Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 24-Jun-2026 -- Section : 12A 80G(5) 12Aof -- Ahd-Trib -- Shri ZalawarSamastaSatwara v. Commissioner of Income Tax (Exemption), Ahmedabad Assessee Appeal AllowedITA No. 1386 & 1387/AHD/20262026 TaxPub(DT) 5046 (Ahd-Trib) 24-Jun-2026 -- Section : 9(1)(vii) 271(1)(c) 143(3) 2(31) 2(31)(iv) 4 188A 10(2A) 40(a)(ia) 194J 44AA 40 -- Del-Trib -- Herbert Smith Freehills LLP v. Commissioner of Income Tax (Appeals) Assessee Appeal AllowedITA 2281/DEL/2019, ITA 2352/DEL/2022 & ITA 3209/DEL/20232026 TaxPub(DT) 4982 (Del-Trib) 24-Jun-2026 -- Section : 250 147 144B 50C 270A 155 -- Mum-Trib -- Purvi Nihal Shah v. ITO, Ward 27(2)(1), Mumbai Assessee Appeal AllowedITA No. 470/Mum/20262026 TaxPub(DT) 4981 (Mum-Trib) 24-Jun-2026 -- Section : 153C 250 132 153A 153C(1) 69A 139(1) 132(4) 10) -- Del-Trib -- Jyoti Cariappa Saikia v. ACIT, Central Circle-5, New Delhi Assessee Appeal AllowedITA No. 2649/Del/20262026 TaxPub(DT) 4980 (Del-Trib) 24-Jun-2026 -- Section : 143(3) 68 -- Del-Trib -- Assistant Commissioner of Income Tax v. Loom Crafts Shade Systems Pvt. Ltd. Revenue Appeal DismissedITA No. 7770/Del/20252026 TaxPub(DT) 4979 (Del-Trib) 24-Jun-2026 -- Section : 147 144B 69 148 132 -- Del-Trib -- Income Tax Officer, Noida v. Gagnish Arora Revenue Appeal DismissedITA No. 1048/Del/20252026 TaxPub(DT) 4978 (Del-Trib) 24-Jun-2026 -- Section : 148 80P 80AC 80A(5) 139(1) 80P(2)(d) -- Chen-Trib -- Malayalapatti Lamp Co-Op. Credit Society Ltd. v. The Income Tax Officer, Ward-2, Namakkal Assessee Appeal AllowedITA No. 621/Chny/20262026 TaxPub(DT) 4654 (Chen-Trib) 24-Jun-2026 -- Section : 80IB(10) 147 139(1) 80AC -- Chen-Trib -- Trident Properties JV v. Income Tax Officer, Non Corporate Ward-1 (1), Coimbatore Assessee Appeal AllowedITA No. 3142/Chny/20252026 TaxPub(DT) 4653 (Chen-Trib) 24-Jun-2026 -- Section : 139(1) 271(1)(c) 274 -- Chen-Trib -- Pradeep Jeyavelu v. Income Tax Officer, Ward - 1, Tiruvallur Assessee Appeal AllowedITA No. 620/Chny/20262026 TaxPub(DT) 4652 (Chen-Trib) 24-Jun-2026 -- Section : 234E 200A 154 200A(1)(c) -- Jod-Trib -- Ashapurna Infraprojects Pvt. Ltd. v. DCIT, Ghaziabad Assessee Appeal AllowedITA No. 173 & 174/Jodh/20242026 TaxPub(DT) 4651 (Jod-Trib) 24-Jun-2026 -- Section : 10(10AA) -- Jod-Trib -- Aalok Kalla v. CIT(A), Jodhpur Assessee Appeal AllowedITA No. 1041/Jodh/20252026 TaxPub(DT) 4650 (Jod-Trib) 24-Jun-2026 -- Section : 143(3) 144B 143(1)(a) 246A 250 143(2) 154 264 -- Luck-Trib -- Paliwal Diagnostics Pvt. Ltd. v. DCIT, Circle-2(1)(1), KanpurI.T.A. No. 684/Lkw/20252026 TaxPub(DT) 4649 (Luck-Trib) 24-Jun-2026 -- Section : 148 147/144B 69 147/143(3) -- Luck-Trib -- Vijay Kumar Rungta v. ITO-3(3), Uttar PradeshI.T.A. No. 331/Lkw/20252026 TaxPub(DT) 4648 (Luck-Trib) 24-Jun-2026 -- Section : 143(3) -- Luck-Trib -- Basti Wines Company v. ACIT, Circle-1(1)(1), Kanpur Assessee Appeal DismissedI.T.A. No. 759/Lkw/20252026 TaxPub(DT) 4647 (Luck-Trib) 24-Jun-2026 -- Section : 147 148 144/147 142(1) -- Luck-Trib -- Pushp Kumar Tripathi v. ITO, Ward-1(2)(3), KanpurI.T.A. No. 342/Lkw/20262026 TaxPub(DT) 4646 (Luck-Trib) 24-Jun-2026 -- Section : 69C 44AD -- Jod-Trib -- Lukman Mavli v. ITO, Ward-2 (1), Udaipur Assessee Appeal AllowedITA No. 1101/Jodh/20252026 TaxPub(DT) 4645 (Jod-Trib) 24-Jun-2026 -- Section : 148 56(2) 234A 143(3) 147 -- Jod-Trib -- Diriyav Suthar v. Income Tax Officer, Ward-3(1), Jodhpur Assessee Appeal AllowedITA No. 650/Jodh/20242026 TaxPub(DT) 4644 (Jod-Trib) 24-Jun-2026 -- Section : 80GGC 147/148 -- Jod-Trib -- Mukesh Somani v. Assessing Officer, Bhilwara Assessee Appeal AllowedITA No. 1140/Jodh/20252026 TaxPub(DT) 4643 (Jod-Trib) 24-Jun-2026 -- Section : 143(3) 147 148 -- Chd-Trib -- Shri Vikrant Sandal v. ITO, Ward – 5(4), Chandigarh Appeal Partly AllowedITA No. 919/CHANDI/20252026 TaxPub(DT) 4642 (Chd-Trib) 24-Jun-2026 -- Section : 154 -- Hyd-Trib -- Jaya Balajee Real Media Private Limited v. ACIT, Central Circle-2(3), Hyderabad Assessee Appeal DismissedITA No. 