(i) DCIT v. Sulabh International Social Service Organisation (350 ITR 189)

ACIT, CIRCLE- 26(2), NEW DELHI vs. VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.), NEW DELHI

ITA 8079/DEL/2018[2007-08]Status: DisposedITAT Delhi21 Mar 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 1999-2000 Vs. M/S. Vodafone West Ltd. Acit, Circle-26(2), (Thereafter Merged With New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacf1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/S. Vodafone Idea Ltd. Acit, Circle-26(2), (Earlier Known As Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Salil Kapoor, Adv. Sh. Anil Chachra, Adv. Ms. Ananya Kapoor, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr) Date Of Hearing 06.03.2025 Date Of Pronouncement 21.03.2025 Order Per Satbeer Singh Godara, Jm These Revenue’S Appeals Ita No.7658/Del/2018 & 8079/Del/2018 For Assessment Years 1999-2000 & 2007-08

Section 271(1)(c)

…held that the word "substantial" qualifying "question of law" meant having substance, essential, real, of sound worth, important or considerable. Similarly, the Hon'ble Patna High Court in the case of DCIT vs. Sulabh Intemational Social Service Organisation, 350 ITR 189 (Patna) has held that a substantial question of law must be one which was debatable and not previously settled under the law of the land or a binding precedent. Thus, once the substantial question of law is admitted, the issue undisputedly become debatable and hence no penalty in such case can be levied. Reliance in this regard is placed on the d…

ACIT, CIRCLE-26(2), NEW DELHI vs. VODAFONE WEST LTD., (THEREAFTER MERGED WITH VODAFONE MOBILE SERVICES LTD.),, NEW DELHI

ITA 7658/DEL/2018[1999-2000]Status: DisposedITAT Delhi21 Mar 2025AY 1999-2000

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 1999-2000 Vs. M/S. Vodafone West Ltd. Acit, Circle-26(2), (Thereafter Merged With New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacf1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/S. Vodafone Idea Ltd. Acit, Circle-26(2), (Earlier Known As Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Salil Kapoor, Adv. Sh. Anil Chachra, Adv. Ms. Ananya Kapoor, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr) Date Of Hearing 06.03.2025 Date Of Pronouncement 21.03.2025 Order Per Satbeer Singh Godara, Jm These Revenue’S Appeals Ita No.7658/Del/2018 & 8079/Del/2018 For Assessment Years 1999-2000 & 2007-08

Section 271(1)(c)

…held that the word "substantial" qualifying "question of law" meant having substance, essential, real, of sound worth, important or considerable. Similarly, the Hon'ble Patna High Court in the case of DCIT vs. Sulabh Intemational Social Service Organisation, 350 ITR 189 (Patna) has held that a substantial question of law must be one which was debatable and not previously settled under the law of the land or a binding precedent. Thus, once the substantial question of law is admitted, the issue undisputedly become debatable and hence no penalty in such case can be levied. Reliance in this regard is placed on the d…

R. K. TRADING COMPANY,,AHMEDABAD vs. DCIT. CIR 5(3),, AHMEDABAD

In the result, assessee’s appeal is allowed

ITA 2609/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad22 Dec 2022AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2609/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15) R. K. Trading Company Dy.Cit बनाम/ 89, Hirabhai Market, Circle – 5(3), Ahmedabad Vs. Diwan Ballubhai Road, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabfr0845B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri M. K. Patel, Advocate ""यथ" क" ओर से / Ms. Anam Benish, Sr. D.R. Respondent By : सुनवाई क" तार"ख / Date Of 10/11/2022 Hearing घोषणा क" तार"ख /Date Of 22/12/2022 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal At The Instance Of The Assessee Is Directed Against The Order Dated 20.10.2017 Passed By The Ld. Commissioner Of Income Tax (Appeals), Ahmedabad – 5 (In Short ‘Cit(A)’) Arising Out Of The Assessment Order Dated 27.12.2016 Passed By The Learned Acit, Circle-5(3), Ahmedabad Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As To ‘The Act’) For Assessment Year 2014-15. Ita No. 2609/Ahd/2017 (R. K. Trading Company Vs. Dcit) A.Y. 2014-15 - 2 - 2. Ground Nos. 1 To 3 Relates To Disallowance Of Donation Given By The Assessee To M/S. Herbicure Healthcare Bio-Herbal Research Foundation, Kolkata. At The Very Threshold Of The Matter, Ld. Advocate Appearing For The Assessee Submitted Before Us That The Issue Is Squarely Covered By The Judgment Passed By The Co-Ordinate Bench In Ita No. 2888/Ahd/2017, On 20.09.2019 In Favour Of The Assessee, Whereas, Ld. Dr Relied Upon The Orders Passed By The Authorities Below.

