HERO FINCORP LIMITED,NEW DELHI vs. ACIT, CIRCLE 11(1), DELHI, C.R. BUILDING

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

Rectification Order\ndated 17th Jan 2020 passed u/s.154 by the JAO as another mistake and thus as non-est\nwhile at the same time not adjudicating the grounds of appeal raised by the\nappellant against the addition u/s.56(2)(viib), for want of facts.\n47\nITA No. 2542/Del/2024\nThe Id.JAO is directed to give appeal effect to this appeal order

M/S GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,,CHANDIGARH vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri C.M. Garg & Shri M. Balaganeshm/S. Gian Sagar Educational Vs. Dcit & Charitable Trust, Central Circle-29, Sco 10-110, Sector 43B, New Delhi Chandigarh (Appellant) (Respondent) Pan:Aaatg5827B

154 dated 27.5.2011, allowing the set off assets purchased during previous year minus depreciation claimed, which is amounting to Rs. 61.91,04,926/- and determined the taxable income at NIL (net loss of Rs. 45,60,66,470/-). Against the above addition of Rs. 22,53.53.785/-, the appellant filed an appeal before the CIT(A)-30 on 30.12.2013. Ld.CIT

TANSA TRUST,DELHI vs. ASSISTANT COMMISSIONER, INCOME TAX (CPC), BANGALORE

The appeal is allowed for statistical purposes

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2014-15 Tansa Trust, Vs Acit (Cpc), C/O Bajaj Auto Limited, Post Bag No.2, Electronic City B-60/61, Naraina Industrial Area, Post Office, Phase Ii, Bangalore. New Delhi – 110 028. Pragun Finance Pvt. Ltd. Pan: Aaatt0504A (Appellant) (Respondent) Assessee By : Ms Vasanti Patel, Ca & Shri M.A. Gohel, Ca Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 27.03.2024 Date Of Pronouncement : 30.05.2024

charitable trust registered under Section 12A(a) of the Act. The appellant trust has held shares in certain companies of Bajaj Group leading to violation of the provisions of Section 13(1) (d) read with Section 11(5) of the Act. Accordingly, the Appellant did not claim benefits of Section 11 in the Return of Income filed for the above

CARE FOUNDATION VILLAGE,DELHI vs. INCOME TAX OFFICER WARD EXEMPTION 1(3), DELHI

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

Bench: Nfac, Delhi.

154 of IT Act praying for rectification of mistake due to the reason of return being filed in ITR Form 7 instead of ITR Form 5. The CPC rejected the same. Aggrieved, the assessee preferred an appeal before NFAC, Delhi. 3. After considering the grounds of appeal and submissions of the assessee, the Ld. CIT(A) observed that assessee trust

DCIT, NEW DELHI vs. M/S. GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST (REGD.), CHANDIGARH

In the result, ITA.No.4692/Del

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

u/s 115 BBC of the Income-tax Act, 1961 even though the name, address & PAN of the donor was duly furnished and there is no anonymous donation and as such section 115 BBC of the Income-tax Act, 1961 is not applicable to the donation received by the trust. 4. That your appellant leaves to add, alter, amend or forgo

GIAN SUGAR EDUCATIONAL AND CHARITABLE TRUST (REGD.),CHANDIGARH vs. DCIT, NEW DELHI

In the result, ITA.No.4692/Del

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

u/s 115 BBC of the Income-tax Act, 1961 even though the name, address & PAN of the donor was duly furnished and there is no anonymous donation and as such section 115 BBC of the Income-tax Act, 1961 is not applicable to the donation received by the trust. 4. That your appellant leaves to add, alter, amend or forgo

GOPURI CHARITABLE TRUST,NEW DELHI vs. DCIT CPC, BANGALORE

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

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

rectification application, the assessee has preferred an appeal before the CIT (A). The Ld.CIT (A) vide order dated 04/07/2019 rejected the appeal filed by the assessee. 5. Aggrieved by the order dated 04/07/2019 passed by the Ld.CIT (A), the assessee has preferred the present appeal on the grounds mentioned above. 4 Gopuri Charitable Trust Vs. DCIT 6. The Ld. Counsel

LATE SMT. SHANTI DEVI,HISAR vs. CIT, HISAR

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Usi.T.A. No. 5074/Del/2012 (A.Y. 2008-09) Ashwani Kumar, Legal Heir Cit, Of Late Smt. Shanti Devi, Vs. Hissar, 14, Urban Estate-Ii, Haryana. Hissar, Haryana. ( Respondent ) Pan No. Anpmd9735C ( Appellant )

rectification orders not been made, there would not have arisen the (undue) refund and as a result, interests of the revenue have adversiy been affected. Further, the impugned order of the Assessing Officer is erroneous in so far as it is prejudicial to the interest of the revenue as it is in clear violation of the legal provisions contained

ADDL. CIT, MEERUT vs. M/S SUBHARTI K.K.B CHARITABLE TRUST, MEERUT

In the result, both the appeal of the Revenue are allowed

Bench: Sh. Cm Garg & Sh. O.P. Kant

154 of the Act, the assessee trust filed appeal before the Ld. Commissioner of income tax (Appeals), Meerut, who vide this impugned order accepted the claim of the assessee and directed the Assessing Officer to carry out the rectification. Aggrieved with the direction of the Commissioner of Income-tax (Appeals), the Revenue is in appeal before the Tribunal