1226/Hyd/20242026 TaxPub(DT) 4641 (Hyd-Trib) 24-Jun-2026 -- Section : 153A 143(3) 153D 132 69 -- Chd-Trib -- Shri Pawan Kumar Bansal v. DCIT, Central Circle, Punjab Revenue Appeal Dismissed Assessee Appeal Partly AllowedITA Nos. 1123 & 1384/Chandi/20252026 TaxPub(DT) 4640 (Chd-Trib) 24-Jun-2026 -- Section : 12A 2(15) 12AB 12AB(4) -- Chd-Trib -- Ek Onkar Samaj Bhalai Sanstha v. CIT (Exemptions) Appeal DismissedITA No. 1702/CHANDI/20252026 TaxPub(DT) 4639 (Chd-Trib) 24-Jun-2026 -- Section : 147 144B 40(a)(ia) 194J -- Chd-Trib -- M/s Prontos Private Limited v. ITO, Ward, Parwanoo Appeal Partly AllowedITA No. 1303/CHANDI/20252026 TaxPub(DT) 4638 (Chd-Trib) 24-Jun-2026 -- Section : 143(3) 147 148 54B 133(6) -- Chd-Trib -- Late Sh. Satinder Singh through Legal Heir Smt. Surinder Kaur v. ITO, Ward – 3(5), Chandigarh Appeal Partly AllowedITA No. 115/CHANDI/20232026 TaxPub(DT) 4637 (Chd-Trib) 24-Jun-2026 -- Section : 143(3) -- Chd-Trib -- M/s KLG Jewellers v. DCIT, Central Circle – 2, Chandigarh Appeal DismissedITA No. 758/CHANDI/20252026 TaxPub(DT) 4636 (Chd-Trib) 24-Jun-2026 -- Section : 143(3) 69A 115BBE 133(6) 131 -- Agra-Trib -- Adnan Sherwani v. Income Tax Officer, Ward-4(1)(4), Aligarh Assessee Appeal AllowedITA No. 262/AGR/20262026 TaxPub(DT) 4635 (Agra-Trib) 24-Jun-2026 -- Section : 250 271(1)(c) 270A 270A(9) 274 32 -- Mum-Trib -- M/s. Quant Transactional Services Private Limited v. DCIT- 8(1)(2), ThaneITA Nos. 9329 to 9332/Mum/20252026 TaxPub(DT) 4524 (Mum-Trib) 24-Jun-2026 -- Section : 250 80P(2)(d) 154 143(1) 80P(2)(D) 80P(1) 2(19) 70 80P(4) -- Mum-Trib -- Lubina Cooperative Housing Society Limited v. DCIT, Circle 23 (1), Mumbai Assessee Appeal AllowedITA No. 1284/M/20262026 TaxPub(DT) 4203 (Mum-Trib) 24-Jun-2026 -- Section : 250 148 69 -- Kol-Trib -- Prince Maity v. ITO, Ward-44(1), Kolkata Assessee Appeal AllowedI.T.A. No. 1607/Kol/20252026 TaxPub(DT) 4202 (Kol-Trib) 24-Jun-2026 -- Section : 143 144B 11 12A 2(15) 12AB 270A(1) 274 -- Mum-Trib -- DCIT (Exemptions)-1(1), Mumbai v. Bombay Chamber of Commerce & IndustryITA No. 5655/MUM/20252026 TaxPub(DT) 4201 (Mum-Trib) 24-Jun-2026 -- Section : 12AB 12A(1)(ac) 12AA 11 -- Mum-Trib -- Adarsha Vidyalaya Alumni Chembur Association v. ITO, Ward 27(1)(1), MumbaiITA No. 7567/MUM/20252026 TaxPub(DT) 4200 (Mum-Trib) 24-Jun-2026 -- Section : 133(6) 68 56(2) -- Chen-Trib -- DCIT, Non Corporate Ward-22(1), Chennai v. Mohammed Mohideen Irfan Revenue Appeal AllowedITA No. 2220/Chny/20252026 TaxPub(DT) 4199 (Chen-Trib) 24-Jun-2026 -- Section : 148 148A(b) 143(1) 271(1)(c) -- Chen-Trib -- Subramanian Muthukumaran v. The ITO, Non-Corporate Ward 22(1), Chennai Assessee Appeal AllowedITA Nos. 3036 & 3037/Chny/20252026 TaxPub(DT) 4198 (Chen-Trib) 24-Jun-2026 -- Section : 69A 131 -- Chen-Trib -- Gopalan Selvakumar v. The ITO, Ward 1(6), Salem Assessee Appeal AllowedITA No. 2409/Chny/20252026 TaxPub(DT) 4197 (Chen-Trib) 24-Jun-2026 -- Section : 250 80JJAA 143(1) 44AB 10(23C) 143(1)(a) 10B(8) -- Raipur Bench -- Shri Raj Kumar Bothra v. Deputy Commissioner of Income Tax, Circle-1(1), Income Tax Department, Raipur Assessee Appeal AllowedITA No. 8/RPR/20262026 TaxPub(DT) 4196 (Raipur Bench) 24-Jun-2026 -- Section : 132 148 -- Kol-Trib -- Udit Todi v. ACIT, C.C.-4(2), Kolkata Assessee Appeal DismissedITA No. 1014/Kol/20252026 TaxPub(DT) 4195 (Kol-Trib) 24-Jun-2026 -- Section : 68 46A 144/147 147/143(3) -- Kol-Trib -- ITO, Ward-9(1), Kolkata v. Nirjhar Tie Up Pvt. Ltd. Revenue Appeal DismissedITA No. 1321/Kol/20242026 TaxPub(DT) 4194 (Kol-Trib) 24-Jun-2026 -- Section : 68 153A 148 147 -- Kol-Trib -- ACIT, Central Circle-3(2), Kolkata v. Sri Ratan Kumar Somani, Sri Ratan Kumar Somani v. ACIT, Central Circle-3(2), Kolkata Assessee Appeal DismissedITA No. 2391/Kol/2024, C.O No. 62/Kol/20252026 TaxPub(DT) 4193 (Kol-Trib) 24-Jun-2026 -- Section : 270A 250 271AAC(1) 144 -- Rkt-Trib -- Prakashbhai Khengarbhai Dodiya Prop. of Jay Kishan Traders v. ITO, Ward - 1, Surendranagar Assessee Appeal AllowedITA No. 791 & 792/RJT/20252026 