IMPORTANT INCOME CASE LAW 26.11.25
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| 11 | Sir Jamsetjee Jejeebhoy Charity Fund v. Income-tax Officer (Exemption) | Assessee trust was entitled to exemption as the electronic filing of Form 10 with accumulation purposes referring to trustees’ resolution was considered sufficient disclosure under Section 11(2) read with Rule 17. Reassessment based solely on insufficient specificity was set aside. | Click Here | Income-tax Act, 1961 |
| 12AB | Bhavnagar Dashashrimali Kantibandh v. Commissioner of Income-tax (Exemption) | Provisional or regular registration under Section 12AB (for trusts incorporated after 01.04.2021) cannot be denied solely because the objects target a particular community. Proper procedure requires granting registration if genuineness and objectives are acceptable. | Click Here | Income-tax Act, 1961 |
| 28(va) | Ravi Shroff v. Assistant Commissioner of Income-tax | Sale of shares by an assessee (who was a minority shareholder) where no consideration was received towards a non-compete clause will result in capital gain, not business receipt, as provisions of Section 28(va) were not applicable. | Click Here | Income-tax Act, 1961 |
| 36(1)(va) | Crown Gaskets (P.) Ltd. v. Income-tax Officer | Assessee was entitled to benefit of deduction for employees’ PF/ESI contribution if the payments were within the time prescribed, especially where the Commissioner (Appeals) failed to consider a revised Tax Audit Report and challans showing timely deposit. | Click Here | Income-tax Act, 1961 |
| 48 | Sanjeev Garg v. A.C.I.T | Cost of acquisition and indexed cost of improvement (including a co-owner’s accepted renovation expense) was to be allowed for computing the assessee’s share in Long Term Capital Gain (LTCG) from the sale of inherited residential property. | Click Here | Income-tax Act, 1961 |
| 54 | Sanjeev Garg v. A.C.I.T | Exemption under Section 54 could not be denied where the failure to construct a residential property within the prescribed time was due to a delay by YEIDA in registering and delivering possession of the residential plot to the assessee. | Click Here | Income-tax Act, 1961 |
| 80G | Indishine Foundation v. Commissioner of Income Tax (Exemption) | An order rejecting an application for 80G approval that is non-speaking and fails to deal with objections or record specific deficiencies must be set aside, and the matter restored for de novo consideration on merits. | Click Here | Income-tax Act, 1961 |
| 151 | Sanjeev Garg v. A.C.I.T | The PCIT did not adopt a mechanical approach in granting approval for a Section 148 notice when they recorded being satisfied in view of the reason recorded by the Assessing Officer, thus obtaining necessary sanction under Section 151(2). | Click Here | Income-tax Act, 1961 |
| 153C | Parag Rameshbhai Gathani v. Income-tax Officer, International Taxation | A satisfaction note for initiating proceedings under Section 153C recorded with an inordinate delay (nearly four years after search and almost two years after assessment of the searched person) leads to the quashing of the impugned Section 153C notice. | Click Here | Income-tax Act, 1961 |
| 282A | Danieli and C Officine Meccaniche SPA v. ACIT | An assessment order that is not signed as mandated under Section 282A is invalid and liable to be quashed, irrespective of whether the order was issued electronically or in paper form. | Click Here | Income-tax Act, 1961 |
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