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Income tax Appellate Tribunal

ITAT: Denies Sec. 80GGC deduction as political donation remains unproved; Accommodation-entry evidence outweighs bank payment

Jul 25, 2026
  • In Favour of Revenue
  • Citation Number : TS-1120-ITAT-2026(Ahd)
  • Tax Payer : Meetkumar Hasmukhbhai Chaturvedi
Income tax Appellate Tribunal

ITAT: Holds transportation to students as commercial activity, not charitable u/s 2(15); Rejects Sec. 12AB registration

Jul 25, 2026
  • In Favour of Revenue
  • Citation Number : TS-1119-ITAT-2026(CHANDI)
  • Tax Payer : International Will Trust
Income tax Appellate Tribunal

ITAT: Merely crediting partners' interest via journal entry doesn't make it sham; Deletes interest disallowance

Jul 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-1116-ITAT-2026(CHANDI)
  • Tax Payer : Megha Fincorp
Income tax Appellate Tribunal

ITAT: Income taxed by Settlement Commission cannot be taxed again under BMA; Grants relief to Tahiliani Designs

Jul 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-1115-ITAT-2026(DEL)
  • Tax Payer : Tahiliani Design Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Uncorroborated search material can't justify denial of Sec 80G(5) renewal; Grants approval to G.D. Goenka school trust

Jul 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-1113-ITAT-2026(DEL)
  • Tax Payer : Lakhmi Chand Charitable Society
Income tax Appellate Tribunal

ITAT: ITAT: Services rendered by Residents Welfare Association being contractual & reciprocal, not charitable u/s 2(15)

Jul 24, 2026
  • In Favour of Revenue
  • Citation Number : TS-1112-ITAT-2026(CHANDI)
  • Tax Payer : Amaltash Residents Welfare Association
Income tax Appellate Tribunal

ITAT: Cow protection, Bhagavad Gita dissemination don't render trust religious; Grants Sec. 12AB, 80G relief

Jul 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-1109-ITAT-2026(CHANDI)
  • Tax Payer : World Sankirtan Tour Trust
Income tax Appellate Tribunal

ITAT: ITAT: Recharacterizing part of sale consideration as IFOS, untenable; AO not empowered to bifurcate basis conjectures

Jul 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-915-ITAT-2026(Mum)
  • Tax Payer : Fifth Third Mauritius Holdings Ltd
Income tax Appellate Tribunal

ITAT: Property purchase from spouse within law isn't colorable device; Alllows Sec. 54F exemption

Jul 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-1108-ITAT-2026(Mum)
  • Tax Payer : Neha Karan Motwani
Income tax Appellate Tribunal

ITAT: ITAT: Grants relief to Jio Platforms on Rs. 2,761. Cr depreciation claim over opening intangible WDV

Jul 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-1107-ITAT-2026(Ahd)
  • Tax Payer : Jio Platforms Limited
Income tax Appellate Tribunal

ITAT: Success fee payment, incurred wholly & exclusively for sale of shares, allowable u/s 48

Jul 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-1106-ITAT-2026(Bang)
  • Tax Payer : Mohan Rajashekar
Income tax Appellate Tribunal

ITAT: ITAT: Favourable subsequent rulings for Mashreq Bank cannot revive time-barred cross objections; Rejects 6 years' condonation

Jul 23, 2026
  • In Favour of Revenue
  • Citation Number : TS-1105-ITAT-2026(Mum)
  • Tax Payer : Mashreq Bank PSC
Income tax Appellate Tribunal

ITAT: TDS interest penal & non-deductible; Allows interest on sales & service tax, as compensatory

Jul 23, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1104-ITAT-2026(Kol)
  • Tax Payer : Pure Spiritss Limited (Formerly K D Liquor Pvt. Ltd.)
Income tax Appellate Tribunal

ITAT: ITAT: Condones 608-days delay due to availment of alternative remedy of rectification

Jul 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-1100-ITAT-2026(Bang)
  • Tax Payer : Gopalan Enterprises
Income tax Appellate Tribunal

ITAT: Failure to decide reassessment objections by speaking order fatal to Sec. 147 proceedings

Jul 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-1092-ITAT-2026(Mum)
  • Tax Payer : Next Technologies (India) Private Limited
Income tax Appellate Tribunal

ITAT: Dismisses MA over alleged stay order violation, notes Revenue's refund assurance

Jul 23, 2026
  • In Favour of Revenue
  • Citation Number : TS-1103-ITAT-2026(Bang)
  • Tax Payer : Cisco Systems Inc
Income tax Appellate Tribunal

ITAT: ITAT: Land purchased prior to transfer of original asset, part of new residential house cost for Sec. 54 exemption

Jul 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-1102-ITAT-2026(SUR)
  • Tax Payer : Damodar Bhimjibhai Patel
Income tax Appellate Tribunal

ITAT: Company distinct from family owners; Remits Sec. 79 loss set-off issue over family shareholding reshuffle

Jul 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-1083-ITAT-2026(Mum)
  • Tax Payer : Rab Enterprises (India) Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Inadequate disclosure of documents justifies reassessment beyond 4 years; Restores matter

Jul 23, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1101-ITAT-2026(DEL)
  • Tax Payer : Accurate Pressings
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition given genuineness of transaction sufficiently established along with source

Jul 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-1099-ITAT-2026(Mum)
  • Tax Payer : Anu Children Trust I