TaxPub(DT) 4192 (Rkt-Trib) 24-Jun-2026 -- Section : -- Kol-Trib -- Niranjan Lal Jindal v. ITO, Ward-47(2), Kolkata Assessee Appeal Partly AllowedITA No. 991/Kol/20252026 TaxPub(DT) 4191 (Kol-Trib) 24-Jun-2026 -- Section : 148 148A(d) 148A(b) 149(1) 149(1)(b) 149(1)(a) 3 151 151(ii) 3(1) 151(i) 151(2) -- Kol-Trib -- Pradip Kumar Agarwal (HUF) v. ITO, Ward-30(1), Kolkata Assessee Appeal AllowedITA No. 108/Kol/20262026 TaxPub(DT) 4190 (Kol-Trib) 24-Jun-2026 -- Section : 148 151 151(ii) 148A(d) 148A(b) -- Kol-Trib -- DCIT, Circle-5(1), Kolkata v. M/s. PCB Enterprise Pvt. Ltd. Revenue Appeal DismissedITA Nos. 1662 & 1663/Kol/20252026 TaxPub(DT) 4189 (Kol-Trib) 24-Jun-2026 -- Section : 250 144 147 2(14) 148 249(3) 271(1)(c) -- Rkt-Trib -- Babubhai Jesangbhai Marand v. Jurisdiction AO, Income Tax Officer, Ward- 1, GandhidhamITA No. 974 & 978/Rjt/20252026 TaxPub(DT) 4188 (Rkt-Trib) 24-Jun-2026 -- Section : 143(3) 143(2) -- Chen-Trib -- ACIT, Non Corporate Circle 7(1), Chennai v. Asvini Foundations Revenue Appeal DismissedITA No. 2780/Chny/20242026 TaxPub(DT) 4187 (Chen-Trib) 24-Jun-2026 -- Section : 143(3) 54 54EC 139(4) 139(1) 250 55A 54(2) 54(1) 54/54F 55(2)(b) -- Chen-Trib -- Rathinavel Sukumar v. The Income Tax Officer, Circle 1(1), Trichy Assessee Appeal AllowedITA No. 2814/Chny/20252026 TaxPub(DT) 4186 (Chen-Trib) 24-Jun-2026 -- Section : 143(3) -- Chd-Trib -- Shri Nirmal Singh v. Income Tax Officer, Ward-2, Ambala Appeal AllowedITA No. 1260/CHANDI/20252026 TaxPub(DT) 4107 (Chd-Trib) 24-Jun-2026 -- Section : 147 69A 115BBE -- Chd-Trib -- Shri Rakesh Goyal v. Income Tax Officer, Ward-3, Panchkula Appeal AllowedITA No. 796/CHANDI/20252026 TaxPub(DT) 4106 (Chd-Trib) 24-Jun-2026 -- Section : 271(1)(c) 143(2) 143(3) -- Raipur Bench -- Renu Lata Bhatia v. The Income Tax Officer, Ward-3(1), Raipur (C.G.) Assessee Appeal AllowedITA No. 191/RPR/20262026 TaxPub(DT) 4105 (Raipur Bench) 24-Jun-2026 -- Section : 151 149(1)(a) 148 -- Raipur Bench -- Manohar Gangwani v. The Income Tax Officer, Ward-3(1), Raipur (C.G.) Assessee Appeal AllowedITA No. 838/RPR/20252026 TaxPub(DT) 4104 (Raipur Bench) 24-Jun-2026 -- Section : 41(1) 250(4) -- Raipur Bench -- Jasmeet Singh Bhasin v. The Deputy Commissioner of Income Tax, Circle-1(1), Raipur (C.G.) Assessee Appeal AllowedITA No. 75/RPR/20262026 TaxPub(DT) 4103 (Raipur Bench) 24-Jun-2026 -- Section : 144 69A -- Chd-Trib -- Manoj Gupta v. ITO, Mandi Gobindgarh Assessee Appeal AllowedITA Nos. 791 & 792/Chd/20252026 TaxPub(DT) 4102 (Chd-Trib) 24-Jun-2026 -- Section : 250 147 144 139 148 148A(b) 69 69A 142(1) -- Asr-Trib -- Sh. Abdul Aziz Dar v. ITO, Ward-1, Srinagar Assessee Appeal AllowedI.T.A. No. 440/Asr/20242026 TaxPub(DT) 4101 (Asr-Trib) 24-Jun-2026 -- Section : 250 147 144 148 69A -- Asr-Trib -- Sh. Harpal Singh v. ITO, Ward-2(1), Amritsar Assessee Appeal AllowedI.T.A. No. 417/Asr/20252026 TaxPub(DT) 4100 (Asr-Trib) 24-Jun-2026 -- Section : 69A 250 147 148 115BBE 144B 147/148 -- Chd-Trib -- The ITO, Ward-5, Patiala v. Gulmohar Associates, Gulmohar Associates v. The ITO, Ward-5, Patiala Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 64/Chd/ 2025 & Cross Objection No. 32/Chd/20252026 TaxPub(DT) 4099 (Chd-Trib) 24-Jun-2026 -- Section : 250(2) 68 143(2) 142(1) -- Srt-Trib -- The ACIT, Surat v. Rajesh Manjibhai Sutariya Revenue Appeal DismissedITA No. 679/Srt/20242026 TaxPub(DT) 4098 (Srt-Trib) 24-Jun-2026 -- Section : 68 115BBE 69 133(6) 50C 68/69 -- Srt-Trib -- Hitendrasinh Chandrasinh Bakrola v. The ITO, Ward-2(3)(2), Surat Assessee Appeal AllowedITA No. 1279/Srt/20242026 TaxPub(DT) 4097 (Srt-Trib) 24-Jun-2026 -- Section : 12A 12AB(4) 80G -- Srt-Trib -- Gulam Arif Will Waqf v. The CIT(E), Ahmedabad Assessee Appeal AllowedITA No. 797/Srt/20252026 TaxPub(DT) 4096 (Srt-Trib) 24-Jun-2026 -- Section : 143 139(1) 43B 36(1)(va) 143(1) -- Srt-Trib -- Lokendra Kumar Singh v. Deputy Commissioner of Income Tax, Circle-2(1)(1), Surat Assessee Appeal DismissedI.T.A. No. 776/Srt/20242026 TaxPub(DT) 4095 (Srt-Trib) 