BPTP v. PCIT

STERLING INFRASTRUCTURE PRIVATE LIMITED,DELHI vs. ACIT, CENTRAL CIRCLE-15, DELHI

Bench: Shri Anubhav Sharma & Shri Manish Agarwalassessment Years: 2014-15 Sterling Infrastructure Private Vs Acit, Limited, Central Circle-15, 20A, Rajpur Road, Delhi. Civil Lines, Delhi – 110 054. Pan: Aakcs7108Q (Appellant) (Respondent) Assessee By : Shri Ranjan Chopra, Advocate & Shri Jaspal Singh Sethi, Advocate Revenue By : Shri Mahesh Kumar, Cit-Dr Date Of Hearing : 03.07.2025 Date Of Pronouncement : 30.07.2025 Order Per Anubhav Sharma, Jm:

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Years: 2014-15 Sterling Infrastructure Private Vs ACIT, Limited, Central Circle-15, 20A, Rajpur Road, Delhi. Civil Lines, Delhi – 110 054. PAN: AAKCS7108Q (Appellant) (Respondent) Assessee by : Shri Ranjan Chopra, Advocate & Shri Jaspal Singh Sethi, Advocate Revenue by : Shri Mahesh Kumar, CIT-DR Date of Hearing : 03.07.2025 Date of Pronouncement : 30.07.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order…

DCIT CIRCLE 75(1) , NEW DELHI vs. MG HOUSING PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue in ITA No

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

…emand raised u/s 201(1)/201(1A) of the Act is on account of non deduction of TDS u/s 194C of the Act on EDC paid to HUDA by the assessee. EDC payment to HUDA was under dispute before the Hon'ble Jurisdictional High Court of Delhi in the case of BPTP Vs. PCIT 113 Taxmann.com 587 wherein the Hon'ble High Court has held that EDC are in the nature of statutory fees. 4. The same was considered by the co-ordinate bench in the case of Bharti Land Limited in ITA Nos. 195 & 608/DEL/2020 vide order dated 24.03.2023. The relevant findings read as under: “18. We have heard both the parties and perused the records. We n…

M/S. PEGASUS SOFTECH (P) LTD,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the Revenue in ITA No

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

…emand raised u/s 201(1)/201(1A) of the Act is on account of non deduction of TDS u/s 194C of the Act on EDC paid to HUDA by the assessee. EDC payment to HUDA was under dispute before the Hon'ble Jurisdictional High Court of Delhi in the case of BPTP Vs. PCIT 113 Taxmann.com 587 wherein the Hon'ble High Court has held that EDC are in the nature of statutory fees. 4. The same was considered by the co-ordinate bench in the case of Bharti Land Limited in ITA Nos. 195 & 608/DEL/2020 vide order dated 24.03.2023. The relevant findings read as under: “18. We have heard both the parties and perused the records. We n…

JCIT(OSD), CIRCLE-4(2), NEW DELHI vs. BHARTI LAND LTD, NEW DELHI

In the result, assessee’s appeal is allowed and the Revenue’s appeal

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.195/Del./2020 (ASSESSMENT YEAR : 2016-17) Bharti Land Limited, vs. ACIT, Circle 4 (2), 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) ITA No.608/Del./2020 (ASSESSMENT YEAR : 2016-17) ACIT, Circle 4 (2), vs. Bharti Land Limited, 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Bhalla, CA REVENUE BY : Shri P…

BHARTI LAND LTD,NEW DELHI vs. ACIT, CIRCLE-4(2), NEW DELHI

In the result, assessee’s appeal is allowed and the Revenue’s appeal

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.195/Del./2020 (ASSESSMENT YEAR : 2016-17) Bharti Land Limited, vs. ACIT, Circle 4 (2), 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) ITA No.608/Del./2020 (ASSESSMENT YEAR : 2016-17) ACIT, Circle 4 (2), vs. Bharti Land Limited, 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Bhalla, CA REVENUE BY : Shri P…

RAJEEV EDUCATIONAL TRUST,GHAZIABAD vs. DCIT, CIRCLE- EXEMPTION, GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.4047/DEL/2018 Assessment Years 2009-10 Rajeev Educational Trust, v. DCIT, C-357, Lohia Nagar, Circle-Exemption, Ghaziabad. Ghaziabad. TAN/PAN: AAATR3081N (Appellant) (Respondent) Appellant by: Shri Akhilesh Kumar, AR Shri Vipin Garg, CA Respondent by: Ms. Moninder Kaur, Sr.D.R Date of hearing: 14 07 2022 Date of pronouncement: 25 07 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed at the instance of the assessee against the o…