PCIT v. Wipro Ltd.

140 Taxmann.com 223Supreme Court of India2022#490 most cited

What is PCIT v. Wipro Ltd. authority for?

Exemption provisions under Chapter III, such as Section 10B(8), must be interpreted strictly, and any claim for such exemptions must be made in the return of income. The principles governing Chapter III (incomes not forming part of total income) differ from those for Chapter VIA (deductions in computing total income).

192

judgments rely on this decision, according to BharatTax’s citation analysis of 367,514 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. Wipro Ltd · Wipro Ltd · Section 10B(8) · Section 10B · Section 80A(5) · Section 139(1) · strict interpretation · exemption provisions · claim in return of income · Chapter III · Chapter VIA · deductions

Also reported as

446 ITR 1

Sections most often in play

Section 139(1)Section 143(1)Section 10BSection 143(3)Section 11Section 12ASection 119(2)(b)Section 139(5)

Issues it is cited on

section 10b(8)section 80j(6a)section 139(3)section 10bsection 10basection 108section 80a(5)section 80jsection 12a(1)(b)section 139(5)section 80jjaacarry forward of losses

Judgments citing PCIT v. Wipro Ltd.

Kumaon Exports Private Limited, Delhi vs. DCIT Circle 14(2), Delhi

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

ITA 39/DEL/2024[2018-19]Status: DisposedITAT Delhi05 Dec 2024AY 2018-19

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareekkumaon Exports Pvt. Ltd., Vs. Dcit, Circle 14 (2), F-26, G.N. 6, Khasara No.41/5/1 & 28/5/2, Delhi. Sadatpur Karawal Nagar, Delhi – 110 094. (Pan : Aaack3655L) (Appellant) (Respondent) Assessee By : Shri Anil Jain, Advocate Revenue By : Ms. Rishpal Bedi, Cit Dr Date Of Hearing : 26.09.2024 Date Of Order : 05.12.2024 Order Per S.Rifaur Rahman,Am: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax Appeals-3, Chennai (Hereinafter Referred To ‘Ld. Cit (A)’) Dated 13.12.2023 For Assessment Year 2018-19. 2. Brief Facts Of The Case Are, The Assessee Has Filed Its Original Return Of Income On 23.10.2018 For Assessment Year 2018-19 & Filed Form 10Ccb To Claim The Deduction Under Section 80Ic Of The Income-Tax Act, 1961 (For Short ‘The Act’) Only On 05.11.2018. Subsequently, The Assessee

For Appellant: Shri Anil Jain, AdvocateFor Respondent: Ms. Rishpal Bedi, CIT DR
Section 10BSection 143(1)Section 80I

…ld. AR for the assessee and submitted that procedure laid down in the Rules has to be followed. In case of contravention to the well laid down Rules, the assessee cannot get the benefits. In this regard, he relied on the decision of PCIT vs. Wipro Ltd. (2022) 446 ITR 1 (SC) dated 11.07.2022. 7. In the rejoinder, ld. AR for the assessee submitted that the decision relied on by the ld. DR for the Revenue is relating to exemption u/s 10B (8) of the Act whereas the assessee claims deduction u/s 80IC of the Act. There 4 is a distinction between the exemption and deduction in the Act when the provisions relating to ex…

Bansal Corelam Pvt Ltd., New Delhi vs. ITO Ward-32(3), New Delhi

Accordingly, the grounds raised by the assessee are allowed

ITA 1856/DEL/2023[2021-22]Status: DisposedITAT Delhi26 Nov 2024AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshbansal Corelam Pvt. Ltd Vs. Ito, C-167, Mp Enclave, Maurya Ward-32(3), Enclave, Pitampura, New New Delhi Delhi (Appellant) (Respondent) Pan:Aadcb7341M

For Appellant: Shri Gurjeet Singh, CAFor Respondent: Shri Poojan Rana, Sr. DR
Section 10BSection 10B(5)Section 115BSection 139(1)Section 139(4)Section 143(1)Section 72