24-Jun-2026 -- Section : -263 263 270(1)(c) 270A 147 144 144B 68 271(1)(c) 275 246 253 -- Srt-Trib -- Alpesh Umeshchandra Jariwala v. Income Tax Officer, Ward-1(2)(1), Surat Assessee Appeal AllowedITA No. 816/Srt/20252026 TaxPub(DT) 4094 (Srt-Trib) 24-Jun-2026 -- Section : 37 143(3) 43B 37(1) -- Srt-Trib -- Deputy Commissioner of Income Tax, Central Circle-4, Surat v. M/s. ABS Exports Revenue Appeal DismissedI.T.A. No. 165/Srt/20252026 TaxPub(DT) 4093 (Srt-Trib) 24-Jun-2026 -- Section : 148 -- Srt-Trib -- Parshottam Jodhabhai Jethava v. Income Tax Officer, Ward-1(2)(6), Surat Assessee Appeal Partly AllowedITA No. 742/Srt/20252026 TaxPub(DT) 4092 (Srt-Trib) 24-Jun-2026 -- Section : 250 272A(1)(d) 142(1) 143(2) 143(3) 272((1)(d) 144 -- Mum-Trib -- Jitendra Chandralal Navlani v. Deputy Commissioner of Income Tax, Central Circle - 6(4), Mumbai Assessee Appeal AllowedITA No. 8076/Mum./20252026 TaxPub(DT) 4091 (Mum-Trib) 24-Jun-2026 -- Section : 250 271(1)(b) 271A 271(1)(c) 249 -- Mum-Trib -- Femina Concept Marketing & Retail Trading (Textiles) Co. (P) Ltd. v. Income Tax Officer, Ward – 5(1)(1), Mumbai Assessee Appeal AllowedITA Nos. 8080 to 8082/Mum./20252026 TaxPub(DT) 4090 (Mum-Trib) 24-Jun-2026 -- Section : 250 147 144 144B 23(1-A) 45(5) 10(37) 23(1A) 23(2) 28 148A -- Mum-Trib -- Uganti Yadav v. Income Tax Officer, Ward – 28(3)(1), Navi Mumbai Assessee Appeal AllowedITA No. 209/Mum./20262026 TaxPub(DT) 4089 (Mum-Trib) 24-Jun-2026 -- Section : 12AB 80G(5) -- Nag-Trib -- Nationnext Foundation v. CIT (Exemption), Pune Assessee Appeal AllowedITA Nos. 309 & 310/NAG/20252026 TaxPub(DT) 4088 (Nag-Trib) 24-Jun-2026 -- Section : 250 148 35(1)(ii) 69C 234B 143(3) 147 132 139(1) 143(2) 68 35(i)(ii) 153A 260 -- Nag-Trib -- Ashokkumar Gokulchand Sananda v. ACIT, Akola Assessee Appeal Partly AllowedITA No. 427/NAG/20242026 TaxPub(DT) 4087 (Nag-Trib) 24-Jun-2026 -- Section : 250 143(3) 69A 143(1) -- Rkt-Trib -- Rajeshkumar Lakhubhai Dangar v. The ITO, IT Office, Ward 2(1)(1), Rajkot Assessee Appeal AllowedITA No. 853/RJT/20242026 TaxPub(DT) 4084 (Rkt-Trib) 24-Jun-2026 -- Section : 147 148 68 115BB(e) 151 148A(b) 148(A)(b) -- Kol-Trib -- ITO, Kolkata v. Nagarjuna Seeds & Agro Chemicals Pvt. Ltd., Nagarjuna seeds & Agro Chemicals Pvt. Ltd. v. ITO, Kolkata Revenue Appeal DismissedITA No. 1028/Kol/2025 & Co 54/Kol/20252026 TaxPub(DT) 4083 (Kol-Trib) 24-Jun-2026 -- Section : 250 147 68 10(38) 143(1) 148 143(2) 10(23C) -- Rkt-Trib -- Popat Rameshkumar J (HUF) v. Income Tax Officer 1(3), Jamnagar Assessee Appeal AllowedITA No. 614/RJT/20252026 TaxPub(DT) 4082 (Rkt-Trib) 24-Jun-2026 -- Section : 147 148 143(2) 142(1) 69A/68 69C 148A 148A(b) 148A(a) 148A(d) 149 I48A 151 14 -- Chen-Trib -- Kalpati Ramachandran Venkata Ramani v. ITO, Corporate Ward -6(2), Chennai Assessee Appeal AllowedITA No. 2469/Chny/20252026 TaxPub(DT) 4081 (Chen-Trib) 24-Jun-2026 -- Section : 271(1)(c) 143(3) 250 -- Mum-Trib -- M/s. Spykar Lifestyles Pvt. Ltd. v. Deputy Commissioner of Income Tax 8(2)(2), Mumbai Assessee Appeal Partly AllowedITA No. 128/MUM/20262026 TaxPub(DT) 4080 (Mum-Trib) 24-Jun-2026 -- Section : 250 147 144 144B 139(1) 148 270A(9)(a) 56 57 135A 148A 151A -- Mum-Trib -- Arvind Shankarlal Bhansushali v. Income Tax Officer, Navi Mumbai Assessee Appeal AllowedITA No. 7408/Mum/20252026 TaxPub(DT) 4079 (Mum-Trib) 24-Jun-2026 -- Section : 250 147 144B 148A(b) 148A(d) 142(1) 133(6) 68 234B 151 151(ii) -- Mum-Trib -- Mathew Julius Menezes v. ITO, Ward -17(2)(1), Mumbai Assessee Appeal AllowedITA No. 7135/Mum/20252026 TaxPub(DT) 4078 (Mum-Trib) 24-Jun-2026 -- Section : -- Chen-Trib -- T V Sundram Iyengar & Sons Private Limited v. DCIT, Corporate Circle -2, Madurai Assessee Appeal DismissedITA No. 1575/Chny/20172026 TaxPub(DT) 4077 (Chen-Trib) 24-Jun-2026 -- Section : 143(3) 44AB(e) 44AD 133(6) 69A 115BBE -- Chen-Trib -- Mohamed Sulaiman Abdul Shukoor v. Income Tax Officer, Ward-1, Pudukkottai Assessee Appeal AllowedITA No. 3439/Chny/20252026 TaxPub(DT) 4076 (Chen-Trib) 24-Jun-2026 -- Section : 80P(2)(d) 80P(2)(a) 56 -- Bang-Trib -- Daivagna Credit Co-op Society Limited v. Income Tax Officer, Ward-1, Davanagere Assessee Appeal Partly AllowedITA No. 1997/Bang/20252026 TaxPub(DT) 4075 (Bang-Trib) 24-Jun-2026 -- Section : 143(3) 144B 194Q 194C -- Bang-Trib -- M/s. Ashraya Constructions v. The Deputy Commissioner of Income Tax, Circle 5(1)(1), Bangalore Assessee Appeal AllowedITA No. 2372/Bang/20252026 TaxPub(DT) 4074 (Bang-Trib) 24-Jun-2026 -- Section : 143(3) 144 -- Bang-Trib -- Kusuma Ramakrishnappa v. The Income Tax Officer, Ward - 6 (2)(1), Bengaluru Assessee Appeal AllowedITA No. 2344/Bang/20252026 TaxPub(DT) 4073 (Bang-Trib) 24-Jun-2026 -- Section : 143(3) 68 -- Mum-Trib -- ACIT 26(1), Mumbai v. Santosh Bholanath Shukla, Santosh Bholanath Shukla v. ACIT 26(1), Mumbai Assessee Appeal Allowed Revenue Appeal Partly AllowedITA Nos. 5451 & 5576/Mum/20252026 TaxPub(DT) 4072 (Mum-Trib) 24-Jun-2026 -- Section : 250 271(1)(c) 143(3) -- Mum-Trib -- ACIT, Mumbai v. The Great Eastern Shipping Company Limited Revenue Appeal DismissedITA No. 8845/Mum/20252026 TaxPub(DT) 4071 (Mum-Trib) 24-Jun-2026 -- Section : 250 147 144 68 148 249 -- Mum-Trib -- Geetinder Singh v. ITO Ward 28(1)(1), Mumbai Assessee Appeal AllowedITA No. 8853/Mum/20252026 TaxPub(DT) 4070 (Mum-Trib) 24-Jun-2026 -- Section : 250 147 144B 148 40A 40A(3) 148A(b) -- Rkt-Trib -- Lion Paper Industries v. The Income-tax Officer, Ward – 4, Veraval Assessee Appeal AllowedITA No. 582/RJT/20252026 TaxPub(DT) 4069 (Rkt-Trib) 24-Jun-2026 -- Section : 69A -- Ahd-Trib -- Prahladbhai Kachrabhai Patel v. The Income Tax Officer, Ward-1, Gandhinagar Assessee Appeal AllowedITA No. 2133/Ahd/20252026 TaxPub(DT) 4068 (Ahd-Trib) 24-Jun-2026 -- Section : 250 147 144C(3) 69 148 -- Kol-Trib -- Biswadip Ghosh v. DCIT, Circle-1(1), Kolkata Assessee Appeal Partly AllowedITA No(s). 10/KOL/20262026 TaxPub(DT) 4067 (Kol-Trib) 24-Jun-2026 -- Section : 250 148 148A(b) 151A 69C 143(1) 147 144 144B -- Kol-Trib -- Mihilal Sekh v. ITO, Ward-3(1), Birbhum Assessee Appeal Partly AllowedITA No(s). 1749/KOL/20252026 TaxPub(DT) 4066 (Kol-Trib) 24-Jun-2026 -- Section : 250 148 44AD 69A 271(1)(c) 234A 143(3) 147 -- Mum-Trib -- Mr. Sanjiv Kumar Arora v. Sitaram Meena Assessee Appeal AllowedITA No. 62/Mum/20252026 TaxPub(DT) 4065 (Mum-Trib) 24-Jun-2026 -- Section : 250 69A 139 131 147 148 144B -- Kol-Trib -- Radhakrishna Forex Private Limited v. ITO, Ward-11(1), Kolkata Assessee Appeal Partly AllowedITA No(s). 3157/KOL/20252026 TaxPub(DT) 4064 (Kol-Trib) 24-Jun-2026 -- Section : 250 147 144B 148 151 69A 69C 271(1)(c) -- Mum-Trib -- Net Stick Interactive (P) Ltd. Company v. Income Tax Officer, Ward 13 (1)(1), Mumbai Assessee Appeal DismissedITA No. 9154/Mum/20252026 TaxPub(DT) 4063 (Mum-Trib) 24-Jun-2026 -- Section : 250 153C 132 69 -- Mum-Trib -- Geetadevi Jabararam Purohit v. DCIT, Central Circle 4(2), Mumbai Assessee Appeal AllowedITA Nos. 8768 to 8770/Mum/20252026 TaxPub(DT) 4062 (Mum-Trib) 24-Jun-2026 -- Section : 250 -- Mum-Trib -- Baburao Ramchandra Salunkhe v. Income Tax Officer, Ward 28(2)(1), Mumbai Assessee Appeal AllowedITA No. 9212/Mum/20252026 TaxPub(DT) 4061 (Mum-Trib) 24-Jun-2026 -- Section : 250 143(1)(a) 133(6) 143(3) 1448 250(6) 251(2) -- Raipur Bench -- Umesh Kumar Pandey v. Income Tax Officer, Ward 2(1), Bhilai Assessee Appeal AllowedITA No. 42/RPR/20262026 TaxPub(DT) 4060 (Raipur Bench) 24-Jun-2026 -- Section : 250 147 144 144B 69A 250(2)(a) -- Del-Trib -- Nitesh Kapoor v. Income Tax Officer Assessee Appeal AllowedITA No. 6105/Del/20242026 TaxPub(DT) 4059 (Del-Trib) 24-Jun-2026 -- Section : -- Hyd-Trib -- Thondapally Venkat Reddy v. The Income Tax Officer, Ward-9(1), Hyderabad Assessee Appeal DismissedITA No. 2029/Hyd./20252026 TaxPub(DT) 4058 (Hyd-Trib) 24-Jun-2026 -- Section : 147 148 144 144B 69A 133(6) -- Chen-Trib -- Ahamed Shiek Dawood Musthaq v. ITO, Ward 1(1), Erode Assessee Appeal AllowedITA No. 3066/Chny/20252026 TaxPub(DT) 4017 (Chen-Trib) 24-Jun-2026 -- Section : 250 