THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, DELHI vs. M/S BIO-RAD LABORATORIES (SINGAPORE) PTE LTD

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 12 of NCTE Act, 1993 it shall be the duty of the Council to take all such steps as it may think fit for ensuring planned and co-ordinated development of Teacher Education.  There are approximately 430 applications for various Teacher Education Programmes, other than Diploma level courses, pending at different stages in the RCs.  NEP 2020 has brought

M/S. MANJIT KAUR MEMORIAL PREMIER INSTITUTE OF EDUCATION,GURGAON vs. DCIT, GURGAON

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

Bench: Shri H.S. Sidhu

section 11 is the real income and not the income as assessed or assessable. Accordingly, while arriving at the rental income of the assessee-trust any expenditure incurred whatsoever related to the rental income has to be allowed as deduction and the net income which is the real income, will be treated as the income of the Trust. From

M/S. MANJEET KAUR MEMORIAL PREMIER INSTITUTE OF EDUCATION,GURGAON vs. ITO, GURGAON

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

Bench: Shri H.S. Sidhu

section 11 is the real income and not the income as assessed or assessable. Accordingly, while arriving at the rental income of the assessee-trust any expenditure incurred whatsoever related to the rental income has to be allowed as deduction and the net income which is the real income, will be treated as the income of the Trust. From

COMMISSIONER OF INCOME TAX DELHI-XI vs. INDIAN NATIONAL CONGRESS/ALL INDIA CONGRESS COMMITTEE

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

145 of the Act, Section 13A of the Act did not empower the AO to estimate income from voluntary contributions and there was no material with the AO to make any such estimation. It was submitted that voluntary contributions did not fall under any head of income under Section 14 of the Act and was taxable only in terms

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

145 of the Act, Section 13A of the Act did not empower the AO to estimate income from voluntary contributions and there was no material with the AO to make any such estimation. It was submitted that voluntary contributions did not fall under any head of income under Section 14 of the Act and was taxable only in terms

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

145 of the Act, Section 13A of the Act did not empower the AO to estimate income from voluntary contributions and there was no material with the AO to make any such estimation. It was submitted that voluntary contributions did not fall under any head of income under Section 14 of the Act and was taxable only in terms

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

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 41(1) the assessee should have obtained, whether in cash or in any other manner whatsoever, any amount in respect of the loss or expenditure earlier allowed as a deduction. This part of the reasoning, in the light of the amended clause (a) of sub-section (1) of Section 41 may not be relevant after substitution of the said

ACIT, NEW DELHI vs. M/S DLF LTD., NEW DELHI

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 41(1) the assessee should have obtained, whether in cash or in any other manner whatsoever, any amount in respect of the loss or expenditure earlier allowed as a deduction. This part of the reasoning, in the light of the amended clause (a) of sub-section (1) of Section 41 may not be relevant after substitution of the said

JAN ABHIVYAKTI SAMAJIK VIKAS SANSTHA,RAIPUR vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL)-2 NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner Of Income Tax, Vikas Sanstha, Lig-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2Nd Floor, Ara Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 Pan:Aabaj7197B Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Deepesh Garg, Adv. Revenue By Shri Mukesh Kumar Jha, Cit(Dr) Date Of Hearing 18.12.2025 Date Of Pronouncement 21.01.2026

145. The Board in terms of another Page 9 of 26 Notification dated 22.10.2024 has notified the Chief Commissioner of Income Tax (Exemption), Delhi vested the powers u/s 120(1) & 120(2) over the cases vested with all the CIT(E) whose jurisdiction was notified vide Notification dt. 22.10.20214 at S.O. 2754(E). 9. Thus, the jurisdiction over the assessee

KHOOBSOORAT FABRICS PVT LTD.,NEW DELHI vs. ITO WARD 14(3), NEW DELHI

Appeal are allowed

Bench: Shri Kul Bharat[Assessment Year: 2017-18

trust property. Here the facts of transaction is real. (Para 7.4 page 11) the case are altogether and not at all relevant in present appellant's case. iii) In Sumati Dayal v. CIT: In this case assessee shown certain amounts in capital account in books claiming same to be winning from horse races. For this contention she filed sworn statement

GHAZIABAD DEVELOPMENT AUTHORITY,GHAZIABAD vs. DCIT E (CIRCLE), GHAZIABAD

In the result, the appeal of the assessee in ITA

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

trusts and not in case of organizations created by Government statutes, hence the tests in this regard cannot be applied in this case of the assessee. Still in the former judgment, it was held that since the income and the property of the assessee was liable to be applied solely or exclusively for the promotion of the object

GHAZIABAD DEVELOPMENT AUTHORITY,GHAZIABAD vs. DCIT CIRCLE EXEMPTION, GHAZIABAD

In the result, the appeal of the assessee in ITA

trusts and not in case of organizations created by Government statutes, hence the tests in this regard cannot be applied in this case of the assessee. Still in the former judgment, it was held that since the income and the property of the assessee was liable to be applied solely or exclusively for the promotion of the object

DCIT (EXEMPTION), GHAZIABAD vs. M/S. SAHYOG JAN KALYAN SAMITI, KANPUR

In the result, ITA No.2839/Del/2018 is partly allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer M/S Sahyog Jan (Exemption), Kalyan Samiti, Ward-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Ita No.2839/Del/2018 (Assessment Year 2013-14 Dy. Commissioner Of M/S Sahyog Jan Income Tax (Exemption), Kalyan Samiti, Circle-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Assessee By Advocate Ashish Jaiswal, Department By Shri Manish Gupta, Sr. Dr Date Of Hearing 27/05/2025 Date Of Pronouncement 08/08/2025 O R D E R [ Per Manish Agarwal, Am: These Are Three Appeals Filed By The Revenue Against The Three Separate Orders As Detailed Below For Assessment Years 2011-12, 2012-13 & 2013-14 Respectively. Since, Some Of The Issues Involved Ita No.2839/Del/2018