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Bansal Corelam Pvt. Ltd Vs. ITO, C-167, MP Enclave, Maurya Ward-32(3), Enclave, Pitampura, New New Delhi Delhi (Appellant) (Respondent) PAN:AADCB7341M Assessee by : Shri Gurjeet Singh, CA Revenue by: Shri Poojan Rana, Sr. DR Date of Hearing 18/11/2024 Date of pronouncement 26/11/2024 O R D E R PER M. BALAGANESH, A. M.: The appeal in ITA No.1856/Del/2023 for AY 2021-22, arises out of 1. the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter refe…

Nalwadi Charitable Trust, Delhi vs. ITO Ward Exemp 2(4), New Delhi

In the result, appeal of the assessee is allowed

ITA 1778/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2024AY 2020-21

Bench: Shri Vikas Awasthyआअसं.1778/िद"ी/2024 (िन.व. 2020-21) Nalwadi Charitable Trust, B-60/61, C/O Bajaj Auto Limited, Naraina Industrial Area Phase-Ii, New Delhi 110028 ...... अपीलाथ"/Appellant Pan: Aaatn-0324-N

For Appellant: Ms. Vasanti Patel, Advocate and Shri Mahendra Gohel, Chartered AccountantFor Respondent: Ms. Shivani Bansal, Sr. DR
Section 11Section 11(1)(d)Section 12(1)Section 12ASection 12A(1)Section 139(1)Section 143(1)

…आयकर अपीलीय अिधकरण िद"ी पीठ “एसएमसी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.1778/िद"ी/2024 (िन.व. 2020-21) Nalwadi Charitable Trust, B-60/61, C/O Bajaj Auto Limited, Naraina Industrial Area Phase-II, New Delhi 110028 ...... अपीलाथ"/Appellant PAN: AAATN-0324-N बनाम Vs. Assistant Director of Income Tax, CPC, Post Bag No. 2, Electricity Post Office, ..... "ितवादी/Respondent Bengaluru, Karnataka 560500 अपीलाथ" "ारा/ Appellant by : Ms. Vasanti Patel, Advocate and Shri Mahendra Gohel, Chartered Accountant (Throug…

State Pollution Control Board Odisha, Bhubaneswar vs. ITO, Warad 5(2), Bhubaneswar

In the result, appeal of the assessee stands allowed and stay petition stands dismissed

ITA 301/CTK/2024[2017-18]Status: DisposedITAT Cuttack24 Oct 2024AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwals.P.No.11/Ctk/2024 Assessment Year :2017-18 State Pollution Control Board State Pollution Control Board, Vs. Ito, Ward 5(2), Plot No.A-118, Paribesh Bhawan, 118, Paribesh Bhawan, Bhubaneswar Nilakantha Nagar, Agar, Nayapali, Nayapali, Unit-Vii, Bhubaneswar Neswar Pan/Gir No.Aaals 2490 J Aaals 2490 J (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawalla, Ca Walla, Ca Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 24/10/20 2024 Date Of Pronouncement : 24/10/20 024 O R D E R Per Bench

For Appellant: Shri S.K.Agrawalla, CA walla, CAFor Respondent: Shri Sanjay Kumar, CIT
Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER S.P.No.11/CTK/2024 Assessment Year :2017-18 State Pollution Control Board State Pollution Control Board, Vs. ITO, Ward 5(2), Plot No.A-118, Paribesh Bhawan, 118, Paribesh Bhawan, Bhubaneswar Nilakantha Nagar, agar, Nayapali, Nayapali, Unit-VII, Bhubaneswar neswar PAN/GIR No.AAALS 2490 J AAALS 2490 J (Appellant) (Appellant .. ( Respondent Respondent) A…

Alstom Sa, France vs. Deputy Commissioner of Income Tax, Circle 1(1)(1), International Taxation, New Delhi, Delhi

