Hyd-Trib) 19-May-2026 -- Section : 12AB 12A(1)(ac) -- Pune-Trib -- Research Institute of Cosmic Awareness v. CIT (Exemption), Pune Assessee Appeal AllowedITA No. 1602/PUN/20252026 TaxPub(DT) 2154 (Pune-Trib) 19-May-2026 -- Section : 147 144B 5 148 69 147/14411 -- Del-Trib -- Crypto Graphic IT Solutions Pvt. Ltd. v. DCIT, Circle 4(2), New Delhi Assessee Appeal AllowedITA No. 4075/Del/20252026 TaxPub(DT) 2153 (Del-Trib) 19-May-2026 -- Section : 250 143(3) 144B 69A 115BBE 271AAC 46A 251 250(6) -- Pune-Trib -- Kapil Chamanlal Setia v. Addl/Joint/Dy./Asst./CIT/ITO, ITD, National Faceless Assessment Centre Assessee Appeal AllowedITA No. 810/PUN/20252026 TaxPub(DT) 2151 (Pune-Trib) 19-May-2026 -- Section : 143(2) 133(6) 68 -- Kol-Trib -- Samir Kumar Paikaray v. Income Tax Officer, Odisha Assessee Appeal AllowedITA No. 382/CTK/20252026 TaxPub(DT) 2150 (Kol-Trib) 19-May-2026 -- Section : 250 69 148 142(1) 147 144B 69C 139 -- Mum-Trib -- Gaurav Sehgal v. Dy. Commissioner of Income Tax, Circle 42(1)(1), MumbaiITA No. 1652/MUM/20252026 TaxPub(DT) 2149 (Mum-Trib) 19-May-2026 -- Section : 250 147 144 68 148 -- Pune-Trib -- Ashwini Shailesh Joshi v. Assessment Unit, Pune Assessee Appeal AllowedITA No. 2126/PUN/20252026 TaxPub(DT) 2148 (Pune-Trib) 19-May-2026 -- Section : 80G(5) 80G(5)(iv) -- Pune-Trib -- Om Sai Ram Charitable Trust v. CIT (Exemption), Pune Assessee Appeal AllowedITA No. 1547/PUN/20252026 TaxPub(DT) 2147 (Pune-Trib) 19-May-2026 -- Section : 69A 115BBE 143(2) 143(3) 250(6) 251(1)(a) 251(2) 251(1)(b) -- Del-Trib -- Deepak Jain v. Dy. Commissioner of Income Tax, Central Circle-26, New Delhi Assessee Appeal AllowedITA No. 3416/Del/20252026 TaxPub(DT) 2146 (Del-Trib) 19-May-2026 -- Section : 14A 32(1)(iia) -- Del-Trib -- Indraprastha Gas Limited v. Joint Commissioner of Income Tax (OSD), New Delhi Assessee Appeal AllowedITA No. 2422/Del/20252026 TaxPub(DT) 2145 (Del-Trib) 19-May-2026 -- Section : 250 143(3) 37(1) 69A 115BBE 68 -- Mum-Trib -- Inbox Pictures Private Limited v. DCIT, Circl-16(1), Mumbai Assessee Appeal DismissedITA No. 3774/Mum/20252026 TaxPub(DT) 2144 (Mum-Trib) 19-May-2026 -- Section : 80G 12A/12AB 80G(5) -- Del-Trib -- Asha Education Trust v. Commissioner of Income Tax (Exemption), New Delhi Appeal AllowedITA No. 173/Del/20252026 TaxPub(DT) 2143 (Del-Trib) 19-May-2026 -- Section : 250 143(3) 43CA -- Mum-Trib -- Brookefield Constructions Pvt. Ltd. v. Income Tax Officer - 12(1)(3), Mumbai Appeal AllowedITA No. 3642/MUM/20252026 TaxPub(DT) 2142 (Mum-Trib) 19-May-2026 -- Section : 263 143(3) 43A 143(3A) 43AA 142(1) 37 139(1) 43B 36(1)(va) 