IMPORTANT INCOME TAX CASE LAW 21.09.2025

Section	Case Law Title	Brief Summary	Citation	Relevant Act
Section 12A	Vetaleshwar Shikshan Sanstha v. CIT, Exemption	The Tribunal remanded the case back to the Commissioner (Exemption) because the trust’s application for registration was rejected for non-compliance, but the Commissioner failed to consider the trust’s timely response to the notice.	Click Here	Income-Tax Act, 1961
Section 37(1)	Principal Commissioner of Income-tax v. LTI Mindtree Ltd.	The Karnataka High Court held that no substantial question of law arose from the Tribunal’s order, which had allowed the provision for discount as a valid business expenditure, consistent with its own prior rulings in the assessee’s case.	Click Here	Income-Tax Act, 1961
Section 56	Sheela Daniel v. Income-tax Officer	The Mumbai Tribunal deleted an addition made by the Assessing Officer, ruling that the allotment of a flat free of cost in A.Y. 2007-08 was not taxable under Section 56(2)(v), as the provision at that time only covered monetary receipts and not immovable property.	Click Here	Income-Tax Act, 1961
Section 69C	Ankit Gems (P.) Ltd. v. Income-tax Officer	The Mumbai Tribunal deleted an addition for unexplained expenditure, finding that the alleged bogus purchases were based solely on an investigation into another group, and there was no concrete evidence to prove the transactions against the assessee.	Click Here	Income-Tax Act, 1961
Section 119	Udit Goyal v. Principal Commissioner of Income-tax	The Delhi High Court remanded the case, holding that the PCIT’s mechanical rejection of a condonation application for a 12-day delay in filing a return due to COVID-19 was unsustainable, requiring a fresh and reasoned consideration.	Click Here	Income-Tax Act, 1961
Section 194IA	Sumit Yadav v. Income-tax Officer	The Delhi Tribunal deleted a demand for short deduction of tax at source, as the assessee had already complied with a lower TDS certificate and the NFAC had previously ruled in favor of the father on a similar demand, which was not appealed by the revenue.	Click Here	Income-Tax Act, 1961
Section 250	Nazirpur Large sized Multipurpose Co-op Society v. Union of India	The Calcutta High Court held that the NFAC’s final order was not sustainable as it was passed without providing an opportunity of hearing, in violation of the High Court’s earlier directions, and remanded the matter back for a fresh decision.	Click Here	Income-Tax Act, 1961

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