In the result, the appeal is allowed for statistical purposes

ITA 1444/DEL/2023[2016-17]Status: DisposedITAT Delhi17 Oct 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 234Section 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA,ACCOUNTANT MEMBER ITA No.1444/Del/2023,A.Y.2016-17 ALSTOM SA Deputy Commissioner of FRANCE Income Tax, 48, Rue Albert Dhalenne, Vs. Circle 1(1)(1), 93482, Saint-Quin Cedex, International Taxation, France New Delhi PAN : AAICA8752G (Appellant) (Respondent) Appellant by Shri Ketan Ved, CA Respondent by Sh. Vijay B Vasanta, CIT DR Date of Hearing 17/10/2024 Date of Pronouncement 17/10/2024 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal for the Assessment Year (hereinafter, the ‘…

Shivalik Prints Ltd., New Delhi vs. JCIT, Special Range-8, New Delhi

In the result, assessees’ appeals in ITA nos

ITA 8136/DEL/2018[2012-13]Status: DisposedITAT Delhi15 Oct 2024AY 2012-13

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 80Section 80J

…1 ITA nos. 8136/Del/2018 & 2296/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Assessment Year: 2011-12 AND Assessment Year: 2012-13 Shivalik Prints Ltd., Vs JCIT, Special Range-8, C-2/54, 5th Floor, Rajasthali Apartments, New Delhi. Pitampura, New Delhi-110034. PAN: AADCS 6186 R APPELLANT RESPONDENT Appellant by Shri V.K. Garg, Adv.; & Shri Praveen Kumar, CA Respondent by Ms. Pratibha Meena, Sr. DR Date of hearing 17.09.2024 Date of pronouncement 15.10.2024 O R D E R PER KUL BHARAT, JM: The cap…

M/S. Shivalik Prints Ltd., New Delhi vs. DCIT, New Delhi

In the result, assessees’ appeals in ITA nos

ITA 2296/DEL/2017[2011-12]Status: DisposedITAT Delhi15 Oct 2024AY 2011-12

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 80Section 80J

…1 ITA nos. 8136/Del/2018 & 2296/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Assessment Year: 2011-12 AND Assessment Year: 2012-13 Shivalik Prints Ltd., Vs JCIT, Special Range-8, C-2/54, 5th Floor, Rajasthali Apartments, New Delhi. Pitampura, New Delhi-110034. PAN: AADCS 6186 R APPELLANT RESPONDENT Appellant by Shri V.K. Garg, Adv.; & Shri Praveen Kumar, CA Respondent by Ms. Pratibha Meena, Sr. DR Date of hearing 17.09.2024 Date of pronouncement 15.10.2024 O R D E R PER KUL BHARAT, JM: The cap…

Dy. Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sew Infrastructure Limited, Hyderabad

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

…:1: ITA Nos. 1717 to 1720/Hyd/2017 & IN THE INCOME TAX APPELLATE TRIBUNAL SPECIAL BENCH “A”, HYDERABAD BEFORE JUSTICE (Retd.) C.V. BHADANG, PRESIDENT, SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.1717 to 1720 & 1722/Hyd/2017 Assessment Years: 2009-10 to 2012-13 and 2014-15 Vs. M/s. SEW Infrastructure Deputy Commissioner of Limited, Income Tax, 6-3-871, Snehlata, Central Circle – Greenland Roads, 2(2), Hyderabad. Begumpet, Hyderabad. PAN : AADCS4061P (Appellant) (Respondent) Assessee by: Shri K.K. Chaitanya, Senior Advocate and Shri S. Ramarao, Advocate. Revenue by: Smt. Ma…

M/S Shriram Investments vs. The Commissioner of Income Tax III Chennai

C.A. No.-006274-006274 - 2013Supreme Court04 Oct 2024

Bench: The Commissioner Of Income Tax (Appeals) (For Short, ‘Cit (Appeals)’). By The Order Dated 21St July 1993, The Cit (Appeals) Dismissed The Appeal On The Ground That In View Of Section 139(5) Of The It Act, The Revised Return Filed On 29Th October 1991 Was Barred By Limitation. Digitally Signed By Ashish Kondle Date: 2024.10.04 16:03:01 Ist Reason: Signature Not Verified