145 -- Ahd-Trib -- Hyderabad Yadgiri Tollway Private Limited v. Principal Commissioner of Income Tax-1, AhmedabadITA No. 1332/Ahd/20252026 TaxPub(DT) 2141 (Ahd-Trib) 19-May-2026 -- Section : 147/148 143(1) 143(3) 73 148 142(1) -- Del-Trib -- Uday Punj v. DCIT, Circle 19(1), New Delhi Assessee Appeal Partly AllowedITA No. 3087/DEL/20252026 TaxPub(DT) 2140 (Del-Trib) 19-May-2026 -- Section : 139(9) 11 12A 143(1) 139(1) 11(1)(d)) 12A(1)(b) 12A/12AA 119(2)(b) -- Del-Trib -- PD Memorial Trust v. Income Tax Officer, Ward Exemption- 2(4), New Delhi Assessee Appeal AllowedITA No. 3784/Del/20242026 TaxPub(DT) 2138 (Del-Trib) 19-May-2026 -- Section : 143(3) 148 151 153D 132 28 147 147/143(3) 132(4) -- Del-Trib -- M/s Adrem India (P) Ltd. v. DCIT, Central Circle-20, Delhi Appeal AllowedITAs Nos. 5233 to 5235 & 5245/Del/20232026 TaxPub(DT) 2137 (Del-Trib) 19-May-2026 -- Section : 271C 133(6) 194C 201(1)(1A) -- Del-Trib -- Supertech India Private Ltd. v. JCIT, Circle 77(1), New DelhiITA No. 5453/Del/20242026 TaxPub(DT) 2136 (Del-Trib) 19-May-2026 -- Section : 250 148 69 115BBE 69C -- Ahd-Trib -- Renu Jagdishwar Sood v. The Income Tax Officer, Ward 3(3)(1), Ahmedabad Assessee Appeal AllowedITA No. 1241/Ahd/20252026 TaxPub(DT) 2135 (Ahd-Trib) 19-May-2026 -- Section : 79(2)(c) 24(2) 24(3) 10 143(3) -- Del-Trib -- DCIT, Circle 4(1), New Delhi v. Bansal Steels Power Ltd., Bansal Steels Power Ltd. v. DCIT, Circle 4(1), New Delhi Revenue Appeal Dismissed Assessee Appeal Partly AllowedITA No. 4891/Del/2024, CO No. 230/Del/20252026 TaxPub(DT) 2134 (Del-Trib) 19-May-2026 -- Section : 143(1) 154 143(1)(e) 143(1)(a) -- Del-Trib -- BPTP Limited v. Dy. Director of Income Tax, CPC, Bangalore Assessee Appeal Partly AllowedITA No. 4780/Del/20242026 TaxPub(DT) 2133 (Del-Trib) 19-May-2026 -- Section : 151 147 148 151(1) -- Del-Trib -- DCIT, New Delhi v. Assure Jewels Pvt. Ltd. Revenue Appeal DismissedI.T.A No. 2063/Del/20242026 TaxPub(DT) 2132 (Del-Trib) 19-May-2026 -- Section : 250 250(6) 69A 143(3) 144B 143(1)(a) 143(2) -- Pune-Trib -- Vidya Vikas Pratishtan v. Assessment Unit, Income Tax Department Assessee Appeal AllowedITA No. 902/PUN/20252026 TaxPub(DT) 2128 (Pune-Trib) 19-May-2026 -- Section : 143(3) 263 -- Pune-Trib -- Vikas Ratanlal Jain v. ITO, Ward-1(1), Aurangabad Assessee Appeal AllowedITA No. 648/PUN/20252026 TaxPub(DT) 2127 (Pune-Trib) 19-May-2026 -- Section : 143(3) -- Del-Trib -- ILD Millennium Pvt. Ltd. v. Dy. Commissioner of Income Tax, Circle-12(1), New Delhi, Assistant Commissioner of Income Tax, Circle-12(1), New Delhi, Dy. Commissioner of Income Tax, Circle-10(1), New