CIT v. Xavier Kelavani Mandal (P.) Ltd.

Aati Pichra Mahila Avam Bujurg Vikash Munch vs. Exemptions Ward Faridabad, Faridabad

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.621 & 622/Del/2025 Assessment Years: 2018-19 & 2019-20 Vs. Exemption Ward, Aati Pichra Mahila Avam Bujurg Vikash Munch, Faridabad H-35, First Floor, Jangpura Extension, New Delhi PAN: AACAA3808M (Appellant) (Respondent) Assessee by Sh. Dishant Sethi, Adv. Ms. Sumangla Saxena, Adv. Sh. Shyamsunder, Adv. Department by Sh. Rajesh Kumar, Dhanesta, Sr. DR Date of hearing 13.08.2025 Date of pronouncement 13.08.2025 ORDER PER SATBEER SINGH GODARA, JM These…

The Happy School, Gurugram vs. Income Tax Officer Exemptions Ward, Faridabad

Bench: Shri Satbeer Singh Godara

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.3354 & 3373/Del/2025 Assessment Year: 2017-18 Vs. Income Tax Officer, The Happy School, 11 Silver Oak Avenue, Exemption Ward, DLF Phase I, DLF City, Faridabad Gurugram PAN: AABTT0606J (Appellant) (Respondent) Assessee by Ms. Tanya Gupta, CA Sh. Ram Avtar Sharma, CA Sh. Bhupesh Aggarwal, CA Department by Sh. Manoj Kumar, Sr. DR Date of hearing 24.07.2025 Date of pronouncement 24.07.2025 ORDER These assessee’s twin appeals ITA Nos. 3354/Del/2025 & 3373/Del/2025 for assessment year 2017-18 aris…

The Happy School, Gurugram vs. ITO Exemption Ward, Faridabad

Bench: Shri Satbeer Singh Godara

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.3354 & 3373/Del/2025 Assessment Year: 2017-18 Vs. Income Tax Officer, The Happy School, 11 Silver Oak Avenue, Exemption Ward, DLF Phase I, DLF City, Faridabad Gurugram PAN: AABTT0606J (Appellant) (Respondent) Assessee by Ms. Tanya Gupta, CA Sh. Ram Avtar Sharma, CA Sh. Bhupesh Aggarwal, CA Department by Sh. Manoj Kumar, Sr. DR Date of hearing 24.07.2025 Date of pronouncement 24.07.2025 ORDER These assessee’s twin appeals ITA Nos. 3354/Del/2025 & 3373/Del/2025 for assessment year 2017-18 aris…

Sur Nirman Educational and Cultural Society, Delhi vs. Income Tax Officer, Delhi

Appeal is allowed

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2016-17 Vs. Income Tax Officer, Sur Nirman Educational and Cultural Society, Ward-Exemptions 2(2), Basti Vikas Kendra, Balmiki Delhi Basti, Behind Express Building ITO, New Delhi PAN :AAFTS5017G (Appellant) (Respondent) Assessee by Sh. Ankit Malik, CA Ms. Tripti Devi, CA Department by Sh. Akhilesh Kumar Yadav, Sr. DR Date of hearing 05.06.2025 Date of pronouncement 05.06.2025 ORDER This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Ap…

Sampoorna Seva Charitable Trust, Alaknanda, South Delhi vs. Income Tax Officer, Ward Exemp 2(1), Delhi, Civic Centre, New Delhi

In the result, the appeal filed by the assessee is allowed

Bench: Shris.Rifaur Rahmansampoorna Seva Charitable Trust, Vs. Ito, Ward Exempt 2(1), A – 23, Alaknanda, South Delhi, Delhi. New Delhi – 110 019. (Pan : Aaxts8701R) (Appellant) (Respondent) Assessee By : Shri Shivam Malik, Advocate Revenue By : Shri Sanjay Kumar, Sr. Dr Date Of Hearing : 13.03.2025 Date Of Order : 04.06.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Orders Of The Learned Addl/Jcit (Appeals), Indore [“Ld. Cit(A)”, For Short] Dated 08.10.2024 For The Assessment Years 2022-23 Raising Following Grounds Of Appeal :- “1. That The Denial Of Exemption Of Rs.26,35,000/- Under Section 11 Of The Income Tax Act By The Cpc Merely Due To Delay In Filing Of Form 10B Is Bad In Law. 2. That Pursuant To The Faceless Appeal Scheme, The Ld. Add.Cit/Jcit Had No Jurisdiction To Pass The Order Under Section 250 Of The Act And, Therefore, The Impugned Order, Being Without Jurisdiction, Is Bad In Law. 3. That The Addition Of Rs.26,35,000/- To The Total Income Of The Appellant Trust & Consequent Tax Demand Created At Rs.7,40,310/- Is Arbitrary & Unjust.

