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

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, 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, 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

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

NIIT FOUNDATION,NEW DELHI vs. CIT(E), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Prashant Maharishi & Shri K.N.Charyniit Foundation, Vs. Cit(E), Plot No. 8, Balaji Estate, New Delhi Sudarshan Munjal Marg, Kalkaji, New Delhi Pan: Aacan3951E (Appellant) (Respondent)

80G (5) (vi) of the Act as per order dated 07.03.2008. It filed its return of income on 23.09.2014 declaring Nil income. 4. The assessee was formed with the following objects:- 1. To promote, support and strengthen education, research and training of Information Technology and its application in all fields of activities and to collaborate, co-operate and enter into

ODIA SAMAJ,ARADHNA ENCLAVE vs. INCOME-TAX OFFICER (CIRCLE EXEMP 2(1), DELHI),, NEW DELHI

Bench: Ms. Madhumita Roy & Shri Manish Agarwalassessment Year: 2018-19

80G(5)(vi) of the Act on the same day by and 4 ODIA Samaj v. ITO A.Y. 2018-19 under the signature of the Ld. CIT(Exemption), Delhi, copy whereof is appearing at page 35 of the paper book. 6. The case of the assessee was selected for complete scrutiny under CASS and notice 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 (vi

M/S SOCIETY FOR PARTICIPATORY RESEARCH IN ASIA,,NEW DELHI vs. ITO (E), NEW DELHI

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

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2009-10 Society For Participatory Research In Vs. Income Tax Officer(E), Trust Ward-Iii, Asia, 42,Tughlakabad Instutional Area, New Delhi New Delhi Gir/Pan : Aaats1994H (Appellant) (Respondent)

5 We have considered the rival submissions, perused the material on record and orders of the authorities below. Section 2(15) of the Act is amended by the Finance Act, 2009 reads as under: "2. Definitions.-In this Act, unless the context otherwise requires— (15) "charitable purpose" includes relief of the poor, education, medical relief, Preservation of environment (including watersheds

CELIAC SOCIETY OF INDIA,NEW DELHI vs. CIT(EXEMPTION), NEW DELHI

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

TDS is deducted. The assessee was also asked to furnish confirmation of the parties. He noted that assessee has received a total sponsorship amount of Rs. 2490000/- out of the total receipts of Rs. 2750500/- in Financial Year 2018-19 which constitutes more than 90% of the total receipt and therefore he held that sponsorship which was never voluntarily. Therefore

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

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

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

SOCIETY FOR PARTICIPATORY RESEARCH IN ASIA,NEW DELHI vs. ITO (E), NEW DELHI

In the result, the Appeal filed by the Assessee stand allowed

5 general public utility’ i.e., the fourth limb of the definition of ‘charitable purpose’ contained in section 2(15). Hence, such entities will not be eligible for exemption under section 11 or under section 10(23C) of the Act if they carry on commercial activities. Whether such an entity is carrying on an activity in the nature of trade, commerce

DCIT CENTRAL CIRCLE-06, NEW DELHI vs. SANTOSH TRUST, NEW DELHI

80G(5)(iv) of the Act on 28.09.2011. The main object of\nthe trust is to impart medical education to the student with no\ndiscrimination of cast, religion or creed. In order to accomplish this\nphilanthropic objective, the assessee trust has been running medical\ncollege named as “Santosh Medical College & Hospital” and another\nintegrated institution named as “Santosh Dental College

UMAK EDUCATION TRUST,DELHI vs. JCIT (E), RANGE- 2 , DELHI

Bench: Shri Anil Chatrurvedi & Shri Anubhav Sharmaumak Education Trust, Vs. Jcit(E), S-135, Greater Kailash Ii, Range-2, New Delhi Delhi (Appellant) (Respondent) Pan: Aaatu2598P

80G(5)(vi) vide order no.DIT(E)/2009-10/U-259/2095 dated 23.10.2009. The assessee trust is running Institute namely "Institute for International UMAK Education Trust Vs. JCIT(E), Management and Technology ("IIMT") at Gurgaon. The assessee is a trust. As per the statement of facts the main objects of the trust, inter alia, are: i. To establish, maintain, support or subsite, schools