Delhi Assessee Appeal AllowedITA Nos. 3661, 3662 & 3663/Del/20252026 TaxPub(DT) 2126 (Del-Trib) 19-May-2026 -- Section : 12AB 12A(1)(ac) 36A -- Pune-Trib -- Swa Mohamad Isaq Patel Memorial Education Society, Hingoli v. CIT (Exemption), Pune Assessee Appeal AllowedITA No. 51/PUN/20252026 TaxPub(DT) 2125 (Pune-Trib) 19-May-2026 -- Section : 148A(b) 147 144 144B -- Pune-Trib -- Indrajeet Suresh Magar v. ITO, Ward-2(1), Kolhapur Assessee Appeal AllowedITA No. 755/PUN/20252026 TaxPub(DT) 2124 (Pune-Trib) 19-May-2026 -- Section : 143(3) 37(1) 68 131 -- Del-Trib -- HSK Infra Pvt. Ltd. v. ACIT, Circle-11(2), New Delhi Assessee Appeal AllowedITA No. 1606/Del/20242026 TaxPub(DT) 2123 (Del-Trib) 19-May-2026 -- Section : 147 144 68 14A 143(1) 148 144B -- Del-Trib -- Quantum Global Securities Limited v. ITO, Ward 20(3), Delhi Assessee Appeal AllowedITA No. 3045/Del/20252026 TaxPub(DT) 2122 (Del-Trib) 19-May-2026 -- Section : 147 144 148 143(3) 147/144 149(1) 148A(b) -- Del-Trib -- Assistant Commissioner of Income Tax, Circle-2(1), Uttar Pradesh v. Arun Kumar, Arun Kumar v. Assistant Commissioner of Income Tax, Circle-2(1), Uttar Pradesh Assessee Appeal Allowed Revenue Appeal DismissedITA No. 1093/Del/2025, Cross Objection No. 117/Del/20252026 TaxPub(DT) 2121 (Del-Trib) 19-May-2026 -- Section : 143(3) 144B -- Del-Trib -- ACIT (OSD), Range-10, New Delhi v. Indraprastha Gas Ltd. Revenue Appeal DismissedITA Nos. 3634 & 3635/Del/20252026 TaxPub(DT) 2120 (Del-Trib) 19-May-2026 -- Section : 250(6) 147 132 148 142(1) 151 151A 37 2(24)(x) 234B 234C -- Del-Trib -- M/s. Flint Power Tools (P) Ltd. v. Assistant Commissioner of Income Tax, Central Circle-1, Faridabad Assessee Appeal AllowedITA No. 5642/Del/20242026 TaxPub(DT) 2119 (Del-Trib) 19-May-2026 -- Section : 250 143(2) 142(1) 12A 80G(5)(vi) 2(15) 11 11(2) 11(3) 270 234B 12AA 13 260A -- Del-Trib -- Care Today Fund v. Income Tax Officer, Exemption 1(3), New Delhi Assessee Appeal AllowedITA No. 5734/Del/20242026 TaxPub(DT) 2118 (Del-Trib) 19-May-2026 -- Section : 250 139(1) 143(2) 127 142(1) 132 69 153C 153C(1) 143(3) -- Del-Trib -- Deputy Commissioner of Income, New Delhi v. Chetan Goyal Revenue Appeal DismissedITA No. 356/Del/20252026 TaxPub(DT) 2117 (Del-Trib) 19-May-2026 -- Section : 250 147 143(1) 143(3) 148 143(2) 68 144B 271(1)(C) -- Del-Trib -- Goodone Traders Private Limited v. Commissioner of Income Tax (Appeals), Delhi Assessee Appeal AllowedITA No. 5591/Del/20242026 TaxPub(DT) 2116 (Del-Trib) 19-May-2026 -- Section : 80G(5) -- Chen-Trib -- M/s. Madras Chinmaya Seva Trust v. The CIT(E), Chennai Assessee