MAHARISHI MARKANDESHWAR UNIVERSITY TRUST ,AMBALA CANTT vs. PR.CIT, CENTRAL , GURGAON

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

Bogus expenditure- mess charges 11. FDR –loan – IP Garg ITA Nos. 2475 to 2483 & 1594 to 1600/Del/2019 12 7. A search & seizure operation u/s 132 and survey operation u/s 133A were conducted at the premises of M/s Maharishi Markandeshwar University Trust group of cases, Mullana and their trustees on 31.10.2014. 8. The following persons are trustees of the assessee trust

MAHARISHI MARKANDESHWAR UNIVERSITY TRUST ,AMBALA CANTT vs. PR.CIT, CENTRAL , GURGAON

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

Bogus expenditure- mess charges 11. FDR –loan – IP Garg ITA Nos. 2475 to 2483 & 1594 to 1600/Del/2019 12 7. A search & seizure operation u/s 132 and survey operation u/s 133A were conducted at the premises of M/s Maharishi Markandeshwar University Trust group of cases, Mullana and their trustees on 31.10.2014. 8. The following persons are trustees of the assessee trust

TARSEM GARG,AMBALA CANTT vs. PR.CIT, CENTRAL , GURUGRAM

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

Bogus expenditure- mess charges 11. FDR –loan – IP Garg ITA Nos. 2475 to 2483 & 1594 to 1600/Del/2019 12 7. A search & seizure operation u/s 132 and survey operation u/s 133A were conducted at the premises of M/s Maharishi Markandeshwar University Trust group of cases, Mullana and their trustees on 31.10.2014. 8. The following persons are trustees of the assessee trust

TARSEM GARG,AMBALA CANTT vs. PR.CIT, CENTRAL , GURUGRAM

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

Bogus expenditure- mess charges 11. FDR –loan – IP Garg ITA Nos. 2475 to 2483 & 1594 to 1600/Del/2019 12 7. A search & seizure operation u/s 132 and survey operation u/s 133A were conducted at the premises of M/s Maharishi Markandeshwar University Trust group of cases, Mullana and their trustees on 31.10.2014. 8. The following persons are trustees of the assessee trust

TARSEM GARG,AMBALA CANTT vs. PR.CIT, CENTRAL , GURUGRAM

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

Bogus expenditure- mess charges 11. FDR –loan – IP Garg ITA Nos. 2475 to 2483 & 1594 to 1600/Del/2019 12 7. A search & seizure operation u/s 132 and survey operation u/s 133A were conducted at the premises of M/s Maharishi Markandeshwar University Trust group of cases, Mullana and their trustees on 31.10.2014. 8. The following persons are trustees of the assessee trust

SANTOSH GARG ,AMBALA CANTT vs. PR.CIT, CENTRAL, GURUGRAM

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

Bogus expenditure- mess charges 11. FDR –loan – IP Garg ITA Nos. 2475 to 2483 & 1594 to 1600/Del/2019 12 7. A search & seizure operation u/s 132 and survey operation u/s 133A were conducted at the premises of M/s Maharishi Markandeshwar University Trust group of cases, Mullana and their trustees on 31.10.2014. 8. The following persons are trustees of the assessee trust

MAHARISHI MARKANDESHWAR UNIVERSITY TRUST ,AMBALA CANTT vs. PR.CIT, CENTRAL , GURGAON

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

Bogus expenditure- mess charges 11. FDR –loan – IP Garg ITA Nos. 2475 to 2483 & 1594 to 1600/Del/2019 12 7. A search & seizure operation u/s 132 and survey operation u/s 133A were conducted at the premises of M/s Maharishi Markandeshwar University Trust group of cases, Mullana and their trustees on 31.10.2014. 8. The following persons are trustees of the assessee trust

SANTOSH GARG ,AMBALA CANTT vs. PR.CIT, CENTRAL, GURUGRAM

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

Bogus expenditure- mess charges 11. FDR –loan – IP Garg ITA Nos. 2475 to 2483 & 1594 to 1600/Del/2019 12 7. A search & seizure operation u/s 132 and survey operation u/s 133A were conducted at the premises of M/s Maharishi Markandeshwar University Trust group of cases, Mullana and their trustees on 31.10.2014. 8. The following persons are trustees of the assessee trust

TARSEM GARG,AMBALA CANTT vs. PR.CIT, CENTRAL , GURUGRAM

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

Bogus expenditure- mess charges 11. FDR –loan – IP Garg ITA Nos. 2475 to 2483 & 1594 to 1600/Del/2019 12 7. A search & seizure operation u/s 132 and survey operation u/s 133A were conducted at the premises of M/s Maharishi Markandeshwar University Trust group of cases, Mullana and their trustees on 31.10.2014. 8. The following persons are trustees of the assessee trust