Section 139(5)Section 143(1)(a)Section 254

…regard to the part of the claim being ascribable to capital expenditure and partly to revenue expenditure, it was not open for the appellant to plead for the first time before the ITAT that the entire claim must be 2 (2006) 157 Taxman 1 (SC) 3 (2022) 446 ITR 1 Civil Appeal No.6274 of 2013 Page 4 of 7 treated as revenue expenditure. Further, it was not open to the ITAT to entertain such fresh claim for the first time. This submission needs to be stated to be rejected. In the first place, the ITAT was conscious about the fact that this claim was set up by the appellant for the first time b…

Tarasafe International Private Limited, Kolkata vs. DDIT, CPC, Bengaluru

In the result, the appeal of the assessee stands allowed

ITA 627/KOL/2024[2023-24]Status: DisposedITAT Kolkata03 Oct 2024AY 2023-24

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

Section 10BSection 10B(8)Section 143(1)(a)Section 250Section 32(1)Section 80Section 80J

…ent was made, the assessee was entitled to claim deduction u/s. 80-IB of the Act. 4. so far as the reliance of the ld. DR on the another decision of the Hon’ble Supreme Court in the case of Pr. CIT-III, Bangalore & anr. Vs. M/s. Wipro Ltd. reported in [2022] 446 ITR 1 (SC) is concerned, it is to be observed that the said case is relating to the claim of exemption u/s. 10B falling under Chapter III of the I. T. Act. However, the claim of the assessee in the case in hand is u/s. 80JJAA of the Act under Chapter VIA of the Act. The Hon’ble Supreme Court in para 11 of the judgment in the case of M/s. Wipro Ltd. (supr…

Sindhu Resettlement Corporation Limited, Mumbai vs. The DCIT, Circle - 2(3)(1), Mumbai

In the result, the appeal by the assessee is allowed

ITA 2527/MUM/2024[2022-23]Status: DisposedITAT Mumbai27 Sept 2024AY 2022-23

Bench: Shri. Om Prakash Kant & Shri. Sandeep Singh Karhail

For Appellant: Shri. D. M. RindaniFor Respondent: Shri. Ashok Kumar Ambastha Sr. DR
Section 143(1)Section 143(1)(a)Section 250Section 44ASection 80Section 801A(4)

…ry for the year under consideration. Thus, we direct the AO to allow deduction claimed u/s 801A of the Act. Grounds raised by the assessee are allowed.” 15. Further, from the perusal of the decision of the Hon’ble Supreme Court in PCIT v/s Wipro Ltd., [2022] 446 ITR 1 (SC), we find that compliance with the provisions of section 10B(8) of the Act was under consideration before the Hon’ble Supreme Court, which specifically requires furnishing of declaration to the Assessing Officer before the due date of furnishing the return of income under sub-section (1) of section 139 of the Act. However, in the facts of the a…

DCIT, Circle-7(1), Delhi vs. Dlf Midtown Private Limited, Delhi

In the result, the appeal of the appellant assessee is allowed and appeal of Department of Revenue is dismissed

ITA 2859/DEL/2024[2016-17]Status: DisposedITAT Delhi06 Sept 2024AY 2016-17

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 143(3)Section 92Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER DLF Midtown Pvt. Ltd. Asst. CIT 15, Shivaji Marg Circle-7(2) New Delhi-110015 Vs. Delhi PAN:AAFCD3015Q (Appellant) (Respondent) DCIT, DLF Midtown Pvt. Ltd. Circle-7(1) 15, Shivaji Marg Delhi Vs. New Delhi-110015 PAN:AAFCD3015Q (Appellant) (Respondent) Assessee by Shri R.S. Singhvi & Satyajeet Goel, CA Respondent by Shri Rajesh Kumar, CIT-DR Date of Hearing 04/07/2024 Date of Pronouncement 06/09/2024 O R D E R PER VIMAL KUMAR, JM: 1. The appeal by the assesse…

Dlf Midtown P. Ltd, New Delhi vs. ACIT, Circle-7(2), New Delhi

In the result, the appeal of the appellant assessee is allowed and appeal of Department of Revenue is dismissed

