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INCOME TAX JUDICIARY

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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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Case No
ITA No. 2457/Mum/2017

Held
When Sales Are Accepted, Entire Bogus Purchases Can’t Be Disallowed.

Authority
ITAT Mumbai

Citation
2026-TaxTijori-IT-J-049

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Case No
ITA-822/2005

Held
Shares received during amalgamation is taxable as business income being stock in trade.

Authority
High Court Delhi

Citation
2026-TaxTijori-IT-J-048

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