MAHARISHI MARKANDESHWAR UNIVERSITY TRUST ,AMBALA CANTT vs. PR.CIT, CENTRAL , GURGAON

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

Bogus expenditure- mess charges 11. FDR –loan – IP Garg ITA Nos. 2475 to 2483 & 1594 to 1600/Del/2019 12 7. A search & seizure operation u/s 132 and survey operation u/s 133A were conducted at the premises of M/s Maharishi Markandeshwar University Trust group of cases, Mullana and their trustees on 31.10.2014. 8. The following persons are trustees of the assessee trust

MAHARISHI MARKANDESHWAR UNIVERSITY TRUST ,AMBALA CANTT vs. PR.CIT, CENTRAL , GURGAON

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

Bogus expenditure- mess charges 11. FDR –loan – IP Garg ITA Nos. 2475 to 2483 & 1594 to 1600/Del/2019 12 7. A search & seizure operation u/s 132 and survey operation u/s 133A were conducted at the premises of M/s Maharishi Markandeshwar University Trust group of cases, Mullana and their trustees on 31.10.2014. 8. The following persons are trustees of the assessee trust

MAHARISHI MARKANDESHWAR UNIVERSITY TRUST ,AMBALA CANTT vs. PR.CIT, CENTRAL , GURGAON

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

Bogus expenditure- mess charges 11. FDR –loan – IP Garg ITA Nos. 2475 to 2483 & 1594 to 1600/Del/2019 12 7. A search & seizure operation u/s 132 and survey operation u/s 133A were conducted at the premises of M/s Maharishi Markandeshwar University Trust group of cases, Mullana and their trustees on 31.10.2014. 8. The following persons are trustees of the assessee trust

SANTOSH GARG ,AMBALA CANTT vs. PR.CIT, CENTRAL, GURUGRAM

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

Bogus expenditure- mess charges 11. FDR –loan – IP Garg ITA Nos. 2475 to 2483 & 1594 to 1600/Del/2019 12 7. A search & seizure operation u/s 132 and survey operation u/s 133A were conducted at the premises of M/s Maharishi Markandeshwar University Trust group of cases, Mullana and their trustees on 31.10.2014. 8. The following persons are trustees of the assessee trust

SANTOSH GARG ,AMBALA CANTT vs. PR.CIT, CENTRAL, GURUGRAM

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

Bogus expenditure- mess charges 11. FDR –loan – IP Garg ITA Nos. 2475 to 2483 & 1594 to 1600/Del/2019 12 7. A search & seizure operation u/s 132 and survey operation u/s 133A were conducted at the premises of M/s Maharishi Markandeshwar University Trust group of cases, Mullana and their trustees on 31.10.2014. 8. The following persons are trustees of the assessee trust

MAHARISHI MARKANDESHWAR UNIVERSITY TRUST ,AMBALA CANTT vs. PR.CIT, CENTRAL , GURGAON

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

Bogus expenditure- mess charges 11. FDR –loan – IP Garg ITA Nos. 2475 to 2483 & 1594 to 1600/Del/2019 12 7. A search & seizure operation u/s 132 and survey operation u/s 133A were conducted at the premises of M/s Maharishi Markandeshwar University Trust group of cases, Mullana and their trustees on 31.10.2014. 8. The following persons are trustees of the assessee trust

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Charitable Trust v. ACIT 47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd. 4. No addition can be made on the basis of self serving report of inspector of investigation wing particularly when the assessee was not confronted with the inspector report and during the assessment proceedings replies were filed before the AO by most of the parties

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Charitable Trust v. ACIT 47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd. 4. No addition can be made on the basis of self serving report of inspector of investigation wing particularly when the assessee was not confronted with the inspector report and during the assessment proceedings replies were filed before the AO by most of the parties

ACIT, MEERUT vs. M/S. SPACE AGE RESEARCH & TECHNOLOGY FOUNDATION CHARITABLE TRUST, MEERUT

In the result Ground No. 1 and 3 of the appeal of the revenue is allowed and ground No

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiacit, Space Age Research & Vs. Circle-2, Meerut Technology Foundation, Charitable Trust, Railway Road, Meerut Pan: Aabts7321M (Appellant) (Respondent)

Purchases. Perusal of above shows that the assessee has made bogus entries for payment to contractors in his books of account. It is clearly shows that the management of M/s Space Age Research & Charitable Trust