CALCOM INSTITUTE OF MANAGEMENT DEVELOPMENT AND TRAINING,NEW DELHI vs. CIT(EXEMPTION), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshcalcom Institute Of Vs. Cit(Exemption), Management Development & New Delhi Training, C-41, Defence Colony, New Delhi (Appellant) (Respondent) Pan:Aaatc0685K Assessee By : Shri Salil Aggarwal, Sr. Adv Shri Shailesh Gupta, Ca Shri Madhur Aggarwal, Adv Revenue By: Ms. Rajinder Kaur, Cit Dr Date Of Hearing 03/07/2024 Date Of Pronouncement 09/07/2024

charitable or religious institution, any income thereof- (i) if such trust of institution has been created or established after the commencement of this Act and under the terms of the trust or the rules governing the institution, any part of such income enures, or (ii) if any part of such income or any property of the trust or the institution

KANPUR DEVELOPMENT AUTHORITY,KANPUR vs. DCIT, EXEMPTION RANGE, GHAZIABAD

In the result the appeal of the revenue is dismissed

Bench: Shri Shamim Yahya, /And Shri Sudhir Pareek

144B of the Act. 3. Against the above order, assessee appealed before the Ld. CIT(A), who vide his impugned order has dismissed the appeal of the assessee. Aggrieved with the same, assessee is now in appeal before us. 4. At the time of hearing, Ld. Counsel for the assessee submitted that as regards Ground

KANPUR DEVELOPMENT AUTHORITY,KANPUR vs. ADDL.CIT, EXEMPTION RANGE, GHAZIABAD

In the result the appeal of the revenue is dismissed

Bench: Shri Shamim Yahya, /And Shri Sudhir Pareek

144B of the Act. 3. Against the above order, assessee appealed before the Ld. CIT(A), who vide his impugned order has dismissed the appeal of the assessee. Aggrieved with the same, assessee is now in appeal before us. 4. At the time of hearing, Ld. Counsel for the assessee submitted that as regards Ground

KANPUR DEVELOPMENT AUTHORITY,KANPUR vs. ADDL.CIT, EXEMPTION RANGE, GHAZIABAD

In the result the appeal of the revenue is dismissed

Bench: Shri Shamim Yahya, /And Shri Sudhir Pareek

144B of the Act. 3. Against the above order, assessee appealed before the Ld. CIT(A), who vide his impugned order has dismissed the appeal of the assessee. Aggrieved with the same, assessee is now in appeal before us. 4. At the time of hearing, Ld. Counsel for the assessee submitted that as regards Ground

AMERICAN EXPRESS (INDIA) PRIVATE LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, DELHI, NEW DELHI

In the result, appeal of the assessee is allowed

144B of the Act is erroneous. 3. Narrating facts of the case, the ld. Counsel submitted that the assessee had incurred expenditure to the tune of Rs. 5,20,00,000/-under Corporate Social Responsibility (CSR). The assessee in its book disallowed the said expenditure. The aforesaid expenditure included some donations which were eligible for deduction

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

144B of the Income-Tax Act, 1961 (hereinafter referred to as "the Act") passed by the Assessment Unit, Income Tax Department, for AY – 2020-21. Both the appeals are heard analogously and are being disposed of by this common order. 2 The cross objections filed by assessee is time barred by 27 days. The learned AR during the course

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

144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the Assessment Year 2018-19. 2. The Ld. CIT(A) restricted the addition to the tune of Rs. 2,00,00,000/- on account of donation not being corpus donation as claimed by the assessee trust and in view of that particular observation made

NTT COMMUNICATIONS INDIA NETWORK SERVICES PVT LTD,DELHI vs. DCIT, CIRCLE 16(1), DELHI

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

144B of the Act by\nconsidering the addition of Rs. 89,400/-made vide Intimation dated\n24.12.2021 under section 143(1) of the Act, notwithstanding that the\nAppellant's return for AY 2020-21 was already picked up for scrutiny\nassessment pursuant to notice dated 29.06.2021 issued under Section\n143(2) of the Act. The intimation dated 24.12.2021 issued under

AMWAY INDIA ENTERPRISES PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE 1(1), DELHI / NFAC, DELHI

Appeal of the assessee is allowed

Bench: Shri Sudhir Pareek & Shri Manish Agarwalamway India Enterprises Private Dcit, Limited, Circle-1(1), Ground Floor, Elegance Tower, Vs. Delhi/Nfac. Plot No.8, Non Hierarchical Commercial, Jasola, Delhi-110025. Pan-Aaaca5603Q (Appellant) (Respondent)

