Tax Tijori

New ITR form under the Income Tax Act, 2025, will be released prior to 2027-28 financial year. 10.12.2025 Last date for filling ITR for audit case for A.Yr. 2025-26. 31.12.2025 Last date of filling of ITR or Revised ITR for A.Yr. 2025-26, with late fee. Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10A. Advisory for Simplified GST Registration Scheme under Rule 14A.

INCOME TAX JUDICIARY

Case No

High Court Calcutta

Held

Condonation has been held to be a matter of exception and cannot be treated as an anticipated privilege accruing to Governmental bodies.

Authority

High Court Calcutta

Citation

2026-TaxTijori-IT-J-059

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Case No

The Supreme Court of India

Held

AO cannot reopen the case Ignoring Appellate Orders . Supreme Court Upholds High Court order.

Authority

The Supreme Court of India

Citation

2026-TaxTijori-IT-J-058

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Case No

ITA No.2129/Kol/2025 Assessment Year: 2021-22

Held

Section 54F Exemption Despite Joint Ownership

Authority

ITAT Kolkata

Citation

2026-TaxTijori-IT-J-057

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Case No

ITA No. 1706/CHD/2025

Held

No obligation on charitable institution to first verify the credentials of the donors. ITAT restore registration u/s 12A of Act.

Authority

ITAT Chandigarh

Citation

2026-TaxTijori-IT-J-056

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Case No

ITA No. 979/Chd/ 2025

Held

Additions on the ground that third-party admissions and records cannot bind an assessee without conclusive proof.

Authority

ITAT Chandigarh

Citation

2026-TaxTijori-IT-J-055

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Case No

ITA No. 3570/ DEL/2025 (Assessment Year : 2020-21)

Held

Assessment order without clear findings, the jurisdiction u/s 263 cannot be invoked. ITAT allows appeal

Authority

ITAT Delhi

Citation

2026-TaxTijori-IT-J-054

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Case No

ITA No. 5310/Mu m/2025

Held

Disallowance under certain heads merely for the reason that expenditure under similar heads in A.Y. 2023-24 is lesser compared to the gross receipts not justified.

Authority

ITAT Mumbai

Citation

2026-TaxTijori-IT-J-053

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Case No

ITA No.3143/Del/2025 (Assessment Year: 2021-22)

Held

ITAT qaushes addittion for invalid Whtsapp digital evidence.

Authority

ITAT Delhi

Citation

2026-TaxTijori-IT-J-052

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Case No

ITA No. 5944/MUM/2025 Assessment Year: 2015-16

Held

Deduction u/s 54F allowed even if original return was not filled.

Authority

ITAT Mumbai

Citation

2026-TaxTijori-IT-J-051

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Case No

ITA No. 2482/KOL/2025 (Assessment Year:2016-17)

Held

Exemption u/s 54 of IT Act allowed despite of incomplete house by ITAT.

Authority

ITAT Kolkata

Citation

2026-TaxTijori-IT-J-050

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