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER Sampoorna Seva Charitable Trust, vs. ITO, Ward Exempt 2(1), A – 23, Alaknanda, South Delhi, Delhi. New Delhi – 110 019. (PAN : AAXTS8701R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Shivam Malik, Advocate REVENUE BY : Shri Sanjay Kumar, Sr. DR Date of Hearing : 13.03.2025 Date of Order : 04.06.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the orders of the Learned Addl/JCIT (Appeals), Indore [“Ld. CIT(A)”, for short] dated 08.10.2024 for the Assessme…

Sant Shri Asaramji Ashram Trust, Delhi vs. ITO Ward Exemp.-2(1), Delhi

Appeal is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2021-22 Vs. Income Tax Officer, Sant Shri Asaramji Ashram Trust, Ward- Exemption 2(1), C/O- Rakesh Khiwani & Co, Delhi Ca, E-8, Kirti Nagar, New Delhi Pan :Aaats1560M (Appellant) (Respondent) Assessee By None Department By Sh. Akhilesh Kumar Yadav, Sr. Dr

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2021-22 Vs. Income Tax Officer, Sant Shri Asaramji Ashram Trust, Ward- Exemption 2(1), C/o- Rakesh Khiwani & Co, Delhi CA, E-8, Kirti Nagar, New Delhi PAN :AAATS1560M (Appellant) (Respondent) Assessee by None Department by Sh. Akhilesh Kumar Yadav, Sr. DR Date of hearing 03.06.2025 Date of pronouncement 03.06.2025 ORDER This assessee’s appeal for assessment year 2021-22, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 1, Visakhapatnam’s DIN and order no. ITB…

Daulat Ram Khan Charitable Trust, Delhi vs. ITO, Ward Exemption-1(3), New Delhi

Appeal is allowed

Bench: Sh. Satbeer Singh Godaraita No. 5963/Del/2024 : Asstt. Year : 2022-23 Daulat Ram Khan Charitable Trust Vs Income Tax Officer, A-87, Okhla Industrial Area, Phase- Exemption Ward-1(3), Ii, Tehkhand, South East Delhi, New Delhi-110001 Okhla Industrial Esate, New Delhi-110020 (Appellant) (Respondent) Pan No. Aaatd5991M Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 29.05.2025 Date Of Pronouncement: 29.05.2025 Order

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 5963/Del/2024 : Asstt. Year : 2022-23 Daulat Ram Khan Charitable Trust Vs Income Tax Officer, A-87, Okhla Industrial Area, Phase- Exemption Ward-1(3), II, Tehkhand, South East Delhi, New Delhi-110001 Okhla Industrial Esate, New Delhi-110020 (APPELLANT) (RESPONDENT) PAN No. AAATD5991M Assessee by: None Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 29.05.2025 Date of Pronouncement: 29.05.2025 ORDER This assessee’s appeal for Assessment Year 2022-23, arises against the Addl./JCIT(A)…

Delhi Brotherhood Society, Court Lane, Delhi vs. ITO, Exmp 1(3), Delhi

Appeal is allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Vs. Appellate Tribunal, Delhi Brotherhood Society, 7, Court Lane, Income Tax Office, Delhi New Delhi Pan:Aaatd0880H (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Vs. Appellate Tribunal, Delhi Brotherhood Society, 7, Court Lane, Income Tax Office, Delhi New Delhi PAN:AAATD0880H (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 24.04.2025 Date of pronouncement 16.05.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 1, Jaipur’…

Trilok Singh Bhandari Charitable Trust, New Delhi vs. ITO, Ward Exemption 2(3), Delhi

In the result, the appeal filed by the assessee being ITA

Bench: Shris.Rifaur Rahman

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.3211/DEL/2024 (Assessment Year: 2019-20) M/s. Trilok Singh Bhandari Charitable Trust, vs. ITO, BH – 22, East Shalimar Bagh, Ward Exemption 2(3), New Delhi – 110 088. (PAN : AAATT2913R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Lalit Mohan, CA REVENUE BY : Shri Sanjay Kumar, Sr. DR Date of Hearing : 13.03.2025 Date of Order : 14 .05.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeals against the orders of the Learned Addl/JCIT (Appeals)-1, Chandigarh [“Ld.…

Trilok Singh Bhandari Charitable Trust, New Delhi vs. ITO, Ward Exemption 2(3), Delhi

In the result, the appeal filed by the assessee being ITA

Bench: Shris.Rifaur Rahman

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.3211/DEL/2024 (Assessment Year: 2019-20) M/s. Trilok Singh Bhandari Charitable Trust, vs. ITO, BH – 22, East Shalimar Bagh, Ward Exemption 2(3), New Delhi – 110 088. (PAN : AAATT2913R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Lalit Mohan, CA REVENUE BY : Shri Sanjay Kumar, Sr. DR Date of Hearing : 13.03.2025 Date of Order : 14 .05.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeals against the orders of the Learned Addl/JCIT (Appeals)-1, Chandigarh [“Ld.…