ADDL. CIT, MEERUT vs. M/S SUBHARTI K.K.B CHARITABLE TRUST, MEERUT

In the result, both the appeal of the Revenue are allowed

Bench: Sh. Cm Garg & Sh. O.P. Kant

154 of the Act, the assessee trust filed appeal before the Ld. Commissioner of income tax (Appeals), Meerut, who vide this impugned order accepted the claim of the assessee and directed the Assessing Officer to carry out the rectification. Aggrieved with the direction of the Commissioner of Income-tax (Appeals), the Revenue is in appeal before the Tribunal

IYCWORLD SOFTINFRASTRUCTURE PVT LTD,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRALIZED PROCESSING CELL - TDS

In the result, in ITA No. 906, 907 & 908/Del/2024 are allowed and ITA No

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

rectification application pertaining to the same. Such fee was charged in the intimation issued u/s. 154 by CPC-TDS, Ghaziabad. For the A.Y. 2012-13, the ld. CIT(A) has summarily rejected the appeal of the assessee. The issue of charging of interest fee u/s 234E is a subject matter of adjudication by various benches of the Tribunal

IYCWORLD SOFTINFRASTRUCTURE PVT LTD,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRALIZED PROCESSING CELL - TDS

In the result, in ITA No. 906, 907 & 908/Del/2024 are allowed and ITA No

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

rectification application pertaining to the same. Such fee was charged in the intimation issued u/s. 154 by CPC-TDS, Ghaziabad. For the A.Y. 2012-13, the ld. CIT(A) has summarily rejected the appeal of the assessee. The issue of charging of interest fee u/s 234E is a subject matter of adjudication by various benches of the Tribunal

IYCWORLD SOFTINFRASTRUCTURE PVT LTD,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRALIZED PROCESSING CELL - TDS

In the result, in ITA No. 906, 907 & 908/Del/2024 are allowed and ITA No

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

rectification application pertaining to the same. Such fee was charged in the intimation issued u/s. 154 by CPC-TDS, Ghaziabad. For the A.Y. 2012-13, the ld. CIT(A) has summarily rejected the appeal of the assessee. The issue of charging of interest fee u/s 234E is a subject matter of adjudication by various benches of the Tribunal

IYCWORLD SOFTINFRASTRUCTURE PVT LTD,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRALIZED PROCESSING CELL - TDS

In the result, in ITA No. 906, 907 & 908/Del/2024 are allowed and ITA No

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

rectification application pertaining to the same. Such fee was charged in the intimation issued u/s. 154 by CPC-TDS, Ghaziabad. For the A.Y. 2012-13, the ld. CIT(A) has summarily rejected the appeal of the assessee. The issue of charging of interest fee u/s 234E is a subject matter of adjudication by various benches of the Tribunal

ASHA MODERN EDUCATIONAL SOCIETY,SAHARANPUR vs. ITO EXEMPTION, GHAZIABAD

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

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

rectification application u/s 154 of the Act for reprocessing of Income Tax Return for considering deductions for application of income for charitable purposes under relevant Section 11 and 12 of the Act. Order u/s 154 of the Act was passed on 07/06/2019 by denying of application of income for charitable purpose and demand the tax considering the gross receipt

INTERNATIONAL COMMISSION ON IRRIGATION & DRAINAGE EMPLOYEES PROVIDENT FUND TRUST,NEW DELHI vs. DDIT (E) TRUST CIRCLE-2, NEW DELHI

In the result, both the appeals filed by the Assessee stands allowed for statistical purposes

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

trust was wholly exempt u/s. 10(25)(ii) of the Act. The staff of the appellant’s counsel due to inadequate knowledge, also made some other innocuous mistakes in choosing correct section or correct column in Income Tax Return (ITR-7), although total income of the Assessee was exempt u/s. 10(25)(ii) completely and undisputedly. 3.3 The CPC vide

INTERNATIONAL COMMISSION ON IRRIGATION & DRAINAGE EMPLOYEES PROVIDENT FUND TRUST,NEW DELHI vs. DDIT (E) TRUST CIRCLE-2, NEW DELHI

In the result, both the appeals filed by the Assessee stands allowed for statistical purposes

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

trust was wholly exempt u/s. 10(25)(ii) of the Act. The staff of the appellant’s counsel due to inadequate knowledge, also made some other innocuous mistakes in choosing correct section or correct column in Income Tax Return (ITR-7), although total income of the Assessee was exempt u/s. 10(25)(ii) completely and undisputedly. 3.3 The CPC vide

INDIAN SOCIETY FOR TECHNICAL EDUCATION,NEW DELHI vs. ADIT (E), NEW DELHI

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

Bench: Shri H.S. Sidhu & Shri O.P. Kantasstt. Year. 2010-11

Trust Circle-II ISTE Building, New Delhi. New Mehrauli Road, Vs. IIT Campus, New Delhi – 110 016 (Appellant) (Respondent) Assessee by: Shri Sunil Arora, CA Department by : Shri Amit Katoch, Sr. DR Date of Hearing 15/05/2019 Date of 16/05/2019 pronouncement O R D E R PER O.P. KANT, A.M. This appeal by the assessee is directed against order dated 25/05/2016