2025 (9) TMI 1240

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....-DR For the Respondent : None ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- These two appeals have been filed by the Revenue against the separate orders of even dated 23.12.2025 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi ('Ld. CIT' in short), under Section 250 of the Income-tax Act, 1961 ('the Act' in short) relating to the Assessment Y....

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....nate Bench of ITAT Ahmedabad in assessee's own case for A.Y. 2010-11, the Ld. CIT(A) restricted the disallowance to Rs. 2,84,678/-, being the actual exempt income earned. Since the matter stands adjudicated in assessee's own case for A.Y. 2010-11, the Coordinate Bench of the ITAT, Ahmedabad, in ITA No. 2174/Ahd/2016 vide order dated 19.05.2023, wherein the Tribunal upheld the restriction of di....

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....e order dated 19.05.2023. It is not in dispute that in assessee's own case for earlier years, on identical facts, the deduction u/s 80JJA was allowed by the Ld. CIT(A), and such decisions were upheld by the ITAT. Since no distinguishing facts have been brought to our notice for the year under consideration, we find no reason to deviate from the view taken by Ld. CIT(A). Accordingly, this ground o....