IMPORTANT INCOME TAX CASE LAW 17.09.2025

SECTION	CASE LAW TITLE	Brief Summary	Citation	Relevant Act
N/A	Press Release	The CBDT has extended the due date for filing the Income Tax Return for the Assessment Year 2025-26 by one day, from September 15, 2025, to September 16, 2025.	Press Release, Dated 15-09-2025	Income-tax Act, 1961
10(46)	Notification	The CBDT has notified the “Tamil Nadu Electricity Regulatory Commission” under section 10(46) with retrospective effect from the assessment year 2024-25.	Click Here	Income-tax Act, 1961
11	Smt. Ramanandi Anangpuria Charitable Trust v. Deputy Commissioner of Income-tax (Exemptions)	A donation claimed as a corpus donation without a written direction from the donor does not qualify as corpus under section 11(1)(d).	Click Here	Income-tax Act, 1961
11	Smt. Ramanandi Anangpuria Charitable Trust v. Deputy Commissioner of Income-tax (Exemptions)	The denial of exemption u/s 11 (invoking s. 13(1)(c)) was remanded to the AO for fresh consideration as it was connected to the genuineness of loans, an issue which was also remanded.	Click Here	Income-tax Act, 1961
13	Smt. Ramanandi Anangpuria Charitable Trust v. Deputy Commissioner of Income-tax (Exemptions)	The disallowance of interest paid to related parties was remitted back to the AO for re-examination as the issue was intrinsically linked to the genuineness of the underlying unsecured loans.	Click Here	Income-tax Act, 1961
54F	ACIT v. Merilina Foundation	Exemption under Section 54F cannot be denied to a private trust set up for identified beneficiaries merely because it is a trust; the restriction applies to charitable trusts, not private ones.	Click Here	Income-tax Act, 1961
68	Smt. Ramanandi Anangpuria Charitable Trust v. Deputy Commissioner of Income-tax (Exemptions)	The issue of unexplained unsecured loans was remitted to the AO for fresh verification after the assessee filed additional evidence before the Tribunal, citing a lack of proper advice earlier.	Click Here	Income-tax Act, 1961
68	R S Alloys v. Income-tax Officer	Reassessment was justified based on information that the assessee had entered into bogus accommodation entries with a company that was a known defaulter with business volumes not matching its ITR.	Click Here	Income-tax Act, 1961
69A	Ekambaram Elumalai v. Income-tax Officer	A notice issued under section 148 without quoting a Document Identification Number (DIN) is invalid, non est, and therefore, infructuous.	Click Here	Income-tax Act, 1961
115BAA	Gem Nuts & produce Exports Co. (P.) Ltd v. Principal Commissioner of Income-tax-1	A 15-day delay in filing Form 10IC to opt for the concessional tax regime u/s 115BAA was condoned, as the delay was due to an oversight by the Chartered Accountant.	Click Here	Income-tax Act, 1961
149	Sainik Co-operative House Building Society Ltd. v. Income-tax Officer	A reassessment notice for AY 2013-14 issued on July 25, 2022, was quashed as it was barred by limitation, the deadline being June 26, 2022, as clarified by the Supreme Court.	Click Here	Income-tax Act, 1961
151A	Ekambaram Elumalai v. Income-tax Officer	Following the CBDT notification dated March 29, 2022, a notice under section 148 must be issued by the Faceless Assessing Officer (FAO), making a notice issued by the jurisdictional AO invalid.	Click Here	Income-tax Act, 1961
234A	Keller Asia Pacific Ltd. v. Assistant Commissioner of Income-tax	No interest under section 234A is chargeable if the assessee files the return of income within the extended time limit set by the CBDT.	Click Here	Income-tax Act, 1961
271D	Beyond Research and Development Ltd. v. Income-tax Officer	An ex-parte penalty order under section 271D was quashed for violating the principles of natural justice because it was passed without granting an opportunity of hearing, despite a request.	Click Here	Income-tax Act, 1961

IMPORTANT INCOME TAX CASE LAWS 10.06.2025