ACIT (EXEMPTION), GHAZIABAD vs. M/S. DIVYA YOG MANDIR TRUST,, HARIDWAR

In the result, appeal filed by the revenue is dismissed

Bench: Shri H. S. Sidhu & Shri Prashant Maharishia Y 2010-11 Acit (Exemption) Vs Divya Yog Mandir Trust Circle, Cgo-1 Kripalu Bag, Hapur Road, Kankhal, Haridwar Ghaziabad (Pan Aaatd1114E) (Appellant) (Respondent)

charitable activities for the last 18 years including the assessment year under consideration and the appellant has always been allowed exemption u/s 11/ 12 including in various assessment completed u/s 143(3) of the Act. It was submitted that there has been no change in fact during the year under consideration. Before proceeding on the adjudication of the issue

DCIT (EXEMPTION), GHAZIABAD vs. M/S. DIVYA YOG MANDIR TRUST, HARIDWAR

In the result, appeal filed by the revenue is dismissed

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2013-14 Dcit(Exemptions), Divya Yog Mandir Trust, Room No. 105, 1St Floor, Kripalu Bagh, Cgo-Ii, Vs Kankhal, Kamla Nehru Nagar, Haridwar. Ghaziabad. (Pan: Aaatd1114E) Appellant Respondent Department By: Ms Nidhi Srivastava, C.I.T. Dr Assessee By: Shri Rohti Jain, Advocate Date Of Hearing: 29.07.2019 Date Of Pronouncement: 31.07.2019 O R D E R

charitable activities for the last 18 years including the assessment year under consideration and the appellant has always been allowed exemption u/s 11/ 12 including in various assessment completed u/s 143(3) of the Act. It was submitted that there has been no change in fact during the year under consideration. Before proceeding on the adjudication of the issue

ITO (E), NEW DELHI vs. BHAI HOSPITAL TRUST, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. C. M. Garg & Sh. N.K. Billaiyaassessment Year: 2007-08 Ito (E) Bhai Hospital Trust Trust Ward-Iii Vs 55, Hanuman Road, Laxmi Nagar Distt. Centre Connaught Place, New Delhi New Delhi-1100001 Pan No.Aaatb0492M (Appellant) (Respondent)

192/- in the preceding year. The position is similar in respect of the preceding several years. The picture of the charitable medical activities conducted by the assessee trust, over the past period therefore clearly negates the existence of any substantial efforts geared towards the objects of Medical/hospital activities as professed, which in fact never remained a prerogative before the assessee

KPMG FOUNDATION,GURGAON vs. ITO (EXEMPTION), FARIDABAD

In the result appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishiassessment Year: 2013-14

section Foundation [192 11(3)(d) of the Act Taxmann.309] 2. Donations in cheque Not been >Material has i.e Mumbai Mobile demonstrated as to provided for the Creches & how the said amount running of the trust. Literacy India has been applied for Documentation has the purpose of the been provided for. trust and donation of material is legally not >Disallowance

DY. COMMISSIONER OF INCOME TAX, CGO COMPLEX, HAPUR CHUNGI vs. KANPUR DEVELOPMENT AUTHORITY, MOTIJHEEL, KANPUR

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

192,51,30,801/- which was claimed exempt as per provision of section 11 and 12 of the Act. The case was selected for scrutiny and statutory notice u/s 143(2) of the Act was issued. Further notice u/s 142(1) of the Act with questionnaire was issued. In the compliance of the notice the Authorized representative attended the proceedings

ADIT(E), NEW DELHI vs. M/S. ERNET INDIA, NEW DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

192 of the paper book for data network which is to be on no profit and no loss basis. He further referred to page NO. 263 of the paper book to show that network set up by the assessee are operated on no profit basis. In view of this he submitted that assessee is not engaged in any business activities

ADIT(E), NEW DELHI vs. M/S. ERNET INDIA, NEW DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

192 of the paper book for data network which is to be on no profit and no loss basis. He further referred to page NO. 263 of the paper book to show that network set up by the assessee are operated on no profit basis. In view of this he submitted that assessee is not engaged in any business activities

RAO KHEM CHAND VIDYA VIHAR SHIKSHA SAMITI,REWARI vs. ITO-TDS,ROHTAK, ROHTAK

In the result, the appeal of the Assessee in ITA No

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Charitable Trusts claiming exemption u/s 11 of the Act. 10. Per contra, the ld. DR relied upon the orders of the authorities below. 11. We have heard the rival submissions and have perused the relevant material on record. The relevant provision for fastening the liability for failure to deduct TDS are contained in section

NATIONAL SOLAR ENERGY FEDERATION OF INDIA,DELHI vs. INCOME TAX OFFICER, WARD EXEMP 2(4), DELHI

In the result, assessee’s appeal is allowed

192 ITR 290 (Bom.)], the High Court of Bombay held that Even if receipts resemble commercial form, the dominant intention and use of funds determine their nature. Voluntary contributions toward a charitable cause cannot be taxed as business income without proof of service rendered. (b) In the case of Director of Income-tax v. Garden City Educational Trust

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. HAMDRD NATIONAL FOUNDATION (INDIA)

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Charitable Trust, 1990 SCC OnLine Del 411. 15. The learned senior counsel for the respondent/assessee submits that the assessee cannot be expected to undergo litigation due to lack This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/000608 ITA 142/2021 & connected matters Page 9 of 24 of enquiry on the part of the Assessing Officer. In support, he places reliance

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. HAMDARD NATIONAL FOUNDATION (INDIA)

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Charitable Trust, 1990 SCC OnLine Del 411. 15. The learned senior counsel for the respondent/assessee submits that the assessee cannot be expected to undergo litigation due to lack This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/000607 ITA 142/2021 & connected matters Page 9 of 24 of enquiry on the part of the Assessing Officer. In support, he places reliance

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

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

Bench: Shri B.P. Jain & Shri K.N. Chary.

section 41(1) of the Act. Subjected to these observation, the order of the CIT(A) is confirmed. 97. Ground no. 17 is against deletion of disallowance of Rs. 61,90,518/- on account of non allocation of common expenses to sister concerns. The AO has relied upon observation of Special Auditor and has held that assessee has incurred miscellaneous

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

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

Bench: Shri B.P. Jain & Shri K.N. Chary.

section 41(1) of the Act. Subjected to these observation, the order of the CIT(A) is confirmed. 97. Ground no. 17 is against deletion of disallowance of Rs. 61,90,518/- on account of non allocation of common expenses to sister concerns. The AO has relied upon observation of Special Auditor and has held that assessee has incurred miscellaneous

DCIT(E), CIRCLE- 1(1), NEW DELHI vs. FLT. LT. RAJAN DHALL CHARITABLE TRUST, NEW DELHI

In the result, appeal of the Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Sh. Amit Shukla

192 Taxman 65 (Delhi) upheld that provision for doubtful debts are not allowable. (iii) The appellant craves leave to add, to alter or amend any ground of appeal raised above at the time of hearing.” 4. Before us, at the outset, Learned DR submitted that though Revenue has raised various grounds but the sole controversy is with respect

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)

192/- Rs.170,31,42,080/-. Amway India Enterprises Private Limited vs. DCIT 9.1 From the perusal of the above chart we find that the assessee has successfully demonstrated that the TPO in both the years have made similar observations for making AMP adjustments. This further established that the facts in both the assessment years are identical. Thus, by following

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

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

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