| 20265800 | Section 56(2)(x) Income from other sources - Addition under section 56(2)(x) - Inadequate conside ... Assessee purchased a residential flat under construction and paid the entire consideration between 1...... Mum-Trib -- 24 Jun 2026 Akshay Manoj Pagdhare v. ITO, Ward 42(1)(1), Mumbai Assessee Appeal Allowed ITA No. 1013/Mum/2026 2026 TaxPub(DT) 5077 (Mum-Trib)
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| 20265700 | Section 12A, 80G Charitable trust - Registration under section 12A - Denial without adequate oppo ... Assessee-trust applied for renewal of registration under section 12A and approval under section 80G(...... Ahd-Trib -- 24 Jun 2026 Shri Ramos Education Trust v. Commissioner of Income Tax (Exemption), Ahmedabad Appeal Partly Allowed ITA Nos. 1409 & 1410/AHD/2026 2026 TaxPub(DT) 5076 (Ahd-Trib)
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| 20265600 | Section 69A Income from undisclosed sources - Addition under section 69A - Cash deposits alleged ... Assessee had substantial cash deposits in his bank account with Shri Renukamata Multi State Urban Co...... Ahd-Trib -- 24 Jun 2026 Rameshbhai Mangalbhai Patel v. Income Tax Officer, Ward-1(3)(1), Ahmedabad Assessee Appeal Partly Allowed ITA Nos. 175 & 176/AHD/2024 2026 TaxPub(DT) 5075 (Ahd-Trib)
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| 20265500 | Section : 142(1) 144 131 69A 143(3) 144B ... Del-Trib -- 24 Jun 2026 Durga Agencies v. ITO, Ward 48(1), Delhi Assessee Appeal Allowed ITA No. 8140/DEL/2025 2026 TaxPub(DT) 5074 (Del-Trib)
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| 20265400 | Section 147 Reassessment - Validity - Vague reasons - Reliance on investigation wing without ind ... AO reopened the assessment under section 147 based on information from the Investigation Wing, Rohta...... Del-Trib -- 24 Jun 2026 Ishleen Kaur v. ITO, Ward 50(1), Delhi Assessee Appeal Allowed ITA No. 5539/DEL/2025 2026 TaxPub(DT) 5073 (Del-Trib)
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| 20265300 | Section 145(3), 37(1) Accounting method - Rejection - Bogus purchases - Estimation of profit - T ... Search was conducted on Hitesh Jain, an admitted entry operator who provided accommodation entries t...... Del-Trib -- 24 Jun 2026 Kanta Devi Jalan v. DCIT, Central Circle 31, New Delhi Assessee Appeal Partly Allowed ITA Nos. 807 to 810/DEL/2023 2026 TaxPub(DT) 5072 (Del-Trib)
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| 20265200 | Section 143(1), 36(1)(va) Assessment - Prima facie adjustment - Disallowance of delayed deposit o ... AO made a disallowance of Rs. 1,71,70,670 under section 143(1) on account of delayed deposit of empl...... Del-Trib -- 24 Jun 2026 ITO, Ward 5, Rohtak v. Rajbir Revenue Appeal Dismissed ITA No. 2576/DEL/2022 2026 TaxPub(DT) 5071 (Del-Trib)
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| 20265900 | Section 68 Income from undisclosed sources - Addition under section 68 - Unexplained loans - Cre ... Assessee firm had taken fresh loans of Rs. 6,58,43,000 from five parties during the year. AO made ad...... Ahd-Trib -- 23 Jun 2026 M/s. Sahyog Construction v. The Asst. Commissioner of Income Tax, Circle 1(1)(1), Vadodara Assessee Appeal Dismissed ITA No. 104/AHD/2025 2026 TaxPub(DT) 5078 (Ahd-Trib)
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