Appeal AllowedITA No. 885/Chny/20252026 TaxPub(DT) 2115 (Chen-Trib) 19-May-2026 -- Section : 143(1) 143(2) 2(1A) 2(1A)(b) -- Chen-Trib -- Razak Rowther Mohamed Saleem v. The Income Tax Officer, Ward 1, Dindigul Assessee Appeal AllowedI.T.A. No. 1731/Chny/20252026 TaxPub(DT) 2114 (Chen-Trib) 19-May-2026 -- Section : 250 154 133A 115BBE 69A 68 -- Ahd-Trib -- M/s. 9th Street Architects, Ahmedabad v. Deputy Commissioner of Income Tax, Circle-4(1)(1), Ahmedabad Assessee Appeal AllowedI.T.A. No. 1463/Ahd/20252026 TaxPub(DT) 2113 (Ahd-Trib) 19-May-2026 -- Section : 147 144 250 139 148 69A 271(1)(c) -- Ahd-Trib -- Mikal Bhupendrabhai Patel v. Income Tax Officer, Ward-1(3)(1), Petlad Assessee Appeal DismissedI.T.A. Nos. 473 & 474/Ahd/20252026 TaxPub(DT) 2112 (Ahd-Trib) 19-May-2026 -- Section : 250(6) 251(1)(a) 234D 154(3) 143(1) -- Del-Trib -- Assystem Engineering And Operation Services, France v. Dy. Commissioner of Income Tax, Circle-1(1)(1), International Taxation Assessee Appeal DismissedITA No. 3426/DEL/20252026 TaxPub(DT) 2111 (Del-Trib) 19-May-2026 -- Section : 143(3) 250 250(1) 44AB 143(2) -- Del-Trib -- Skylink Construction Private Limited v. DCIT, New Delhi Assessee Appeal AllowedITA No. 3410/DEL/20252026 TaxPub(DT) 2110 (Del-Trib) 19-May-2026 -- Section : 148A(a) 148A(b) 148A/147 151(ii) 148A(d) 147 69 115BBE 143(2) 69A 250(60 -- Del-Trib -- Rajiv Kumar Chaoudhary v. ITO, Ward- 3(2)(4), Muzaffarnagar Assessee Appeal AllowedITA No. 3411/DEL/20252026 TaxPub(DT) 2109 (Del-Trib) 19-May-2026 -- Section : 143(3) 69B 143(2) 142(1) 65B 69A 65B(4) -- Del-Trib -- Meenu Gupta v. ACIT, Central Circle Meerut Assessee Appeal AllowedITA No. 4515/DEL/20252026 TaxPub(DT) 2108 (Del-Trib) 19-May-2026 -- Section : 250 68 24 -- Ahd-Trib -- Income Tax Officer, Ward 3(3)(2), Ahmedabad v. Jayshree Arvind Shah Revenue Appeal DismissedI.T.A. No. 422/Ahd/20252026 TaxPub(DT) 2107 (Ahd-Trib) 19-May-2026 -- Section : 250 148 147/144 69 142(1) 144 251(1)(a) -- Chd-Trib -- Bhagwant Kaur v. ITO, Ward-6(1), Mohali Assessee Appeal DismissedITA No. 122/Chd/20252026 TaxPub(DT) 2105 (Chd-Trib) 19-May-2026 -- Section : 143(3) 250 69A 115BBE -- Chd-Trib -- Rajinder Kumar Garg v. The ITO, Ward-4, Patiala Assessee Appeal Partly AllowedITA No. 607/Chd/20252026 TaxPub(DT) 2102 (Chd-Trib) 19-May-2026 -- Section : 250 148 143(3) 147 156 -- Ahd-Trib -- Maruti Brokerage House Pvt. Ltd. v. Income Tax Officer, Ward-2(1)(4), Ahmedabad Assessee Appeal AllowedI.T.A. Nos. 1079 & 1080/Ahd/20252026 TaxPub(DT) 2101 (Ahd-Trib) 19-May-2026 -- Section : 250 147 144 147/148 -- Rkt-Trib -- Pushpa Indulal