ITA 1963/DEL/2022[2016-17]Status: DisposedITAT Delhi06 Sept 2024AY 2016-17

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 143(3)Section 92Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER DLF Midtown Pvt. Ltd. Asst. CIT 15, Shivaji Marg Circle-7(2) New Delhi-110015 Vs. Delhi PAN:AAFCD3015Q (Appellant) (Respondent) DCIT, DLF Midtown Pvt. Ltd. Circle-7(1) 15, Shivaji Marg Delhi Vs. New Delhi-110015 PAN:AAFCD3015Q (Appellant) (Respondent) Assessee by Shri R.S. Singhvi & Satyajeet Goel, CA Respondent by Shri Rajesh Kumar, CIT-DR Date of Hearing 04/07/2024 Date of Pronouncement 06/09/2024 O R D E R PER VIMAL KUMAR, JM: 1. The appeal by the assesse…

Aagaz Samajik Vikas Sanstha, Jaipur vs. The CIT Exemption, Jaipur

In the result, appeal of the assessee is dismissed

ITA 810/JPR/2023[NA]Status: DisposedITAT Jaipur30 Aug 2024

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.809 & 810/Jpr/2023 िनधा"रण वष" / Assessment Year(S) : - Aagaz Samajik Vikas The Commissioner Of Sanstha, V Income Tax, 45A/69, Near Office Lane, S Exemption, Jaipur. Behind Rainbow Jewellers, Jagdish Colony, Ramgarh Mode, Jaipur – 302002. Pan: Aaeaa5124E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Ajey Malik – Cit(Dr) Date Of Hearing 22/07/2024 Date Of Pronouncement 30/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Jaipur Both Dated 25.02.2023. The Assessee In Ita No.809/Jpr/2023 Has Raised The Following Ground Of Appeal :

Section 12ASection 80G

…these circumstances, the conditions laid down by Section 12AB of the Act are more stringent than the “then section 10(23C)”, which has been interpreted by the Hon’ble Supreme Court(supra). 4.8 The Hon’ble Supreme Court in the case of PCIT Vs. Wipro Limited, 446 ITR 1; observed that assessee claiming exemption has to strictly and literally comply with the exemption provisions. 4.9 One arm of the law being utilized to defeat another arm of the law which would not only be opposed to public policy but would also bring the law into ridicule {Biharilal Jaiswal Vs. CIT [1996] 217 ITR 746 (SC) }. 4.9.1 Not registerin…

Aagaz Samajik Vikas Sanstha, Jaipur vs. The CIT Exemption, Jaipur

In the result, appeal of the assessee is dismissed

ITA 809/JPR/2023[NA]Status: DisposedITAT Jaipur30 Aug 2024

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.809 & 810/Jpr/2023 िनधा"रण वष" / Assessment Year(S) : - Aagaz Samajik Vikas The Commissioner Of Sanstha, V Income Tax, 45A/69, Near Office Lane, S Exemption, Jaipur. Behind Rainbow Jewellers, Jagdish Colony, Ramgarh Mode, Jaipur – 302002. Pan: Aaeaa5124E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Ajey Malik – Cit(Dr) Date Of Hearing 22/07/2024 Date Of Pronouncement 30/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Jaipur Both Dated 25.02.2023. The Assessee In Ita No.809/Jpr/2023 Has Raised The Following Ground Of Appeal :

Section 12ASection 80G

…these circumstances, the conditions laid down by Section 12AB of the Act are more stringent than the “then section 10(23C)”, which has been interpreted by the Hon’ble Supreme Court(supra). 4.8 The Hon’ble Supreme Court in the case of PCIT Vs. Wipro Limited, 446 ITR 1; observed that assessee claiming exemption has to strictly and literally comply with the exemption provisions. 4.9 One arm of the law being utilized to defeat another arm of the law which would not only be opposed to public policy but would also bring the law into ridicule {Biharilal Jaiswal Vs. CIT [1996] 217 ITR 746 (SC) }. 4.9.1 Not registerin…

Kishan Gopal Rungta Pvt. Ltd., Jaipur vs. DCIT, Circle-1, Jaipur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 609/JPR/2024[2018-19]Status: DisposedITAT Jaipur14 Aug 2024AY 2018-19

Bench: The Order Passed U/S 143(1) Of The Act On 12.01.2020 Ignoring That Audit Report In Form No. 10Ccb Was Filed On 22.04.2019. 2. The Appellant Craves To Alter, Amend & Modify Any Ground Of Appeal. 3. Necessary Cost Be Awarded To The Assessee.”

