CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS statement under section 200A of the Act. 4 | P a g e ITA No.44 to 51/DDN/2023 Currently, the provisions of sub-section (3

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (AI, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS statement under section 200A of the Act. 4 | P a g e ITA No.44 to 51/DDN/2023 Currently, the provisions of sub-section (3

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS statement under section 200A of the Act. 4 | P a g e ITA No.44 to 51/DDN/2023 Currently, the provisions of sub-section (3

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS statement under section 200A of the Act. 4 | P a g e ITA No.44 to 51/DDN/2023 Currently, the provisions of sub-section (3

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS statement under section 200A of the Act. 4 | P a g e ITA No.44 to 51/DDN/2023 Currently, the provisions of sub-section (3

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS statement under section 200A of the Act. 4 | P a g e ITA No.44 to 51/DDN/2023 Currently, the provisions of sub-section (3

DR. VIRENDRA SWAROOP EDUCATIONAL FOUNDATION,KANPUR vs. ACIT, CENTRAL CIRCLE, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2023-24] Dr. Virendra Swaroop Vs Acit Educational Foundation Central Circle 15/96, Civil Lines, Kanpur Dehradun Uttar Pradesh-208001 Pan-Aaajd0224D Appellant Respondent Assessee By Shri Salil Kapoor, Adv. Shri Rajiv Sahni, Ca Shri Sumit Lal Chandanim, Adv. Shri Shivam Yadav, Adv. & Ms. Ananya Kapoor, Adv. Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 16.09.2025 By Ld. Pr. Commissioner Of Income Tax (Central), Kanpur [“Pcit”] Passed U/S 12(Ab)(4)(Ii) Of The Income Tax Act, 1961[“The Act”] Cancelling The Registration Granted U/S 12A Of The Act From Assessment Year 2023-24 & Onwards.

3) of the Act is void ab initio and bad in law, as no satisfaction note has been prepared by the AO before making a reference under aforesaid proviso to PCIT. 9. That the impugned order fails to satisfy the threshold of 'specified violation' in instant case as defined under the Explanation to Section 12AB(4) of the Act, inasmuch

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

3. The learned CIT(A) has erred in rejecting the Appellant‟s claim, wherein the Appellant had offered 2% of the revenues from offshore supply of imported materials from PSC and Non-PSC partners to tax following the assessment order for AY 2006-07, in order to avoid litigation and to buy peace of mind. 4. The learned

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

3. The learned CIT(A) has erred in rejecting the Appellant‟s claim, wherein the Appellant had offered 2% of the revenues from offshore supply of imported materials from PSC and Non-PSC partners to tax following the assessment order for AY 2006-07, in order to avoid litigation and to buy peace of mind. 4. The learned

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

3. The learned CIT(A) has erred in rejecting the Appellant‟s claim, wherein the Appellant had offered 2% of the revenues from offshore supply of imported materials from PSC and Non-PSC partners to tax following the assessment order for AY 2006-07, in order to avoid litigation and to buy peace of mind. 4. The learned

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

3. The learned CIT(A) has erred in rejecting the Appellant‟s claim, wherein the Appellant had offered 2% of the revenues from offshore supply of imported materials from PSC and Non-PSC partners to tax following the assessment order for AY 2006-07, in order to avoid litigation and to buy peace of mind. 4. The learned

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

3. The learned CIT(A) has erred in rejecting the Appellant‟s claim, wherein the Appellant had offered 2% of the revenues from offshore supply of imported materials from PSC and Non-PSC partners to tax following the assessment order for AY 2006-07, in order to avoid litigation and to buy peace of mind. 4. The learned

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

3. The learned CIT(A) has erred in rejecting the Appellant‟s claim, wherein the Appellant had offered 2% of the revenues from offshore supply of imported materials from PSC and Non-PSC partners to tax following the assessment order for AY 2006-07, in order to avoid litigation and to buy peace of mind. 4. The learned

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

3. The learned CIT(A) has erred in rejecting the Appellant‟s claim, wherein the Appellant had offered 2% of the revenues from offshore supply of imported materials from PSC and Non-PSC partners to tax following the assessment order for AY 2006-07, in order to avoid litigation and to buy peace of mind. 4. The learned

YES BANK LTD.,MUMBAI vs. ADDL. CIT (TDS), DEHRADUN

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 7498/Del/2017 : Asstt. Year : 2013-14 Ita No. 7499/Del/2017 : Asstt. Year : 2014-15

3. The assessee has raised the following grounds for Assessment Year 2013-14: “1. The Commissioner of Income Tax (Appeals), Muzaffarnagar [hereinafter referred to as CIT(A)] erred in upholding the action of Additional Commissioner of Income-Tax (TDS), Dehradun (hereinafter referred to as AO) of levying penalty under section

YES BANK LTD.,MUMBAI vs. ADDL. CIT (TDS), DEHRADUN

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 7498/Del/2017 : Asstt. Year : 2013-14 Ita No. 7499/Del/2017 : Asstt. Year : 2014-15

3. The assessee has raised the following grounds for Assessment Year 2013-14: “1. The Commissioner of Income Tax (Appeals), Muzaffarnagar [hereinafter referred to as CIT(A)] erred in upholding the action of Additional Commissioner of Income-Tax (TDS), Dehradun (hereinafter referred to as AO) of levying penalty under section

MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN

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

Bench: Shri Saktijit Dey & Shri M. Balaganeshmb Petroleum Services Llc, Vs. Ddit, Kirtane & Pandit, H-16, Circle-1, Saraswati Colony, Sitaldevi International Taxation, Temple Road, Mahim, Dehradun Mumbai (Appellant) (Respondent) Pan: Aaecm2604H

3) of section 143 and determine the sum payable by, or refundable to, the assessee.” 22. In view of non obstante clause of section 44BB(1) of the Act, all other disallowances made by the ld AO either u/s 37(1) of the Act MB Petroleum Services LLC or section 40(a)(i) of the Act would not survive. Similarly

INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr

Section 40(a)(ia) can be made for the non- 3 | P a g e deduction of TDS under Section