PAUL GERARD JENNER,NOIDA vs. ITO, WARD-1 (INTERNATIONAL TAXATION), DEEHRTADUN

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

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5669/Ddn/2018 : Asstt. Year : 2015-16 Paul Gerard Jenner, Vs Income Tax Officer, C/O Nangia & Co. Llp, A-109, Sector- Ward-1(Intl. Taxation), 136, Noida, Uttar Pradesh-201301 Dehradun-248001 (Appellant) (Respondent) Pan No. Anwpj5878L Assessee By : Sh. Amit Arora, Adv. Revenue By : Sh. Sudhir Kr. Sharma, Cit Dr Date Of Hearing: 16.12.2022 Date Of Pronouncement: 18.01.2023

disallowing the exemption under section 10(10CC) of the I.T. Act, 1961. Ground No. 5 On the facts and circumstances

NORMAN GORGE WILSON,NOIDA vs. ITO(INTERNATIONAL TAXATION),WARD-1, DEHRADUN

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

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5667/Del/2018 : Asstt. Year : 2015-16 Norman George Wilson, Vs Income Tax Officer, C/O Nangia & Co. Llp, A-109, Sector- Ward-1(Intl. Taxation), 136, Noida, Uttar Pradesh-201301 Dehradun-248001 (Appellant) (Respondent) Pan No. Abopw3343B Assessee By : Sh. Amit Arora, Adv. Revenue By : Sh. Sudhir Kr. Sharma, Cit Dr Date Of Hearing: 16.12.2022 Date Of Pronouncement: 18.01.2023

disallowing the exemption under section 10(10CC) of the I.T. Act, 1961. Ground No. 5 On the facts and circumstances

JERRY KEMP KARTAR,NOIDA vs. ITO, WARD-1 (INTERNATIONAL TAXATION), DEHRADUN

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

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5668/Del/2018 : Asstt. Year : 2015-16 Jerry Kemp Kartar, Vs Income Tax Officer, C/O Nangia & Co. Llp, A-109, Sector- Ward-1(Intl. Taxation), 136, Noida, Uttar Pradesh-201301 Dehradun-248001 (Appellant) (Respondent) Pan No. Ajzpc0774D Assessee By : Sh. Amit Arora, Adv. Revenue By : Sh. Sudhir Kr. Sharma, Cit Dr Date Of Hearing: 16.12.2022 Date Of Pronouncement: 18.01.2023

disallowing the exemption under section 10(10CC) of the I.T. Act, 1961. Ground No. 5 On the facts and circumstances

SRI GURU SINGH SABHA,NAINITAL vs. ITO (EXEMPTION), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

exemption disallowance. The Revenue’s case, more particularly, is that the assessee is barred by the principle of stricter interpretation

SRI GURU SINGH SABHA,NAINITAL vs. ITO(EXEM), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

exemption disallowance. The Revenue’s case, more particularly, is that the assessee is barred by the principle of stricter interpretation

ITO, WARD-1(1)(3), DEHRADUN, DEHRADUN vs. TRISHLA STEEL PVT LTD, DEHRADUN

In the result, the appeal filed by the Revenue is dismissed

disallowance of the exempt agricultural\nincome claimed by the assessee without appreciating the fact that the\nAO has clearly held

M/S. UTTARAKHAND PURV SAINIK KALYAN NIGAM LTD.,DEHRADUN vs. ITO, DEHRADUN

In the result, the appeal of the assessee is dismissed

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] M/S Uttrakhand Purv Ito,Ward-2(5), Sainik Kalyan Nigam Ltd. Aayakar Bhawan,13-A, Subhash (Upnl) Vs Road, Dehradun Uttrakhand- Station Sub Area, Garhi 248003 Cantt, Dehradun-248003 Pan-Aaacu7129D Assessee Revenue Assessee By Shri Tarandeep Singh, Adv. Revenue By Shri Amar Pal Singh, Sr. Dr Date Of Hearing 31.01.2025 Date Of Pronouncement 19.03.2025

exemption u/s 10(26BBB) of the I.T. Act is disallowed and assessment is completed on total income of Rs.6,79,59,986/-accordingly

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

exemption; and, therefore, we are of the considered view that such a disallowance made in its hands is not sustainable

INCOME TAX OFFICER, WARD-1(1)(3), DEHRADUN, AAYKAR BHAWAN, SUBHASH ROAD, DEHRADUN vs. UTTARAKHAND PURV SAINIK KALYAN NIGAM LIMITED, STATION SUB AREA

In the result, appeal of the assessee is allowed

Bench: Sh. Yogesh Kumar U.S. & Sh. Manish Agarwal

exemption of Rs. 5,82,53,120/- by the appellant was disallowed and added back to its total income.” 4. Aggrieved

