TERADATA INDIA PVT LTD,GRUGRAM vs. DCIT CIRCLE-3(1), GURUGRAM

Appeal of the revenue is allowed for AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us

80G of the Act shall be allowable as deduction even if the same are made pursuant to contribution by way of CSR. Part III-Consequential grounds of appeal 7. The learned AO has erred in taking the income as per intimation u/s 143(1) of the Act instead of returned income without considering the order of Commissioner of Income

TERADATA INDIA P.LTD,GURUGRAM vs. DCIT,CIRCLE-3(1), GURUGRAM

Appeal of the revenue is allowed for AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us

80G of the Act shall be allowable as deduction even if the same are made pursuant to contribution by way of CSR. Part III-Consequential grounds of appeal 7. The learned AO has erred in taking the income as per intimation u/s 143(1) of the Act instead of returned income without considering the order of Commissioner of Income

AGILENT TECHNOLOGIES (INTERNATIONAL) PRIVATE LTD,HARYANA vs. CIRCLE 1(1), DELHI

Bench: Shri Kul Bharat & Dr. B. R. R. Kumar

80G of the Act whereby express exclusions have been provided for specific donations from being considered for deduction. 3.5. in not appreciating that this issue is squarely covered in favour of the Appellant by the binding orders of Higher Appellate authorities. Other Grounds 4. On the facts and circumstances of the case and in law, the Ld. AO has erred

DELHI DUTY FREE SERVICES PRIVATE LIMTED,DELHI vs. DCIT,CENTRAL CIRCLE-13, NEW DELHI

In the result, appeals of Revenue in decided as follows:

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 115BAA which does not cover deduction claimed u/s 80G. Disallowance u/s 36(1) (va) on account of delay in payment of employees contribution of PF & ESI: 1. On the facts and in the circumstances of the case, the Ld. CIT(A) erred in not adjudicating the ground raised against the erroneous action of the learned AO in disallowing

DELHI DUTY FREE SERVICES PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE-13, DELHI

In the result, appeals of Revenue in decided as follows:

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 115BAA which does not cover deduction claimed u/s 80G. Disallowance u/s 36(1) (va) on account of delay in payment of employees contribution of PF & ESI: 1. On the facts and in the circumstances of the case, the Ld. CIT(A) erred in not adjudicating the ground raised against the erroneous action of the learned AO in disallowing

DELHI DUTY FREE SERVICES PRIVATE LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-13 , DELHI

In the result, appeals of Revenue in decided as follows:

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 115BAA which does not cover deduction claimed u/s 80G. Disallowance u/s 36(1) (va) on account of delay in payment of employees contribution of PF & ESI: 1. On the facts and in the circumstances of the case, the Ld. CIT(A) erred in not adjudicating the ground raised against the erroneous action of the learned AO in disallowing

NATIONAL SOLAR ENERGY FEDERATION OF INDIA,DELHI vs. INCOME TAX OFFICER, WARD EXEMP 2(4), DELHI

In the result, assessee’s appeal is allowed

80G of the Act which has duly been allowed. According to the Revenue, the Annual membership fee is not a voluntary donation but is charged in lieu of services received/receivable from the organization upon 4 entering into the membership by consenting to the terms and conditions of the organization. Further, according to the Revenue activities of the registered public charitable

ACTION ALLIANCE FOR RECYCLING BEVERAGE CARTONS ('AARC'),NEW DELHI vs. CIT (EXEMPTION), NEW DELHI

In the result, both the appeals filed by the assessee are accordingly allowed for statistical purpose

Bench: Sh. R. K. Panda & Sh. K. N. Chary

80G. 2. Facts of the case, in brief, are that the assessee is a society and filed an application in form 10A and 10G on 29th January, 2019 seeking registration u/s.12AA and exemption u/s.80G of the Income Tax Act, 1961. 3. The Ld. CIT(E) issued a questionnaire dated 19.02.2019 requesting it to submit certain documents in support

ACTION ALLIANCE FOR RECYCLING BEVERAGE CARTONS ('AARC'),NEW DELHI vs. CIT (EXEMPTION), NEW DELHI

In the result, both the appeals filed by the assessee are accordingly allowed for statistical purpose

Bench: Sh. R. K. Panda & Sh. K. N. Chary

80G. 2. Facts of the case, in brief, are that the assessee is a society and filed an application in form 10A and 10G on 29th January, 2019 seeking registration u/s.12AA and exemption u/s.80G of the Income Tax Act, 1961. 3. The Ld. CIT(E) issued a questionnaire dated 19.02.2019 requesting it to submit certain documents in support