145(3) before making reference to DVO and this fact is evident from the order of AO. However, the fact that the objections raised by the assessee to the DVO’s report were not meet out, more particularly objections with respect to the application of CPWD rate viz-a-viz state PWD rates, self-supervision etc. It is the settled

ITO (E), GHAZIABAD vs. M/S. SAHYOG JAN KALYAN SAMITI, KANPUR

In the result, ITA No.2839/Del/2018 is partly allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer M/S Sahyog Jan (Exemption), Kalyan Samiti, Ward-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Ita No.2839/Del/2018 (Assessment Year 2013-14 Dy. Commissioner Of M/S Sahyog Jan Income Tax (Exemption), Kalyan Samiti, Circle-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Assessee By Advocate Ashish Jaiswal, Department By Shri Manish Gupta, Sr. Dr Date Of Hearing 27/05/2025 Date Of Pronouncement 08/08/2025 O R D E R [ Per Manish Agarwal, Am: These Are Three Appeals Filed By The Revenue Against The Three Separate Orders As Detailed Below For Assessment Years 2011-12, 2012-13 & 2013-14 Respectively. Since, Some Of The Issues Involved Ita No.2839/Del/2018

145(3) before making reference to DVO and this fact is evident from the order of AO. However, the fact that the objections raised by the assessee to the DVO’s report were not meet out, more particularly objections with respect to the application of CPWD rate viz-a-viz state PWD rates, self-supervision etc. It is the settled

DCIT EXEMPTION , GHAZIABAD vs. SAHYOG JAN KALYAN SAMITI , KANPUR

In the result, ITA No.2839/Del/2018 is partly allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer M/S Sahyog Jan (Exemption), Kalyan Samiti, Ward-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Ita No.2839/Del/2018 (Assessment Year 2013-14 Dy. Commissioner Of M/S Sahyog Jan Income Tax (Exemption), Kalyan Samiti, Circle-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Assessee By Advocate Ashish Jaiswal, Department By Shri Manish Gupta, Sr. Dr Date Of Hearing 27/05/2025 Date Of Pronouncement 08/08/2025 O R D E R [ Per Manish Agarwal, Am: These Are Three Appeals Filed By The Revenue Against The Three Separate Orders As Detailed Below For Assessment Years 2011-12, 2012-13 & 2013-14 Respectively. Since, Some Of The Issues Involved Ita No.2839/Del/2018

145(3) before making reference to DVO and this fact is evident from the order of AO. However, the fact that the objections raised by the assessee to the DVO’s report were not meet out, more particularly objections with respect to the application of CPWD rate viz-a-viz state PWD rates, self-supervision etc. It is the settled

DCIT, CIRCLE- 8(1), NEW DELHI vs. EBIX SOFTWARE INDIA PVT. LTD., NEW DELHI

Bench: Shri R.K. Panda & Ms Suchitra Kamble

section 145(3) of the Act and the profit declared has been accepted. It was submitted that when the AO has accepted separate books of account maintained by the assessee company in each of the unit which are supported by audit report and, therefore, the AO cannot allege that any expenditure of the revenue has been diverted to other unit

RAJASTHAN CLUB,,NEW DELHI vs. ADIT(E), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2002-03 Vs. Adit(E), Inv. Circle-Ii, New Rajasthan Club, Dp-22, Pitampura, New Delhi Delhi Pan : Aaatr6043G (Appellant) (Respondent) Appellant By S/Sh. Gautam Jain & P.K. Kamal, Advocates Respondent By Sh. F.R. Meena, Sr.Dr Date Of Hearing 10.08.2016 Date Of Pronouncement 19.10.2016 Order Per O.P. Kant, A.M.: This Appeal By The Assessee Is Directed Against Order Dated 22/03/2010 Passed By The Learned Commissioner Of Income-Tax (Appeals)-Xi, New Delhi, For Assessment Year 2002-03 Raising Following Grounds: “ 1. The Appellant, Rajasthan Club Is Engaged In Charitable Activity During The Financial Year 2001-02. The Appellant Is A Regular Income Tax Assessee & Assessed To Income Tax For The Last Several Years. All Income, Assets & Investments Are Disclosed To Income Tax Department In Regular Income Tax Returns. 2. On The Facts & In The Circumstances Of The Case & In Law The Learned Assessing Officer & Commissioner Of Income Tax (Appeal) Was Incorrect & Unjustified In Making A Reference Of The Property In This Case To The Valuation Officer Without Any Reason Basis & Evidence.

charitable purpose is applied directly or indirectly for the benefit of the persons, whose list is mentioned in subsection 3 of section 13 of the Act. The list of such persons is reproduced as under: “3) The persons referred to in clause (c) of sub-section (1) and sub-section (2) are the following, namely :— (a) the author

COMMISSIONER OF INCOME TAX vs. MINORITY EDUCATION SOCIETY

3 of 9 assessment order dated 20.3.2006 made addition of `88,32,845/- under Section 68 of the Act after noticing that the assessee had allegedly received donation of `49,00,000/- from CGS Maini Charitable Trust and another amount of `7,17,145

RAKESH VAID,NEW DELHI vs. ITO WARD - 62(2), NEW DELHI

In the result, assessee’s appeal, ITA no

Bench: Shri Kul Bharat[Assessment Year: 2010-11]

145(3) of the Act. 9. The fall in gross profit ratio could be for various reasons such as increase in the cost of raw material, decrease in the market price of finished product, increase in the cost of processing by the assessee etc. There is no finding that the actual cost of the raw material purchased by the assessee