Rishab Karanwal vs Income Tax Officer

This assessee’s appeal for assessment year 2024-25, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, [in short, the “Ld. CIT(A)/NFAC”], Delhi’s order dated 24.03.2026 passed having Din & Order No.- ITBA/NFAC/S?250/2025-26/1087851763(1) involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

It emerges at the outset, during the course of hearing, that the assessee/appellant herein has raised his sole substantive ground that the learned lower authorities in their respective assessments and lower appellate findings, have erred in law by invoking Section 44ADA of the Income-tax Act for the purpose of assessing the income derived from content creation on YouTube channels, etc., declared by him under Section 44ADA of the Act.

At the time of hearing, the Revenue could hardly dispute that the assessee's profession and business activity of a YouTube content creator; as the case may be, nowhere satisfies the definition of a profession of “legal, medical, engineering or architecture profession or the profession of accountancy, technical consultancy, interior decoration or any other profession as may be notified,” as prescribed under Section 44ADA of the Act.

Accordingly, this tribunal finds merit in the instant case and direct the assessing officer to assess the income u/s 44ADA of the Act in accordance with law. Necessary computation shall follow as per law.

This appeal of the assessee is allowed.