SUMITOMO CORPORATION INDIA PVT LTD,DELHI vs. DCIT,CIRCLE-22(2), DELHI

In the result, the appeals of the assessee are partly allowed as indicated above and the stay application is dismissed as infructuous

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member Assessment Year 2020-21 Sumitomo Corporation India Vs. Dcit Pvt. Ltd. Circle -22 (2) 501 & 502, 5Th Floor West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 Pan No.Aabcs1887M Appellant Respondent It(Tp) Appeal No.14/Del/2025 Assessment Year 2021-22 Sumitomo Corporation India Vs. Dcit Pvt. Ltd. Circle -22 (2) 501 & 502, 5Th Floor Delhi West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 Pan No.Aabcs1887M Appellant Respondent

80G of the Act amounting to INR 18,55,205/- has not been allowed to the Appellant (computation sheet at page 58-62 of paperbook part 2). After this deduction is allowed, the tax demand will be revised to INR 70,71,020 from INR 78,60,590/- after accounting for the revised interest. Ground no. 4-7: Nut pressed

DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI vs. ODIA SAMAJ, NEW DELHI

In the result Cross objections raised by assessee is allowed

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 80G of the Act. The case of the Assessment Unit is that the TDS is not required on donations

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 115JB of the Income Tax Act, 1961. In the present Assessment Year also the facts are similar and are squarely covered with the decision of the Tribunal for A.Ys. 2010-11, 2011-12, 2012-13 and 2013-14. Hence Ground Nos. 15 to 14.3 are allowed. 24. As regards Ground No. 16 to 16.2 is relating to Disallowance

JCIT (TDS), DEHRADUN vs. UTTARANCHAL HEALTH & FAMILY WELFARE SOCIETY, DEHRADUN

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

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

sections 12A and 80G of the Income Tax Act and were filing their return of income tax return with NIL tax and also since Grant-in-Aid was given for reimbursement of capital and actual operational expenditure on no profit no loss basis, no TDS

SHREE BALAJI SEWA TRUST,PRASHANT VIHAR vs. CIT EXEMPTION DELHI, CIT EXEMPTION DELHI

In the result, the appeal of the assessee in ITA No

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

TDS (Rs. 1950 + Rs 218+ Rs. 152) on the charitable receipts does not justify the assumption of Trust carrying a commercial activity, whereas such amount received was applied as per the objective of the trust which was in charitable nature. 7. Further, the ld. counsel for the assessee submitted that as per the provisions of Section 80G

PLANMAN CONSULTING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal in ITA No

Bench: Sh. Inturi Rama Rao & Ms. Suchitra Kamble

TDS being deposited in the succeeding year, the expenses are allowable in the next year. 4. On the facts and circumstances of the case, the learned CIT(A) has erred in both on facts and in law in confirming the action of the AO in disallowing an amount of Rs.14,02,250/- claimed by the assessee as deduction under section

PLANMAN CONSULTING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal in ITA No

Bench: Sh. Inturi Rama Rao & Ms. Suchitra Kamble

TDS being deposited in the succeeding year, the expenses are allowable in the next year. 4. On the facts and circumstances of the case, the learned CIT(A) has erred in both on facts and in law in confirming the action of the AO in disallowing an amount of Rs.14,02,250/- claimed by the assessee as deduction under section

ACCESS DEVELOPMENT SERVICES,NEW DELHI vs. DIT (E), NEW DELHI

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

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaay: -------- Access Development Services, Vs Dit (E), 28, First Floor, New Delhi. Hauz Khas Village, New Delhi-110016 (Pan: Aafca7335N) (Appellant) (Respondent) Appellant By: S/Shri S.D. Kapila, Adv. & Pravesh Sharma, Adv. Respondent By: Shri Ravi Jain, Cit Dr Date Of Hearing: 25.04.2016 Date Of Pronouncement: 29.06.2016

section 80G(5) of the Income- tax Act. 3. The appellant craves to leave to add, alter amend/or modify any of the grounds of appeal at or before the hearing of appeal.” 3. The Ld. AR submitted that the assessee is registered u/s 12AA of the Act and was also enjoying the benefit of approval u/s 80G

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

Section 92C(1) of the Income-tax Act. In view of the above, the decision of Hon‘ble Jurisdictional High Court in the case of Nestle India Ltd. (supra) would support the case of the assessee rather than the Revenue. In view of the totality of above facts, we are unable to uphold the view of the TPO that