ANAND JAIN HUF,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

1 comprising of 8 pages , for which satisfactory explanation has been given by the assessee and no addition was made by the Id AO on this seized document. The seized document used by the Id AO for making the addition in section 153A assessment is CG/1 to 11 and CG/HD/1 which were seized only from the office premises of Cygnus

ANAND JAIN HUF,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

1 comprising of 8 pages , for which satisfactory explanation has been given by the assessee and no addition was made by the Id AO on this seized document. The seized document used by the Id AO for making the addition in section 153A assessment is CG/1 to 11 and CG/HD/1 which were seized only from the office premises of Cygnus

ANAND KUMAR JAIN,FARIDABAD vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

1 comprising of 8 pages , for which satisfactory explanation has been given by the assessee and no addition was made by the Id AO on this seized document. The seized document used by the Id AO for making the addition in section 153A assessment is CG/1 to 11 and CG/HD/1 which were seized only from the office premises of Cygnus

ANAND KUMAR JAIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

1 comprising of 8 pages , for which satisfactory explanation has been given by the assessee and no addition was made by the Id AO on this seized document. The seized document used by the Id AO for making the addition in section 153A assessment is CG/1 to 11 and CG/HD/1 which were seized only from the office premises of Cygnus

ANAND KUMAR JAIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

1 comprising of 8 pages , for which satisfactory explanation has been given by the assessee and no addition was made by the Id AO on this seized document. The seized document used by the Id AO for making the addition in section 153A assessment is CG/1 to 11 and CG/HD/1 which were seized only from the office premises of Cygnus

COMMITMENT MORTALITY VISION EDUCATION SOCIETY,DELHI vs. ACIT, CENTRAL CIRCLE- 6, NEW DELHI

In the result, the appeal of the assessee for assessment year

Bench: Sh. Amit Shukla & Sh. O.P. Kant

trust has not shown any evidence that the said company i.e. JEE , carried out charitable activities during the year under consideration and, hence, assessee society was held to have contravened the provisions relating to application of income for charitable purpose and accordingly, the benefit under section 11 and section 12 of the Act was denied to the assessee

COMMITMENT MORTALITY VISION EDUCATION SOCIETY,DELHI vs. ACIT, CENTRAL CIRCLE- 6, NEW DELHI

In the result, the appeal of the assessee for assessment year

Bench: Sh. Amit Shukla & Sh. O.P. Kant

trust has not shown any evidence that the said company i.e. JEE , carried out charitable activities during the year under consideration and, hence, assessee society was held to have contravened the provisions relating to application of income for charitable purpose and accordingly, the benefit under section 11 and section 12 of the Act was denied to the assessee

MEENAKSHI FOUNDATION,NEW DELHI vs. PCIT CENTRAL 3, NEW DELHI

In the result, the appeal filed by the assessee for AY 2016-17 is allowed

Charitable Society vs. PCIT, Central 3,\nNew Delhi in ITA No.1803/Del2024 vide order dated 22.08.2024 as under :-\n“10. We have heard the rival submissions made by the respective parties,\nwe have further perused the relevant materials available on record including\nthe orders passed by the authorities below.\n11. The case of the assessee is this that the reference dated

M/S. NARANG DISTILLERY LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

Section 34) are admissible under Section 9 of the Act to support an inference about the formers' correctness still those entries would not be sufficient to charge Shri Advani and Shri Shukla with the accusations levelled against them for there is not an iota of independent evidence in support thereof. In that view of the matter we need not discuss

M/S. SIR SHADI LAL ENTERPRISES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

Section 34) are admissible under Section 9 of the Act to support an inference about the formers' correctness still those entries would not be sufficient to charge Shri Advani and Shri Shukla with the accusations levelled against them for there is not an iota of independent evidence in support thereof. In that view of the matter we need not discuss

NATIONAL INDUSTRIAL CORPORATION LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

Section 34) are admissible under Section 9 of the Act to support an inference about the formers' correctness still those entries would not be sufficient to charge Shri Advani and Shri Shukla with the accusations levelled against them for there is not an iota of independent evidence in support thereof. In that view of the matter we need not discuss

NATIONAL INDUSTRIAL CORPORATION LTD,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

Section 34) are admissible under Section 9 of the Act to support an inference about the formers' correctness still those entries would not be sufficient to charge Shri Advani and Shri Shukla with the accusations levelled against them for there is not an iota of independent evidence in support thereof. In that view of the matter we need not discuss

KESAR ENTERPRISES LTD.,,MUMBAI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

Section 34) are admissible under Section 9 of the Act to support an inference about the formers' correctness still those entries would not be sufficient to charge Shri Advani and Shri Shukla with the accusations levelled against them for there is not an iota of independent evidence in support thereof. In that view of the matter we need not discuss

ACIT, NEW DELHI vs. M/S. SARAYA INDUSTRIES LTD., NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

Section 34) are admissible under Section 9 of the Act to support an inference about the formers' correctness still those entries would not be sufficient to charge Shri Advani and Shri Shukla with the accusations levelled against them for there is not an iota of independent evidence in support thereof. In that view of the matter we need not discuss

ACIT, NEW DELHI vs. M/S. SARAYA INDUSTRIES LTD., NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

Section 34) are admissible under Section 9 of the Act to support an inference about the formers' correctness still those entries would not be sufficient to charge Shri Advani and Shri Shukla with the accusations levelled against them for there is not an iota of independent evidence in support thereof. In that view of the matter we need not discuss

M/S. NARANG DISTILLERY LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

Section 34) are admissible under Section 9 of the Act to support an inference about the formers' correctness still those entries would not be sufficient to charge Shri Advani and Shri Shukla with the accusations levelled against them for there is not an iota of independent evidence in support thereof. In that view of the matter we need not discuss

DCIT, NEW DELHI vs. M/S. NATIONAL INDUSTRIAL CORPORATION LTD., NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

Section 34) are admissible under Section 9 of the Act to support an inference about the formers' correctness still those entries would not be sufficient to charge Shri Advani and Shri Shukla with the accusations levelled against them for there is not an iota of independent evidence in support thereof. In that view of the matter we need not discuss

SARAYA INDUSTRIES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

Section 34) are admissible under Section 9 of the Act to support an inference about the formers' correctness still those entries would not be sufficient to charge Shri Advani and Shri Shukla with the accusations levelled against them for there is not an iota of independent evidence in support thereof. In that view of the matter we need not discuss