Desai v. The ITO, Ward-1(1)(1), Rajkot Assessee Appeal AllowedITA No. 268/RJT/20252026 TaxPub(DT) 2100 (Rkt-Trib) 19-May-2026 -- Section : 250 144 271(1)(c) 271(1)(C) 5 -- Rkt-Trib -- Shri Bhavarsinh Anesinh Rajpput v. Income Tax Officer, Ward-1, Gandhidham Assessee Appeal AllowedITA No. 418 & 388/RJT/20252026 TaxPub(DT) 2099 (Rkt-Trib) 19-May-2026 -- Section : 253(5) 12A 12AB(1)(b) 10(23C) 115TD 12A/12AB -- Ahd-Trib -- Lakulish Sanatan Sanskriti Prabodhan Abhiyan, Lakulishdham, Pritampuram v. Commissioner of Income Tax (Exemption), Ahmedabad Assessee Appeal AllowedI.T.A. No.1367/Ahd/20252026 TaxPub(DT) 2097 (Ahd-Trib) 19-May-2026 -- Section : 80G(5) 12A -- Ahd-Trib -- Yogi Shri Mukunpuri ji Maharaj Seva Trust, C/o Patel Velabhai Becharbhai v. The CIT(Exemption), Ahmedabad Appeal Partly AllowedITA Nos. 1632 & 1633/Ahd/20252026 TaxPub(DT) 1560 (Ahd-Trib) 19-May-2026 -- Section : 271 271B 144 143(3) 69A 44AB -- Del-Trib -- Prabhat Kumar Rastogi v. Income Tax Officer Ward1(2)(1), Meerut Assessee Appeal AllowedITA No. 3037/DEL/20252026 TaxPub(DT) 1559 (Del-Trib) 19-May-2026 -- Section : -- Del-Trib -- Summit Aviation Private Limited v. DCIT, Circle 24(2), New Delhi Assessee Appeal DismissedITA Nos. 2829 to 2834/Del/20242026 TaxPub(DT) 1558 (Del-Trib) 19-May-2026 -- Section : 12A 115TD 115TD(5) -- Ahd-Trib -- Shri Dasha Khadayata v. The CIT(Exemption), Ahmedabad Appeal Partly AllowedITA No. 1617/Ahd/20252026 TaxPub(DT) 1557 (Ahd-Trib) 19-May-2026 -- Section : 12A -- Ahd-Trib -- Momin Samaj Federation v. The CIT (Exemption), Ahmedabad Appeal Partly AllowedITA No. 1381/Ahd/20252026 TaxPub(DT) 1556 (Ahd-Trib) 19-May-2026 -- Section : 143(3) 68 14A 143(2) 142(1) 250(6) -- Del-Trib -- Quantum Global Securities Limited v. ITO Ward 20(3), Delhi Assessee Appeal AllowedITA No. 3044/Del/20252026 TaxPub(DT) 1555 (Del-Trib) 19-May-2026 -- Section : 12A -- Ahd-Trib -- We Care Foundation v. The CIT(Exemption), Ahmedabad Appeal Partly AllowedITA No. 1687/Ahd/20252026 TaxPub(DT) 1554 (Ahd-Trib) 19-May-2026 -- Section : 147 144 148A(b) 69A 115BBE 251(1)(a) 142(1) -- Del-Trib -- Dy. Commissioner of Income Tax, Central Circle-I, Office, Noida v. Strawberry Farmer Agro Products Revenue Appeal DismissedITA No. 4091/Del/20252026 TaxPub(DT) 1553 (Del-Trib) 19-May-2026 -- Section : 253 250 147 144 142(1) 271(1)(b) 139(1) 271F 147/144 246A 7(1) -- Ind-Trib -- Ashish Daulatrm Sariya v. NFAC, Delhi Assessee Appeal Partly AllowedITA No. 893/Ind/20242026 TaxPub(DT) 1552 (Ind-Trib) 19-May-2026 -- Section : 147 144 144B 139(1) 151 69 69A -- Del-Trib -- Evermore Financial Services