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. A. S. Nehra (Addl.CIT)
Section 143(1)Section 250Section 288Section 80Section 801ASection 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 609/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Kishan Gopal Rungta Pvt. Ltd., DCIT, Vs. Jaipur Circle-01, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECK 1810 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Sh. A. S. Nehra (Addl.CIT)…

Shri Vishwamitra Shikshan Samiti, Indore vs. ITO 5(1), Indore

Appeal is allowed for statistical purpose

ITA 39/IND/2024[2018-19]Status: DisposedITAT Indore26 Jul 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Shri Vishwamitra Income-Tax Officer, Shikshan Samiti, 5(1), 104, J. B. Complex, Indore. बनाम/ Race Course Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aajts1473J Assessee By Shri Ashish Goyal & Shri N. D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 26.07.2024

Section 11Section 12ASection 139(1)Section 143(1)

…ption to assessee. Page 6 of 12 Vishwamitra Shikshan Samiti, Indore Assessment year 2018-19 Ld. AR submitted that the decision taken by ITAT is directly applicable to assessee. Ld. AR also submitted that the decision of Hon’ble Supreme Court in Wipro Ltd. 446 ITR 1 relied upon by Ld. CIT(A) is quite distinguishable for the reasons that (i) the said decision involved deduction u/s section 10B whereas the present-appeal is concerned with exemption u/s 11/12; and (ii) the said decision involved interpretation of sub-section (8) of section 10B which is a negative provision i.e. it provides that if the assessee di…

Corteva Agriscience Services India Private Limited, Hyderabad vs. DCIT, Circle-17(1), Hyderabad

In the result, the Ground No

ITA 253/HYD/2017[2011-12]Status: DisposedITAT Hyderabad23 Jul 2024AY 2011-12

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Sandeep Bansal, CA and Shri Rohit Mittal, CAFor Respondent: : Shri Shakeer Ahamed, DR
Section 143(3)Section 144C(4)Section 92C

…आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.253/Hyd/2017 (निर्धारण वर्ा/Assessment Year:2011-12) M/s. Corteva Agriscience Services Dy. Commissioner of Income Tax, Vs. India Pvt. Ltd., (Formerly known Circle-17(1), Hyderabad. as E.I. DuPont Services Centre India Pvt. Ltd.), Hyderabad. PAN: AACCE0509M (Respondent) (Appellant) निर्धाररती द्वधरध/Assessee by: Shri Sandeep Bansal, CA and Shri Rohit Mittal, CA रधजस् व द्वधरध/Revenue by:: Shri Shakeer Ahamed…

The Erode City Municipal Corporation Emp Co-Op T& C Limited, Chennai vs. ITO, Ward 1 (1), Erode

In the result, the appeal in ITA No

ITA 510/CHNY/2024[2020-21]Status: DisposedITAT Chennai22 Jul 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri ARV Srinivasan, IRS, Addl. CIT
Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 2(6)Section 80ASection 80PSection 80P(2)(a)

…आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021) The Erode City Municipal Corporation Vs. The Assessing Officer, Emp Co-op T & C Limited K831 Ward 1(1) Munipical Shopping Complex, Erode Kamaraj Road, Erode 638 001. [PAN: AAEAT 4519Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms…

The Erode City Municipal Corporation Emp Co-Op T& C Limited, Erode vs. ITO, Ward 1(1), Erode

In the result, the appeal in ITA No

ITA 509/CHNY/2024[2018-19]Status: DisposedITAT Chennai22 Jul 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri ARV Srinivasan, IRS, Addl. CIT
Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 2(6)Section 80ASection 80PSection 80P(2)(a)

…आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021) The Erode City Municipal Corporation Vs. The Assessing Officer, Emp Co-op T & C Limited K831 Ward 1(1) Munipical Shopping Complex, Erode Kamaraj Road, Erode 638 001. [PAN: AAEAT 4519Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms…