24/11/2025
*ITAT Kolkata: No Gift Deed Required if Gift from Relative*
_*Case:* Deb Prasanna Choudhury vs ADIT/DCIT (Intl. Taxation)_
_*Citation:* [2025] 180 (Kolkata-Trib.)_
_*Date:* 04 Nov 2025 | AY 2012-13_
*Gift received from brother-in-law* _(sister’s husband)_ through NRE account - _*exempt under Section 56, even without a formal gift deed.*_
*Tribunal held:*
1. Gift from a “relative” (as defined in Sec 56) is not taxable, even if no gift deed is executed.
2. Section 56 nowhere mandates a gift deed; only the relationship and genuineness need to be proved.
3. Amount was received via banking channel, and donor’s identity and relationship were established.
4. Hence, addition deleted — amount not to be treated as “income from other sources.”
*Reference Followed:*
_Atul H. Patel vs ITO [2022] 454(Ahmedabad ITAT)_
_*If a genuine gift is received from a defined relative (like brother-in-law) through proper banking channels, no gift deed is required, and no tax is applicable under Sec 56.*_
**Taxpro corporate Consultants Adv Jitendra 9015326669**