Pvt. Ltd. C/o CS Anand, Advocate v. ITO, Ward 8(1) Income Tax Office, New Delhi Assessee Appeal AllowedITA No. 530/Del/20252026 TaxPub(DT) 1551 (Del-Trib) 19-May-2026 -- Section : 132 143(3) 153C 43B 153A -- Del-Trib -- The Wine Connection v. The Assistant Commissioner of Income Tax, Central Circle-14, New Delhi Assessee Appeal AllowedITA No. 3539/Del/20252026 TaxPub(DT) 1550 (Del-Trib) 19-May-2026 -- Section : 147 144 69A 271(1)(C) -- Del-Trib -- GunjanJaiswal v. Income Tax Officer-2 (1)(1), Income Tax Officer, Uttarakhand Assessee Appeal Partly AllowedITA Nos. 116 & 117/DDN/20252026 TaxPub(DT) 1549 (Del-Trib) 19-May-2026 -- Section : 250 206C(6A) 249(2) 206C(7) -- Asr-Trib -- Pepsu Road Transport Corporation v. Income Tax Officer (TDS), Jalandhar Assessee Appeal AllowedITA No. 375/Asr/20242026 TaxPub(DT) 1548 (Asr-Trib) 19-May-2026 -- Section : 250 144 143(2) 142(1) 282 -- Asr-Trib -- Krishan Kumar v. Income Tax Officer, Ward 1(1), Punjab Assessee Appeal AllowedITA No. 452/Asr/20242026 TaxPub(DT) 1547 (Asr-Trib) 19-May-2026 -- Section : 250 143(3) 147 69A 148 -- Asr-Trib -- Ravinder Singh Brar, S/o Sh. Gurtej Singh v. Income Tax Officer, Ward 1, Faridkot Assessee Appeal AllowedITA No. 373/Asr/20232026 TaxPub(DT) 1546 (Asr-Trib) 19-May-2026 -- Section : 250 147 144 69A 282 -- Asr-Trib -- Ghulam Nabi Dand v. Income Tax Officer, Ward, Udhampur Assessee Appeal AllowedITA No. 88/Asr/20252026 TaxPub(DT) 1545 (Asr-Trib) 19-May-2026 -- Section : 144 147 234A 234B 271AAC -- Ahd-Trib -- Harshil Dineshbhai Rabari v. Income Tax Officer, Ward - 1, Gujarat Assessee Appeal AllowedITA No. 1097/Ahd/20252026 TaxPub(DT) 1544 (Ahd-Trib) 19-May-2026 -- Section : 263 54 143(3) 144B -- Ahd-Trib -- Vipul Kamal Prakash Sud v. Principal Commissioner of Income Tax-3, Gujarat Assessee Appeal AllowedITA No. 841/Ahd/20252026 TaxPub(DT) 1543 (Ahd-Trib) 19-May-2026 -- Section : 143(3) 14A 80G 37(1) -- Ahd-Trib -- Deputy Commissioner of Income Tax, Ahmedabad v. HDB Financial Services Limited, Revenue Appeal DismissedITA No. 1507/Ahd/20252026 TaxPub(DT) 1542 (Ahd-Trib) 19-May-2026 -- Section : 250 2021-22 132 132(4) 153C 139(1) 153C(3) 132A 153C(1) 148 151 153A (1) 142 -- Chen-Trib -- Sundarasamy, Arunraj, Seethadevi, Vadippan Senthilmurugan, Eveready Spinning Mills Pvt. Ltd. v. The Asst. Commissioner of Income Tax, Central Circle-3, Coimbatore Assessee Appeal AllowedITA Nos. 2144, 2168, 2171, 2188, 2206, 2204 & 2207/Chny/20252026 TaxPub(DT) 1539 (Chen-Trib) 19-May-2026 -- Section : 143(2) 54F 147 148 142(1) 133(6) 292BB 147/144 282BB 143(3) -- Pune-Trib -- Bharat Kantilal Chengede