144B of the Income Tax Act, 1961 (the Act in short) dated 28.10.2024 for Assessment Year 2021-22. 2. Brief facts of the case are that the assessee is wholly owned subsidiary of M/s Amway Corporation and is engaged in the business of manufacturing and selling of consumer products under direct selling through Multi-Level Marketing (MLM). Return

INCOME TAX OFFICER, EXEMPTION vs. DOGRA EDUCATIONAL SOCIETY, GROUND FLOOR

The appeal of the revenue is dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalincome Tax Officer, Vs. Dogra Educational Society Exemption, Ward-1(3), Ground Floor, 416 Bhera Room No.2419, 24Th Floor, Enclave, Pachim Vihar E-2 Floor, Civic Centre Delhi – 110058 Delhi – 110001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatd4135D Appellant .. Respondent

144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the Faceless Assessing Officer, National e-Assessment Centre, Delhi for AY: 2018-19. 2. None appeared for the assessee at the time of hearing while notice have been repeatedly issued thus no more opportunity is justified. The ld. DR was heard who has also filed

CENTRE FOR GENERAL EDUCATION SOCIETY ,GHAZIABAD vs. CIT(EXEMPTION), DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singh & Smt. Renu Jauhricentre For General Vs. Cit Exemption Education Society, Lucknow A-16, Site-3, Merrut Road Upside Indl. Area, Ghaziabad (Pan: Aaatc8262G) (Appellant) (Respondent) Assessee By : S/Shri Akhilesh Kumar, Adv. & Govind Agarwal, Adv. Revenue By : Shri Jitender Singh, Cit(Dr)

144B of the Act vide order dated 17.9.2022. 2. The only issue in this appeal of assessee is against the revision order passed by the CIT Exemption, Lucknow u/s. 263 of the Act by holding that assessment order is passed without making proper enquiries and directed to examine the objections of the donee trusts. 3. Brief facts of the case

TRIVENI TURBINE LTD,NOIDA vs. ACIT, CIRCLE 5(3)(1), NOIDA

In the result, the appeal of the assessee is dismissed

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2018-19]

144B of the Act and in gross violation of principles of natural justice and hence the assessment order deserved to be quashed. Re: Disallowance of donation under section 80G of the Act 2. That on the facts and circumstances of the case and in law, the CIT(A) erred in confirming the disallowance of deduction of Rs.95,79,405 claimed

NOIDA TOWERS PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-16(1), DELHI

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

charitable trust\nmade a provision for expense but did not claim the amount as applied income\nduring the year, question of disallowance of provision did not arise [LPB page\nnos. 1 to 8]\n-Sunil Dhirubhai Patel V. Income Tax Officer [ITA 1686/Ahd/2019] wherein the\nHon'ble tribunal observed that the question of making a disallowance arises only\nwhen

UJJAWAL SAWERA SAMITI,MEERUT vs. ITO WARD (EXEMPTION), DELHI

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

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2019-20 Ujjawal Sawera Samiti, Vs. Ito Meerut -250001 Ward (Exemption) Pan No. Aaatu3244J Delhi (Appellant) (Respondent)

144B of the Income-tax Act, 1961, (in short ‘the Act’). 2. The assessee has raised following grounds of appeal :- 1 Ujjawal Sawera samiti vs. ITO Ward (Exemption) 1. That the CIT(A) / NFAC has erred on facts and in law in confirming the disallowance of exemption/ deduction of Rs.3,82,52,019/-claimed

SARASWATI EDUCATIONAL SOCIETY REGD.,NEW DELHI vs. CIT EXEMPTION , DELHI

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

charitable purposes and consequently in setting aside the whole asstt. denovo to A.O. 5.1 That under the facts and circumstances, in view of the fact that the assessee was not allowed exemption U/s.11 & 12 by the A.O., the issue of interest of Rs.43,62,640/- whether to be allowed or not in relevant asstt. order did not survive for further

ACCURATE EDUCATION AND RESEARCH SOCIETY,GREATER NOIDA, UP vs. DCIT EXEMPTIONS 1(1), DELHI

In the result, the Assessee’s appeal is allowed for statistical purposes

Bench: Shri Shamim Yahya & Shri Sudhir Kumara.Yr. : 2020-21 Accurate Education & Vs. Dcit (Exemptions)1(1) Research Society, Civic Centre, 49, Knowledge Park-3, New Delhi - 2 Greater Noida, Uttar Pradesh-201306 (Pan: Aaaaa7866M) (Appellant) (Respondent)

section 44AD of the Act on account of estimation of gross receipts of Rs. 2,07,91,846/- i.e. @ 8% of Rs. 25,98,98,077/-. 9. On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in confirming the action of AO in disallowance of exemption claimed