https://www.taxtmi.com/caselaws?id=774958 ITAT Delhi ruled in favor of the assessee regarding notional rent addition under section 23(1)(a). The property remained vacant throughout the previous year despite sincere efforts to let it out. The tribunal found that CIT(A) correctly identified that section 23(1)(c) provisions applied to vacant properties, but erroneously confirmed the AO's addition under section 23(1)(a). Following precedent from Janak Kumari case, where property remained vacant during assessment year with no rent received, the tribunal held that section 23(1)(c) governs such situations. The impugned order was set aside, rental value treated as NIL, and the addition made by AO and confirmed by CIT(A) was deleted. en-us Wed, 07 May 2025 00:00:00 +0530 Thu, 17 Jul 2025 08:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774958 ITAT Delhi ruled in favor of the assessee regarding notional rent addition under section 23(1)(a). The property remained vacant throughout the previous year despite sincere efforts to let it out. The tribunal found that CIT(A) correctly identified that section 23(1)(c) provisions applied to vacant properties, but erroneously confirmed the AO's addition under section 23(1)(a). Following precedent from Janak Kumari case, where property remained vacant during assessment year with no rent received, the tribunal held that section 23(1)(c) governs such situations. The impugned order was set aside, rental value treated as NIL, and the addition made by AO and confirmed by CIT(A) was deleted. Case-Laws Income Tax Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774958