69A 115BBE 143(2) 143(3) -- Chen-Trib -- Shri Paneerselvam Daivaraj v. The Income Tax Officer, Non-Corporate Ward 17(6), Chennai Assessee Appeal AllowedITA No. 3905/CHNY/20252026 TaxPub(DT) 4016 (Chen-Trib) 24-Jun-2026 -- Section : 250 148A 139 80P 147 144B 119(2)(b) 139(1) -- Chen-Trib -- O.831, The Tuticorin Agricultural Producers Co-op Marketing Society Limited v. The Commissioner of Income Tax (Appeals), Tuticorin Assessee Appeal AllowedITA No. 384/CHNY/20262026 TaxPub(DT) 4015 (Chen-Trib) 24-Jun-2026 -- Section : 250 2718 139(1) 148 80P 147 144B 271B 44AB 274 -- Chen-Trib -- The Nasiyanur Primary Agricultural Co-Op Credit Society Ltd. v. The Income Tax Officer, Ward 2(1), Erode Assessee Appeal AllowedITA No. 3943/CHNY/20252026 TaxPub(DT) 4014 (Chen-Trib) 24-Jun-2026 -- Section : 12AB 8 2(15) -- Pune-Trib -- PF Glass Foundation v. CIT(Exemptions), Pune Assessee Appeal AllowedITA Nos. 2128/PUN/20242026 TaxPub(DT) 4013 (Pune-Trib) 24-Jun-2026 -- Section : 12AB 12A(1)(ac) 2(15) -- Chd-Trib -- Saraswati Vidya Niketan Society v. The ITO (Exemption), Ward-Solan, Himachal Pradesh Assessee Appeal AllowedITA No. 11 /Chd/20262026 TaxPub(DT) 4012 (Chd-Trib) 24-Jun-2026 -- Section : 80G(5) -- Chd-Trib -- Tirath Ram Memorial Charitable Trust v. The CIT(E), Chandigarh Assessee Appeal AllowedITA No. 8/Chd/20262026 TaxPub(DT) 4011 (Chd-Trib) 24-Jun-2026 -- Section : 68 131(1)(d) 260A 153A 1534 15881 143(1) 147 143(3) 142 3 132 108 -- Nag-Trib -- Assistant Commissioner of Income Tax, Central Circle-2(2), Nagpur v. M/s. Ramsons Industries Limited Revenue Appeal DismissedITA No. 87/NAG/20192026 TaxPub(DT) 4010 (Nag-Trib) 24-Jun-2026 -- Section : 1941A 143(1) 154 199 -- Srt-Trib -- Akashbhai Rashminbhai Savani v. The ITO, Ward 3(2)(1), Surat Assessee Appeal AllowedI.T.A. No. 462/SRT/20252026 TaxPub(DT) 4009 (Srt-Trib) 24-Jun-2026 -- Section : 250 144 147 148 142(1) 133(6) 271(1)(c) -- Mum-Trib -- Mamta Pravin Mehta v. ITO, Ward - 19(2)(3), Mumbai Assessee Appeal AllowedITA No. 7343/Mum/20252026 TaxPub(DT) 4008 (Mum-Trib) 24-Jun-2026 -- Section : 250 144 147 142(1) 69A 271(1)(c) -- Mum-Trib -- Kuntal Pratik Shah v. ITO, Ward - 19(2)(2), Mumbai Assessee Appeal AllowedITA No. 9473/Mum/20252026 TaxPub(DT) 4007 (Mum-Trib) 24-Jun-2026 -- Section : 250 148 142(1) 143(2) 144 147 132(4) 68 74(1A) 37 69C -- Mum-Trib -- ITO - 19(1)(1), Mumbai v. Dilip Kanubhai Raval Revenue Appeal DismissedITA No. 3854/Mum/20252026 TaxPub(DT) 4006 (Mum-Trib) 24-Jun-2026 -- Section : 271(1)(c) 270A -- Kol-Trib -- Namkhana Union Cooperative Large Sized Primary Agri Credit Society Ltd. v. DCIT/ITO, Circle-29, Kolkata Assessee Appeal Partly AllowedITA Nos. 118 to 126/Kol/20262026 TaxPub(DT) 4005 (Kol-Trib) 24-Jun-2026 -- Section : 250 41(1) 133(6) -- Chen-Trib -- Saravanan Geethanjali v. The Income Tax Officer, Non Corporate Ward-19(6), Chennai Assessee Appeal Partly AllowedITA No. 3562/Chny/20252026 TaxPub(DT) 4004 (Chen-Trib) 24-Jun-2026 -- Section : 263 -- Kol-Trib -- International Seaport (Haldia) Pvt. Ltd. v. ACIT, Circle-12(1), Kolkata Assessee Appeal AllowedITA No. 888/Kol/20242026 TaxPub(DT) 4003 (Kol-Trib) 24-Jun-2026 -- Section : 10(25)(iv) -- Kol-Trib -- The Moran Tea Company (India) Ltd. Employees Gratuity Fund v. ITO, Ward-36(4), Kolkata Assessee Appeal AllowedITA No. 3115/Kol/20252026 TaxPub(DT) 4002 (Kol-Trib) 24-Jun-2026 -- Section : 147 144 148 68 144B 244 -- Rkt-Trib -- Dhansukhbhai Jadavjibhai Kasundra v. ITO, Ward – 3(1)(1), Rajkot Assessee Appeal AllowedITA No. 897/RJT/20252026 TaxPub(DT) 4001 (Rkt-Trib) 24-Jun-2026 -- Section : 143(3) 145(3) -- Asr-Trib -- Shri Rakesh Kumar Aggarwal v. Addl. CIT, Jalandhar Appeal Partly AllowedITA No. 170/ASR/20132026 TaxPub(DT) 4000 (Asr-Trib) 24-Jun-2026 -- Section : 263 -- Asr-Trib -- M/s Unicom India Private Limited v. Pr. CIT – 1, Jalandhar Appeal DismissedITA No. 339/ASR/20252026 TaxPub(DT) 3999 (Asr-Trib) 24-Jun-2026 -- Section : 144 -- Asr-Trib -- Shri Daljit Singh v. ITO, Ward – 4(2), Jalandhar Appeal DismissedITA