For Appellant: Shri M. K. Patel, Advocate

Section 133ASection 143(2)Section 143(3)Section 35(1)(ii)Section 35(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2609/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15) R. K. Trading Company Dy.CIT बनाम/ 89, Hirabhai Market, Circle – 5(3), Ahmedabad Vs. Diwan Ballubhai Road, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABFR0845B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri M. K. Patel, Advocate ""यथ" क" ओर से / Ms. Anam Benish, Sr. D.R. Respondent by : सुनवाई क" तार"ख / Date of 10/11/2022 Hearing घोषणा क" तार"ख /Date o…

DCIT CIRCLE-3(3), AHMEDABAD vs. SHRI ALPESHKUMAR C.PATEL, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1991/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1908/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2011-2012 Alpeshkumar C. Patel, A.C.I.T., 503, Milestone Building, Vs. Circle-3(3), Drive In Road, Ahmedabad. Thaltej, Ahmedabad-380052. Pan: Aeapp9489G

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Ajay Pratap Singh CIT. D.R with Shri V.K. Singh, Sr.D.R

Section 41(1)Section 54F

…ces. This contention is found correct as per facts on record. This is not the new issue, the principle of consistency required to be followed as has been held in various below mentioned case laws: (i) DCIT Vs. Sulabh International Social Service Organisation [350 ITR 189 (Patna)] (ii) CIT Vs. Ranganathar& Co. [316 ITR 252 (Mad)] GopalPurphit Vs. Jt. CIT [334 ITR 308 (SC] (ii) In view of the above, it is my considered opinion that the appellant is not involved in the trading of the land but he is investor and an agriculturist. Therefore, I am inclined to hold accordingly and direct the AO to treat the said incom…

M/S. ARMEE INFOTECH,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, AHMEDABAD

In the result, ITA No.1778/Ahd/2016 (by Revenue) is dismissed, and ITA No

ITA 1900/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad11 Jan 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Acit,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, Sg Highway, Ahmedabad 380 0054. Pan : Aaifa 4964 D

For Appellant: Shri Hardik Vora, AdvocateFor Respondent: Shri Mukesh Kumar Sharma

Section 143(2)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH ‘C’ BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 ACIT,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, SG Highway, Ahmedabad 380 0054. PAN : AAIFA 4964 D आयकर अपील सं./ ITA No.1900/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 AND Asstt.Year : 2014-15 Armee Infotech Vs. ACIT,Cir.6(1), 1002, Akik Building Ahmedabad. Opp: Rajpath Club, SG Highway, Ahmedabad 380 0054. अपीलाथ"/ (App…

THE ACIT, CIRCLE-6(1),, AHMEDABAD vs. ARMEE INFOTECH,, AHMEDABAD

In the result, ITA No.1778/Ahd/2016 (by Revenue) is dismissed, and ITA No

ITA 1778/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad11 Jan 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Acit,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, Sg Highway, Ahmedabad 380 0054. Pan : Aaifa 4964 D

For Appellant: Shri Hardik Vora, AdvocateFor Respondent: Shri Mukesh Kumar Sharma

Section 143(2)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH ‘C’ BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 ACIT,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, SG Highway, Ahmedabad 380 0054. PAN : AAIFA 4964 D आयकर अपील सं./ ITA No.1900/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 AND Asstt.Year : 2014-15 Armee Infotech Vs. ACIT,Cir.6(1), 1002, Akik Building Ahmedabad. Opp: Rajpath Club, SG Highway, Ahmedabad 380 0054. अपीलाथ"/ (App…

