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Income tax Appellate Tribunal

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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • In Favour of Assessee
  • Citation Number : TS-1099-ITAT-2026(Mum)
  • Tax Payer : Anu Children Trust I
Income tax Appellate Tribunal

ITAT: Quashes time barred assessment; Belated DRP objections cannot extend AO’s limitation u/s 144C

  • In Favour of Assessee
  • Citation Number : TS-1091-ITAT-2026(Mum)
  • Tax Payer : Barclays Merchant Bank (Singapore) Limited
Income tax Appellate Tribunal

ITAT: ITAT: Assessee cannot withdraw Sec. 12AB application to avoid adverse order; Fair hearing mandatory on fresh plea

  • In Favour of Assessee
  • Citation Number : TS-1087-ITAT-2026(DEL)
  • Tax Payer : Hamdard Laboratories India
Income tax Appellate Tribunal

ITAT: Pre-operative expenditure concept alien to charitable trusts, violates Sec. 11 & 12 framework

  • In Favour of Both, Partially
  • Citation Number : TS-1098-ITAT-2026(Mum)
  • Tax Payer : Dignity Lifestyle Trust
Income tax Appellate Tribunal

ITAT: Order giving effect to ITAT ruling appealable u/s 246A; Partial refunds adjustable against interest first

  • In Favour of Assessee
  • Citation Number : TS-1081-ITAT-2026(DEL)
  • Tax Payer : Sony India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes reassessment beyond 6 years; Third-party search cannot trigger 10-year limitation

  • In Favour of Assessee
  • Citation Number : TS-1085-ITAT-2026(Mum)
  • Tax Payer : Ekansh Concepts Limited
Income tax Appellate Tribunal

ITAT: Grants retrospective exemption u/s 12AB as pending Tribunal appeal an extension of assessment

  • In Favour of Assessee
  • Citation Number : TS-1096-ITAT-2026(Kol)
  • Tax Payer : Sri Sri Jagannath Jew