ACIT, CIRCLE- 3, NAINITAL vs. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

disallowance of Rs.25,16,884/- under Section 14A of the Act. Since there is no exempt income (income not forming

ACIT, NAINITAL vs. M/S. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

disallowance of Rs.25,16,884/- under Section 14A of the Act. Since there is no exempt income (income not forming

B R MORDEM SCHOOL SAMITI,PAURI vs. I T O, EXEMPTION WARD DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

exemption u/s 10(23C)(iiiad) of the Act by\nmaking following observations:-\n8. “At the outset, the Ld.AR submitted that disallowance

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

In the result, the appeal filed by the assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

exemption u/s 11 of the Act. In view of the concession from the ld AR, the ground no 1 is allowed. 7. Ground No. 2 pertains to the deletion of disallowance

DCIT, DEHRADUN vs. M/S INSTITUTE OF CLINICAL RESEARCH (INDIA) SOCIETY,, DEHRADUN

In the result, the appeal filed by the assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

exemption u/s 11 of the Act. In view of the concession from the ld AR, the ground no 1 is allowed. 7. Ground No. 2 pertains to the deletion of disallowance

BHUPENDRA BORA,GHAZIABAD vs. DCIT, DEHRADUN

In the result, the appeal is allowed

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Bhupendra Bora, Vs. Dcit, Flat No. S4, Plot No. 618A, Circle-1(1)(1), Sector-1, Vaishali, Dehradun Ghaziabad (Appellant) (Respondent) Pan: Ajkpb5486A Assessee By : None Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 17/03/2025 Date Of Pronouncement 02/04/2025

disallowed if the assessee does not file Form 67 within the due date prescribed under section 139(1) of the Act. It was submitted that that there are many sections in the Act which specifically deny deduction or exemption

GRAND LEGACY,DEHRADUN vs. DCIT CIRCLE 1, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2018-19] Grand Legacy Vs Dcit Khasra No.384 Min/New Circle-1, No.642K, Dehra Khas Dehradun Adjoining Lal Pul Patel Uttarakhand Nagar, Dehradun Uttarakhand -248001 Pan-Aaifg4885D Appellant Respondent Appellant By Shri Rajan Malik & Shri A.K. Kashyap Respondent By Ms. Poonam Sharma, Cit Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By Assessee Against The Order Dated 19.09.2025 By Ld. Commissioner Of Income Tax (A), Nfac, Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2017-18/10101141 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 26.03.2021 Passed U/S 143(3) R.W.S. 143(3A) & 143(3B) Of The Act Pertaining To Assessment Year 2018-19. 2. Brief Facts Of The Case Are That Assessee Had Claimed Deduction U/S 80-Ic Of The Act Which Was Disallowed By The Ao For The Reason That The Assessee Has Not Fulfilled The Conditions Prescribed For Claiming Said Deduction & Initiated The Penalty Proceedings U/S 271A For Under Reporting As A Consequence Of Mis-Reporting Of Income. Thereafter, Ao Levied Penalty U/S 271A Of The Act Of Inr 67,820/- For Under Reporting By Invoking Clause (E) Of Sub-Section (9) Of Section 270A Of The Act.

Exemption from luxury tax for certain period and (iii) Central Government subsidy on account of deduction u/s 80-IC of the Act. 6. Since the assessee had established new undertaking in the shape of hotel, it claimed deduction u/s 80-IC which was disallowed

U.C. JAIN & SONS,HARIDWAR vs. THE INCOME TAX OFFICER, WARD-3, HARIDWAR

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

disallowed the deduction u/s 801B (10) U.C. Jain & Sons vs. ITO expect the basis was non submission of completion certificate which was also recognized by A.O & C.I.T (A) in A.Y 2012-13 & 2013-14. (5) It is also submitted that assessee is developing the residential tower for exempted

LAKSAR CO OPERATIVE CANE DEV. UNION LTD.,LAKSAR vs. ITO, W- 1(3)(4), ROORKEE, ROORKEE

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

exempt u/s 80P and claimed that the refund claimed in the return may be allowed to it. The assessee in this regard has referred to past record wherein deductions u/s 8OP(2) have been claimed. Assessee's application has been considered carefully. In this case CPC Bangalore has disallowed

PURAN SINGH NEGI,HALDWANI vs. THE ASSIST COMMISSIONER OF INCOME TAX , NANITAL

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

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 33/Ddn/2020 (A.Y 2016-17)

disallowing Rs 2,41,874, as the amount had not been received as Salary in advance, but was a lumpsum settlement for the future service, under a Voluntary Separation Scheme, to relieve all the permanent employees of the Company,( severing the employer employee relationship) approved by the Govt, of India 2.2 The Scheme was not voluntary, since there was included