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

5. That once working capital adjustment is granted no separate adjustment on account of outstanding receivables is maintainable. Part II-Corporate Tax Grounds 6. Denial of deduction under Section 80G. 6.1. That on the facts and circumstances of the case and in law, the Learned AO has erred in disallowing the deduction of INR 21,47.646/- claimed under section 80G

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

5. That once working capital adjustment is granted no separate adjustment on account of outstanding receivables is maintainable. Part II-Corporate Tax Grounds 6. Denial of deduction under Section 80G. 6.1. That on the facts and circumstances of the case and in law, the Learned AO has erred in disallowing the deduction of INR 21,47.646/- claimed under section 80G

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

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

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

5 of 13 ITA Nos. 67, 68, 69/DEL/2025 Delhi Duty Free Services [A.Ys 2017-18, 2018-19 & 2020-21] deduction under section 80G of the Income Tax Act along with all donation receipts and the 80G certificates issued by the Donee to the assessee. The Assessing Officer shall verify the detail in accordance with the law and if found proper

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

5 of 13 ITA Nos. 67, 68, 69/DEL/2025 Delhi Duty Free Services [A.Ys 2017-18, 2018-19 & 2020-21] deduction under section 80G of the Income Tax Act along with all donation receipts and the 80G certificates issued by the Donee to the assessee. The Assessing Officer shall verify the detail in accordance with the law and if found proper

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

5 of 13 ITA Nos. 67, 68, 69/DEL/2025 Delhi Duty Free Services [A.Ys 2017-18, 2018-19 & 2020-21] deduction under section 80G of the Income Tax Act along with all donation receipts and the 80G certificates issued by the Donee to the assessee. The Assessing Officer shall verify the detail in accordance with the law and if found proper

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

5 of the appeal of the assessee is against an addition of Rs. 3.02 lakhs by estimating the value of the scrap lying in stock as at the end of the relevant previous year on hypothetical and national basis. Ld. assessing officer on perusal of the significant accounting policies mentioned in scheduled 12 of the financial statements for the financial

EXL SERVICE.COM (INDIA) PVT. LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result, the appeal by the assessee as well as ofthe department are partly allowed for statistical purposes

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner Of Income 414, 4Th Floor, Dlf Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, Dda New Delhi District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Ita No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner Of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4Th Floor, Dlf Jasola, Tower- Tax, Circle-1 (Ltu), New Delhi-110017 B, Plot No. 10 & 11, Dda District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Pan No. Aaace5174C Assessee By : Sh. Ajay Vohra, Adv. Sh. Abhishek Agarwal, Adv. Revenue By : Sh. Piyush Jain, Cit Dr Date Of Hearing : 07.10.2017 Date Of Pronouncement : 03.01.2017 Order Per N. K. Saini, Am:

TDS Office on the basis of disallowance of Rs. 2,69,241 being made in the draft assessment order. 14. The Ld. AO erred in law and on the facts and circumstances of the case by making an addition of Rs. 463 in respect of contribution to Employee State Insurance wrongly considering the date of payment to be beyond

DCIT (LTU), NEW DELHI vs. M/S. EXL SERVICE.COM (INDIA) PVT. LTD., NEW DELHI

In the result, the appeal by the assessee as well as ofthe department are partly allowed for statistical purposes

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner Of Income 414, 4Th Floor, Dlf Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, Dda New Delhi District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Ita No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner Of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4Th Floor, Dlf Jasola, Tower- Tax, Circle-1 (Ltu), New Delhi-110017 B, Plot No. 10 & 11, Dda District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Pan No. Aaace5174C Assessee By : Sh. Ajay Vohra, Adv. Sh. Abhishek Agarwal, Adv. Revenue By : Sh. Piyush Jain, Cit Dr Date Of Hearing : 07.10.2017 Date Of Pronouncement : 03.01.2017 Order Per N. K. Saini, Am:

TDS Office on the basis of disallowance of Rs. 2,69,241 being made in the draft assessment order. 14. The Ld. AO erred in law and on the facts and circumstances of the case by making an addition of Rs. 463 in respect of contribution to Employee State Insurance wrongly considering the date of payment to be beyond

MMTC LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, ground No. 5 of the appeal is allowed

Bench: Shri Prashant Maharishi & Shri K.N.Chary(Through Video Conferencing) Dcit, Vs. Mmtc Ltd, Circle-16(2), Core-1, Scope Complex-7, New Delhi Industrial Area, Lodhi Road, New Delhi Pan: Aaacm1433E (Appellant) (Respondent) Mmtc Ltd, Vs. Addl. Cit, Core-1, Scope Complex-7, Range-5, Industrial Area, Lodhi Road, New New Delhi Delhi Pan: Aaacm1433E (Appellant) (Respondent)

80G was also not allowed purported in the absence of receipt evidencing the payment ignoring the fact the payment was made through account payee cheque. 5. That on facts, in the circumstances of the case and in law, the Learned CIT(A) erred in Chairman and Managing Director ignoring the fact that the claim for TDS of Rs.3

DCIT, NEW DELHI vs. M/S. MMTC LTD., NEW DELHI

In the result, ground No. 5 of the appeal is allowed

Bench: Shri Prashant Maharishi & Shri K.N.Chary(Through Video Conferencing) Dcit, Vs. Mmtc Ltd, Circle-16(2), Core-1, Scope Complex-7, New Delhi Industrial Area, Lodhi Road, New Delhi Pan: Aaacm1433E (Appellant) (Respondent) Mmtc Ltd, Vs. Addl. Cit, Core-1, Scope Complex-7, Range-5, Industrial Area, Lodhi Road, New New Delhi Delhi Pan: Aaacm1433E (Appellant) (Respondent)

80G was also not allowed purported in the absence of receipt evidencing the payment ignoring the fact the payment was made through account payee cheque. 5. That on facts, in the circumstances of the case and in law, the Learned CIT(A) erred in Chairman and Managing Director ignoring the fact that the claim for TDS of Rs.3

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

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

In the result, assessee’s appeal is allowed

5 about awareness of solar energy power and the same was communicated in Form 10. Therefore exemption u/s 11(2) should not be disallowed.” 3.3 The Learned Assessing Officer was of the view that Form 10 filed by the assessee on 30.10.2017 showing accumulation an amount of Rs.33,11,589/- under Section 11(2) of the Act is not eligible

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

TDS was deducted under section 194J/C of the Income Tax Act, 1961. (‘the Act’) 2. That on facts and circumstances of the case and in law the AO/CIT(A) erred in not appreciating that the case of the Assessee is not hit by the second proviso to section 2(15) of the Act. 3. That on facts and circumstances

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

ITO (EXEMPTIONS), NEW DELHI vs. DATA SECURITY COUNCIL OF INDIA, NEW DELHI

In the result, the appeal of the Department is dismissed

Bench: Shri S.V. Mehrotraassessment Year : 2011-12 Ito (Exemptions), Ward- 1(3), Data Security Council Of India, 3Rd Floor, Niryat Bhawan, New Delhi. Vs. Rao Tula Ram Marg, New Delhi. Pan : Aaccd 9781 G (Appellant) (Respondent)

80G(5)(vi) of the Act by the DIT(E), Delhi vide order No. DIT(E)/2012-13/D- 1392/1376 dated 11.10.2012 for the period from A.Y. 2010-11 onwards till it is rescinded. A) The main objects of the assessee includes :- 1) To promote, encourage, support data protection and information security, maintenance of data privacy of any kind in India carrying