DCIT, MYSORE vs. M/S MARIMALLAPPA'S CHARITY, MYSORE

In the result, the appeals filed by the assessee for assessment years 2006-07 and 2007-08 are dismissed and the appeal by the revenue for assessment year 2010-11 is allowed

ITA 675/BANG/2014[2010-11]Status: DisposedITAT Bangalore24 Jun 2016AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Veerabhadraiah, AdvocateFor Respondent: S/Shri Pramod Kumar Singh

Section 11Section 11(1)(a)Section 12ASection 133ASection 2(15)

…en offered to income-tax as voluntary contribution and therefore, is clearly exempt from tax and in support of this he relied on the decision of the Hon’ble Punjab & Haryana High Court in the case of Dy.CIT vs. Sulab International Social Service Organization (350 ITR 189). He also relied on the decisions of the jurisdictional High Court in the case of CIT vs. CMR Janadhara Trust in ITA No.73 of 2009 dated ITA Nos.1492 & 1493/Bang/2010 & 675/Bang/2014 Page 6 of 13 20/01/2015 and CIT vs. Bharatiya Samskriti Vidyapith Trust in ITA No.278 of 2007 dated 13/11/2013 and the decisions of the co-ordinate bench of Tribuna…

M/S MARIMALLAPPA'S CHARITIES,MYSORE vs. ADDL.C.I.T., MYSORE

In the result, the appeals filed by the assessee for assessment years 2006-07 and 2007-08 are dismissed and the appeal by the revenue for assessment year 2010-11 is allowed

ITA 1492/BANG/2010[2006-07]Status: DisposedITAT Bangalore24 Jun 2016AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Veerabhadraiah, AdvocateFor Respondent: S/Shri Pramod Kumar Singh

Section 11Section 11(1)(a)Section 12ASection 133ASection 2(15)

…en offered to income-tax as voluntary contribution and therefore, is clearly exempt from tax and in support of this he relied on the decision of the Hon’ble Punjab & Haryana High Court in the case of Dy.CIT vs. Sulab International Social Service Organization (350 ITR 189). He also relied on the decisions of the jurisdictional High Court in the case of CIT vs. CMR Janadhara Trust in ITA No.73 of 2009 dated ITA Nos.1492 & 1493/Bang/2010 & 675/Bang/2014 Page 6 of 13 20/01/2015 and CIT vs. Bharatiya Samskriti Vidyapith Trust in ITA No.278 of 2007 dated 13/11/2013 and the decisions of the co-ordinate bench of Tribuna…

ACIT, FARIDABAD vs. M/S. PAWAN KUMAR MALHOTRA, PROP., FARIDABAD

In the result, the appeal of the department is dismissed

ITA 5556/DEL/2011[2005-06]Status: DisposedITAT Delhi29 Apr 2016AY 2005-06

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaay: 2005-06 Asstt.Commissioner Of Inome Tax, Vs Shri Pawan Kumar Malhotra, Circle –I, Block I-B, M/S Neumann Engineering New Cgo Complex, Work, 16/4, Mathura Road, Faridabad. Faridabad. H.No. 1506, Sector-15, Faridabad. (Appellant) (Respondent) Appellant By: Shri N.J. Singh, Sr. Dr Respondent By: Dr. Rakesh Gupta & Sh. Somil Agrawal, Adv. Date Of Hearing: 08.02.2016 Date Of Pronouncement: 29.04.2016

For Appellant: Shri N.J. Singh, Sr. DRFor Respondent: Dr. Rakesh Gupta & Sh. Somil Agrawal, Adv

Section 10(38)Section 143(1)Section 271Section 271(1)Section 274

…eld that the word "substantial" qualifying "question of law" meant having substance, essential, real, of sound worth, important or considerable. Recently, the Hon’ble Patna High Court in the case of DCIT vs. Sulabh Intemational Social Service Organisation, 350 ITR 189 (Patna) has held that a substantial question of law must be one which was debatable and not previously settled under the law of the land or a binding precedent. 11. In the context of the appeals of the assessee we are of the considered opinion that the issue on hand is debatable, open and capable of having an alternate view as the same is held…

(i) DCIT v. Sulabh International Social Service Organisation

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