v. ITO, Ward 6(3), Pune Assessee Appeal AllowedITA No. 1902/PUN/20252026 TaxPub(DT) 1538 (Pune-Trib) 19-May-2026 -- Section : 250 147 144 148 69A 149 148A(d) 151 151(i) 151(ii) -- Pune-Trib -- Sanjay Champalal Jaiswal v. The Income Tax Officer, Ward-1, Nanded. Assessee Appeal Partly AllowedITA No. 2136/PUN/20252026 TaxPub(DT) 1537 (Pune-Trib) 19-May-2026 -- Section : 250 143(3) 143(2) 142(1) 68 -- Rkt-Trib -- Samir Sarmanbhai Maru v. The ITO, Ward - 1, Morbi Assessee Appeal Partly AllowedITA No. 734/RJT/20252026 TaxPub(DT) 1534 (Rkt-Trib) 19-May-2026 -- Section : 143(3) 144B 145(3) 143(1) -- Chen-Trib -- Shri Moorthy Ramasubramanian v. The Deputy Commissioner of Income Tax, Circle 1, Tirunelveli Assessee Appeal AllowedITA No. 2007/CHNY/20252026 TaxPub(DT) 1533 (Chen-Trib) 19-May-2026 -- Section : 271B 253(5) 44AB 44AE 44BBB 44ADA 288 139 30 21 44-AB] 48 114 271-B 272-A 2 -- Bang-Trib -- Gopal Krishna Karodi Sabbana v. Asst./Dy. Commissioner of Income Tax Central Circle-2, Mangalore Assessee Appeal AllowedITA Nos. 1504 to 1508/Bang/20252026 TaxPub(DT) 1532 (Bang-Trib) 19-May-2026 -- Section : 143(2) 143(3) 142(1) -- Hyd-Trib -- Shri Srirangarao Nadipally v. Assistant Commissioner of Income Tax Circle-1, Karimnagar Assessee Appeal AllowedITA No. 844/Hyd/20252026 TaxPub(DT) 1531 (Hyd-Trib) 19-May-2026 -- Section : 12A 11 12AB 2(15) -- Hyd-Trib -- Jain Social Group Hyderabad Charitable Foundation Trust v. The Commissioner of Income Tax (Exemptions), Hyderabad Assessee Appeal AllowedITA No. 1173/Hyd/20252026 TaxPub(DT) 1525 (Hyd-Trib) 19-May-2026 -- Section : 250 143(3) 80P(2)(d) 68 80P(2)(a) 63 64 -- Pune-Trib -- Shree Sant Savta Gramin Bigar Seti Sahakari Pathasanstha Maryadit v. Assessment Unit, Income Tax Department, Delhi Assessee Appeal AllowedITA Nos. 1596 & 1598/PUN/20252026 TaxPub(DT) 1524 (Pune-Trib) 19-May-2026 -- Section : 251 69A 143(1)(a) 151 148 142(1) 144 133(6) 115BBE 271(1)(c) 271(1)(b) 147 251 -- Chd-Trib -- The ITO, Ward6(1), Ludhiana v. Shri Balpreet Singh Revenue Appeal AllowedITA No. 1022/Chd/ 20252026 TaxPub(DT) 1512 (Chd-Trib) 19-May-2026 -- Section : 147 250 144B 69 234A 139 148 -- Hyd-Trib -- Nagineni Subbarathnamma v. The Income Tax Officer, Ward-1, Andhra Pradesh Assessee Appeal AllowedITA No. 1326/Hyd/20252026 TaxPub(DT) 1497 (Hyd-Trib) 19-May-2026 -- Section : 139 148 147 144B -- Hyd-Trib -- Sowmya Chalasani v. The Income Tax Officer, Ward-6(1), Hyderabad Assessee Appeal AllowedITA No. 706/Hyd/20252026 TaxPub(DT) 1494 (Hyd-Trib) 19-May-2026 -- Section : 28 23(I-A) 143(1) 57 -- Chd-Trib -- Amardeep Chaudhary v. ITO Ward 1 Panchkula