No. 285/ASR/20252026 TaxPub(DT) 3998 (Asr-Trib) 24-Jun-2026 -- Section : 143(3) -- Asr-Trib -- Shri Manzoor Ahmad Dar v. ITO, Ward – 3(4), Anantnag, Kashmir Appeal AllowedITA No. 349/ASR/20242026 TaxPub(DT) 3997 (Asr-Trib) 24-Jun-2026 -- Section : 144 -- Asr-Trib -- Shri Gurjit Singh v. ITO, Ward - 2(1), Bhatinda Appeal AllowedITA No. 400/ASR/20242026 TaxPub(DT) 3996 (Asr-Trib) 24-Jun-2026 -- Section : 143(3) 144B -- Asr-Trib -- Ms. Maninder Kaur v. ITO Appeal AllowedITA No. 631/ASR/20252026 TaxPub(DT) 3995 (Asr-Trib) 24-Jun-2026 -- Section : 250 69 147 144 148A(b) 133(6) 115BBE 69A 142(1) -- Luck-Trib -- Income Tax Officer 1(1), Bareilly v. Shri Misar Yar Khan, Shri Misar Yar Khan v. Income Tax Officer 1(1), Bareilly Revenue Appeal Dismissed Assessee Appeal Partly AllowedI.T.A. No. 738/Lkw/2025 & C.O. No. 01/Lkw/20262026 TaxPub(DT) 3994 (Luck-Trib) 24-Jun-2026 -- Section : 143(3) 69 -- Luck-Trib -- ACIT, Lucknow v. Vicky Bahal Revenue Appeal DismissedI.T.A. No. 107/Lkw/20242026 TaxPub(DT) 3993 (Luck-Trib) 24-Jun-2026 -- Section : 250 253(2) 148 147 144B 148A(b) 142(1) 69A 147A 151A -- Gau-Trib -- ITO, Ward-1(2), Guwahati v. Roma Devi Revenue Appeal Partly AllowedITA No(s). 397/GTY/20252026 TaxPub(DT) 3992 (Gau-Trib) 24-Jun-2026 -- Section : 250 147/148 68 115BBE 234A 271AAC(1) 148A(d) 143(2) l48 148A(b) 151 149(1) 151 -- Rkt-Trib -- Anshoyaben Bhagvanjibhai Bhojani v. Income Tax Officer, Ward 1, Morbi Assessee Appeal AllowedITA No. 13/RJT/20262026 TaxPub(DT) 3991 (Rkt-Trib) 24-Jun-2026 -- Section : 10(10AA) -- Ahd-Trib -- Mohdhussain Gulamhussain Qureshi v. Income Tax Office, Ward 7(2)(1), Ahmedabad Assessee Appeal AllowedITA No. 295/Ahd/20262026 TaxPub(DT) 3990 (Ahd-Trib) 24-Jun-2026 -- Section : 115BAB 143(1) 143(1)(a) 143(1)(b) -- Ahd-Trib -- GFCL EV Products Limited v. The Assistant Commissioner of Income Tax, Circle 1(1)(1), Vadodara Assessee Appeal AllowedITA No. 277/Ahd/20262026 TaxPub(DT) 3989 (Ahd-Trib) 24-Jun-2026 -- Section : 69A -- Ahd-Trib -- Naynaben Alpeshbhai Patel(Legal heir of Alpeshbhai Bhailalbhai Patel) v. The Income Tax Officer, Ward-1(3)(1), Petlad Assessee Appeal Partly AllowedI.T.A. No. 200/Ahd/20262026 TaxPub(DT) 3988 (Ahd-Trib) 24-Jun-2026 -- Section : 143(3) 44AD -- Chd-Trib -- Shri Himanshu Kwatra v. ITO, Ward – 1, Kurukshetra Appeal AllowedITA No. 1305/CHANDI/20252026 TaxPub(DT) 3987 (Chd-Trib) 24-Jun-2026 -- Section : 144 68 115BBE -- Chen-Trib -- ITO, Exemptions Ward, Trichy v. Arulmigu Maha Mariamman Thirukoil Revenue Appeal DismissedITA No. 3298/Chny/20252026 TaxPub(DT) 3986 (Chen-Trib) 24-Jun-2026 -- Section : 147 144 153C 151A 144B 148 143(2) 142(1) 44AD 69A 115BBE 271(1)(c) 147/143(3) -- Kol-Trib -- Meenakshi Mittal Agarwal v. ITO, Ward-3(1), Gangtok Assessee Appeal AllowedITA Nos. 111 & 112/Kol/20262026 TaxPub(DT) 3985 (Kol-Trib) 24-Jun-2026 -- Section : 147 144 271AAC(1) 148 69A 115BBE 234A/B/C/D -- Ahd-Trib -- Shree Trapaj Seva Sahakari Mandli Limited v. Income Tax Officer, Ward – 1(9), Bhavnagar Assessee Appeal AllowedITA No. 460 & 461/AHD/20262026 TaxPub(DT) 3984 (Ahd-Trib) 24-Jun-2026 -- Section : -- Rkt-Trib -- ACIT, Central Circle-2, Rajkot v. Chunilal Govind Vanik, Bharatkumar Kalyanjibhai Bhindi, Dhruv Craft Mill Private Limited, Deepmala Marine Exports, Hetalkumar Pravinchandra Rajyaguru, Kishor Veljibhai Fofandi & Soham Papers Private LimitedITA Nos. 83, 84 & 86 to 90/Rjt/20262026 TaxPub(DT) 3983 (Rkt-Trib) 24-Jun-2026 -- Section : 147 144 143(2) 143(3) -- Rkt-Trib -- Salim Abdullah Rathod v. Dy. Commissioner of Income Tax, Gandhidham Assessee Appeal AllowedITA No. 277/RJT/20232026 TaxPub(DT) 3982 (Rkt-Trib) 24-Jun-2026 -- Section : 144 147 5 250 143(1) 12A 500 148 142(1) -- Mum-Trib -- The Temples Charitable Institutions & Funds of the GoudSaraswat Brahman Community v. Income Tax Officer (Exemption), Ward 2(4), Mumbai Appeal AllowedITA Nos. 8015 & 8016/MUM/20252026 TaxPub(DT) 3981 (Mum-Trib) 24-Jun-2026 -- Section : 253(5) 143(3) 143(3A) -- Mum-Trib -- Hariom Developers v. Income Tax