CIT (International Taxation) v. Heidrick and Struggles Inc. (461 ITR 33)

Mall of Jaipur Owners Welfare Association, Jaipur vs. DCIT, Circle-6, Jaipur

In the result, appeal of the assessee is allowed

ITA 333/JPR/2025[2024-25]Status: DisposedITAT Jaipur11 Sept 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Mittal, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT a

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 333/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2024-15 Mall of Jaipur Owners Welfare cuke The DCIT, Association Vs. Circle-6, Jaipur. Plot No. 01, Kuber Complex Scheme Gandhi Path, Vaishali Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANAM9374M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee…

ACIT, Circle-24(1), New Delhi vs. Spring Infradev Ltd., New Delhi

ITA 611/DEL/2020[2016-17]Status: DisposedITAT Delhi23 May 2025AY 2016-17

Bench: Shri Yogesh Kumar Us & Shri Brajesh Kumar Singh[Assessment Year:2016-17]

Section 143(3)Section 45Section 47

…e should not have been held as a taxable income u/s 45 of the Act as was done by the AO in the assessment order dated 30.12.2018. On similar facts, the Hon’ble Delhi High Court in the case of CIT (International Taxation) v. Heidrick and Struggles Inc. [2024] 461 ITR 33 (Delhi) held that the Revenue can seek to levy tax only on income which falls within the ambit of the Act. It further held that merely because the assessee placed the income under a wrong head, cannot possibly make it amenable to imposition of tax. In this cited case, the assessee had wrongly offered an amount of Rs.2,84,40,475/- received from He…

Indian Institute of Management Sirmaur, Himachal Pradesh vs. The CIT(Exemptions), Chandigarh

In the result, Assessee's appeal for A

ITA 1122/CHANDI/2024[2024-2025]Status: DisposedITAT Chandigarh01 May 2025AY 2024-2025

Bench: The Cit(Exemptions) Have Not Been Considered Properly. 4. That The Appellant Craves Leave To Add Or Amend The Grounds Of Appeal Before The Appeal Is Finally Heard Or Deposed Off."

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR (Virtual)

Section 10

…Limited vs. The ITO in ITA No. 158/Chd/2024 dated 26.09.2024 ITAT Chd. b. Punjab Agriculture University vs. The DCIT(Exemption), Chandigarh in ITA No. 661/Chd/2024 and 492/Chd/2024 dated 18.12.2024 ITAT Chd 4 c. CIT vs Heidrick and Struggles Inc. reported in 461 ITR 33 (Delhi High Court) dated 25.07.2023 12. The assessee further, relied upon the judgment of Chandigarh Bench of the ITAT in the case of Society for Technology Business Incubator, Indian Institute of Science, in ITA No. 1134/Chd/2024 vide order, dated 27.03.2025, wherein, on similar facts and circumstances, the registration u/s 80G(5)(vi) was refused…

Punjab Agricultual University, Ludhiana vs. Commissioner of Income Tax Exemptions, Chandigarh

In the result, Assessee’s appeal for A

ITA 661/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh18 Dec 2024AY 2018-19

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshi, Judical Member आयकर अपील सं./ Ita No. 661/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner Of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 492/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner Of Thapar Hall, बनाम Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate, राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.12 .2024 आदेश/Order Per Krinwant Sahay, A.M.: The Appeal In These Cases Have Been Filed By The Assessee Against The Order Dated 09.05.2022 For Assessment Year 2018-19 Order

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

…t said deduction on the basis of CBDT Circular No. 14, of 1955, which has been considered in the judgment on the similar issue of such bonafides mistake by the counsel as per the judgment of CIT (International Taxation), Vs. Heidrick and Struggles Inc. (2024) 461 ITR 33 (Del.) and also of Chandigarh Bench in the case of Nikka Mal in ITA Nos. 1252 to 1255/Chd/2016 & Others. 6. That the appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off. 10. For the Assessment Year 2018-19, since the assessee's counsel had wrongly mentioned the relevant clause of 10(23C)…

Punjab Agricultural University, Ludhiana vs. CIT (Exemption), Chandigarh

In the result, Assessee’s appeal for A

ITA 492/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh18 Dec 2024AY 2019-20

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshi, Judical Member आयकर अपील सं./ Ita No. 661/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner Of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 492/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner Of Thapar Hall, बनाम Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate, राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.12 .2024 आदेश/Order Per Krinwant Sahay, A.M.: The Appeal In These Cases Have Been Filed By The Assessee Against The Order Dated 09.05.2022 For Assessment Year 2018-19 Order

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

…t said deduction on the basis of CBDT Circular No. 14, of 1955, which has been considered in the judgment on the similar issue of such bonafides mistake by the counsel as per the judgment of CIT (International Taxation), Vs. Heidrick and Struggles Inc. (2024) 461 ITR 33 (Del.) and also of Chandigarh Bench in the case of Nikka Mal in ITA Nos. 1252 to 1255/Chd/2016 & Others. 6. That the appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off. 10. For the Assessment Year 2018-19, since the assessee's counsel had wrongly mentioned the relevant clause of 10(23C)…

The Habrol Cooperative Agricultural Service Society Limited, Lagru vs. ITO Dharamshala, Dharamshala

In the result, the appeal is allowed

ITA 158/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh26 Sept 2024AY 2018-2019

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 158/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 The Habrol Cooperative Vs. The Ito, बनाम Dharamshala Agricultural Service Society Limited, Vill. Lagru Khundian Distt.Kangra Hp 176031 "थायी लेखा सं./Pan No: Aadat1205A अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hering ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 08.08.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 26.09.2024 आदेश/Order Per Krinwant Sahay, A.M.:

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 143(1)Section 154Section 80Section 80PSection 80P(2)(a)

…laim the same inadvertently and in the said judgments, the reference has been made to CBDT Circular No. 15/1955 and the appeal of the department was dismissed. This judgment is in the case of CIT (International Taxation) Vs Heidrick Struggles Inc. reported in 461 ITR 33. 7. Further reliance is also being placed on the following judgments on the similar facts:- i). National Contracting Company Pvt. Ltd. Vs. DCIT as reported in ITA No.455/Chny/2024 vide order dated 24.06.2024 ii). S.R. Koshti Vs. CIT as reported in [2005] 2761. ITR 165 Gujrat High Court iii) ACIT vs. M/s Nikkamal Jewellers as reported in (2017) 59…

M/S Nova Iron and Steel Ltd., Chandigarh vs. DCIT, CC-1, Chandigarh

Appeal of the assessee is partly allowed

ITA 303/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh30 Aug 2024AY 2020-21

Bench: Filing Of Income Tax Return.

For Appellant: Shri Ashwani Kumar, CA and Ms. Deepali Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT DR

Section 139(5)Section 143(1)Section 143(1)(a)Section 250Section 253Section 36(1)(va)Section 43B

…and bad in law. It was contended that their repeated pleas have not been considered by the Ld. CIT(A) which is genuine. The Ld. AR then placed reliance on judgement of Hon’ble Delhi High Court in case of CIT Vs. Heidrick and Struggles Inc. reported in (2024) 461 ITR 33 (Del) wherein it has been held that it is the duty of AO to grant relief to the assessee even if not claimed. Reliance was placed on CBDT Circular No. 14 of 1955. It was finally contended that in so far issue of payment of bonus is considered there is no finding given by Ld. CIT(A) in the impugned order and this limited issue relating to payment o…

CIT (International Taxation) v. Heidrick and Struggles Inc.

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