Assessee Appeal Partly AllowedITA No. 750/CHD/20252026 TaxPub(DT) 1492 (Chd-Trib) 19-May-2026 -- Section : 250 147 69A 132 115BBE 144B 148 69A) 143(2) -- Rkt-Trib -- Jashvantiben Manojbhai Makwana v. The ITO, Ward-1(1)(1), Rajkot Assessee Appeal Partly AllowedITA No. 813/RJT/20252026 TaxPub(DT) 1490 (Rkt-Trib) 19-May-2026 -- Section : 250 80L -- Chen-Trib -- M/s. The Government Tele Communication Employees Co-operative Society Limited v. The Income Tax Officer, Non-Corporate Ward 11(1), Chennai Assessee Appeal AllowedITA No. 2527/CHNY/20242026 TaxPub(DT) 1488 (Chen-Trib) 19-May-2026 -- Section : 250 147 80GGC 148 29A -- Rkt-Trib -- Chirag Bhikhabhai Patel v. DCIT, Central Circle-1, Jamnagar Assessee Appeal Partly AllowedITA No. 727/RJT/20252026 TaxPub(DT) 1486 (Rkt-Trib) 19-May-2026 -- Section : 143(3) 144C 144C(10) 115JB 142(1) 144C(1) 144C(5) -- Del-Trib -- FCS Computer Systems S PTE Ltd v. ACIT, International Taxation- 1(3)(1), Delhi Assessee Appeal AllowedITA No. 1034/Del/20252026 TaxPub(DT) 1480 (Del-Trib) 19-May-2026 -- Section : 250 143(3) 143(2) 142(1) 254 -- Rkt-Trib -- Vachhani Ketanbhai Mansukhlal (HUF) v. The Income-tax Officer, Ward-1(1)(1), Gujarat Assessee Appeal Partly AllowedITA No. 749/RJT/20252026 TaxPub(DT) 1479 (Rkt-Trib) 19-May-2026 -- Section : 263 143(3) 144B 234D 36(1)(vii) 148 230(5) 170 143(2) 147 560 292B 142(1) 394 -- Chen-Trib -- Shriram Finance Limited v. The Principal Commissioner of Income Tax - 3, Chennai Assessee Appeal AllowedITA No. 2043/Chny/20252026 TaxPub(DT) 1478 (Chen-Trib) 19-May-2026 -- Section : 271D 269SS 271E 273B -- Cal-Trib -- Shri Amit Singh v. ACIT Range-5, Chandigarh Appeal AllowedITA No. 237, 238/CHANDI/20242026 TaxPub(DT) 1477 (Cal-Trib) 19-May-2026 -- Section : 250 69A 143(2) 143(3) 44AB -- Pune-Trib -- Vijay Premraj Purohit v. DCIT, Circle-1, Jalgaon Assessee Appeal Partly AllowedITA No 1905/PUN/20252026 TaxPub(DT) 1472 (Pune-Trib) 19-May-2026 -- Section : 153C 153D 132 139(1) 144 154 153A -- Del-Trib -- Zenith Portfolio and Insurance Advisors Pvt. Ltd v. DCIT, Central Circle-03, Delhi Assessee Appeal Partly AllowedITA Nos. 2506, 2507 & 2508/Del/20232026 TaxPub(DT) 1471 (Del-Trib) 19-May-2026 -- Section : 12AB(4) 12AA/12AB -- Hyd-Trib -- SVKP Polytechnic Kalasala Committee v. The Commissioner of Income Tax-(Exemptions), Hyderabad Assessee Appeal DismissedITA No. 1152/Hyd/20252026 TaxPub(DT) 1470 (Hyd-Trib) 19-May-2026 -- Section : -- Chd-Trib -- Shaheed Bhagat Singh v. The DCIT Exemptions Circle 1, Chandigarh Assessee Appeal AllowedITA Nos. 304 to 306/CHD/20252026 TaxPub(DT) 1469 (Chd-Trib)