Officer, Ward 42(1)(2), Mumbai Appeal AllowedITA Nos. 6007 &5927/MUM/20252026 TaxPub(DT) 3980 (Mum-Trib) 24-Jun-2026 -- Section : 250 143(3) 147 131 133(6) -- Mum-Trib -- ITO 41(1)(1), Mumbai v. Anil Transport Service, Anil Transport Service v. ITO 41(1)(1), MumbaiITA No. 5435/Mum/2025 & CO No. 90/Mum/20262026 TaxPub(DT) 3979 (Mum-Trib) 24-Jun-2026 -- Section : 32AC 32AC(1A) 115JB 143(3) 14A 35AC(1A) 119(2)(b) 80IB 32AC(1) 32AC(4) -- Mum-Trib -- Apar Industries Ltd. v. DCIT, CC 6(1), Mumbai Assessee Appeal AllowedITA No. 8757/MUM/20252026 TaxPub(DT) 3978 (Mum-Trib) 24-Jun-2026 -- Section : 68 145(3) 144 (1) 29 28 69 -- Raipur Bench -- Bilaspur Exports Industries v. The Income Tax Officer-2(1), Bilaspur (C.G.) Assessee Appeal AllowedITA No. 153/RPR/20262026 TaxPub(DT) 3947 (Raipur Bench) 24-Jun-2026 -- Section : 12A 143(1) -- Raipur Bench -- Association of Reputed Institute of School Education v. The Income Tax Officer (Exemption), Ward-2, Raipur (C.G.) Assessee Appeal AllowedITA No. 198/RPR/20262026 TaxPub(DT) 3946 (Raipur Bench) 24-Jun-2026 -- Section : -- Chd-Trib -- Shri Joga Singh v. DCIT (International Tax), Chandigarh Appeal DismissedITA No. 525/CHANDI/20252026 TaxPub(DT) 3945 (Chd-Trib) 24-Jun-2026 -- Section : 145 69A 271AAC -- Srt-Trib -- Mukeshbhai Javjibhai Mangukiya v. Assistant Commissioner of Income Tax, Circle-1(3), Surat Assessee Appeal AllowedITA No. 1093/SRT/20252026 TaxPub(DT) 3944 (Srt-Trib) 24-Jun-2026 -- Section : 68 144 147 -- Srt-Trib -- Income Tax Officer, Ward-3(3)(1), Surat v. Nileshkumar Jayantilal Patel Revenue Appeal DismissedITA Nos. 898 & 899/SRT/20252026 TaxPub(DT) 3943 (Srt-Trib) 24-Jun-2026 -- Section : 44AB 143(2) 144 144B -- Pune-Trib -- Avinash Shankar Taralekar Prop. Swara Liquors v. DCIT, Circle-1, Sangli Assessee Appeal AllowedITA No. 2860/PUN/20252026 TaxPub(DT) 3942 (Pune-Trib) 24-Jun-2026 -- Section : 40(a)(i) 9(1)(vii) 195 -- Bang-Trib -- The DCIT, Circle – 1(1)(1), Bengaluru v. M/s. Alten Global Technologies Private LimitedITA No. 2673/Bang/20252026 TaxPub(DT) 3941 (Bang-Trib) 24-Jun-2026 -- Section : 250 69C 143(3) -- Mum-Trib -- United Builders v. Assistant Commissioner of Income Tax, Circle – 17(3), Mumbai Assessee Appeal AllowedITA No. 6746/Mum./20252026 TaxPub(DT) 3940 (Mum-Trib) 24-Jun-2026 -- Section : 250 148 147 144B 69 -- Mum-Trib -- Vishnu Bapuji Trust v. Income Tax Officer, Ward - 22(2)(1), Mumbai Assessee Appeal AllowedITA No. 455/Mum./20262026 TaxPub(DT) 3939 (Mum-Trib) 24-Jun-2026 -- Section : 250 -- Mum-Trib -- Shri Vipul Otermal Jain v. Income Tax Officer, Ward – 19(3)(1), Mumbai Assessee Appeal DismissedITA No. 375/Mum./20262026 TaxPub(DT) 3938 (Mum-Trib) 24-Jun-2026 -- Section : 250 148A(d) 133(6) 11SBBE 69 147 144 144B -- Mum-Trib -- Bharati Chandrahas Karajgi v. Income Tax Officer, Ward - 42(2)(1), Mumbai Assessee Appeal AllowedITA No. 292/Mum./20262026 TaxPub(DT) 3937 (Mum-Trib) 24-Jun-2026 -- Section : 250 -- Srt-Trib -- Surajnath Bhimnath Sidh v. The DCIT, Central Circle-1, Surat Assessee Appeal Partly AllowedITA No. 1211/SRT/20252026 TaxPub(DT) 3936 (Srt-Trib) 24-Jun-2026 -- Section : 250 69A 115BBE -- Srt-Trib -- Rupal Vishal Bharatwala v. The ITO, Ward-7, Vapi Assessee Appeal DismissedITA No. 250/SRT/20252026 TaxPub(DT) 3935 (Srt-Trib) 24-Jun-2026 -- Section : 147 148 55A -- Srt-Trib -- Virendrakumar Ratilal Bhakta v. Income Tax Officer (International Taxation), Surat Assessee Appeal AllowedITA No. 542/Srt/20242026 TaxPub(DT) 3934 (Srt-Trib) 24-Jun-2026 -- Section : 143(1) -- Srt-Trib -- Chandulal Ramchandra Kanjani v. Income Tax Officer, Ward-1, Navsari Assessee Appeal AllowedITA No. 1258/Srt/20242026 TaxPub(DT) 3933 (Srt-Trib) 24-Jun-2026 -- Section : -- Srt-Trib -- Mahesh K Patel v. Income Tax Officer, Ward-1(1), Bharuch Assessee Appeal AllowedITA No. 1000/Srt/20242026 TaxPub(DT) 3932 (Srt-Trib) 24-Jun-2026 -- Section : 69A -- Srt-Trib -- Archana Goyal v. Income Tax Officer, Ward-1, Vapi Assessee Appeal AllowedITA No. 934/Srt/20252026 TaxPub(DT) 3931 (Srt-Trib)