DCIT CIRCLE-1(1) (E), NEW DELHI vs. GURU GOBIND SINGH EDUCATIONAL CHARITABLE TRUST, NEW DELHI

In the result, appeal of the Revenue in ITA No

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

Charitable Trust bus nor the payment made for fabrication. The CIT(A) deleted the addition as follows: 4.2.1 From the details pertaining to addition to vehicles it was noted that the assessee had purchased three vehicles against which fabrication charges of Rs. 8,15,625/- for each bus had been claimed to have been paid to Neo Bus Technology

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

In the result, assessee’s appeal is allowed

194C. This conclusion is factually untenable. and legally untenable. 4. That the Ld. CIT(A) and Assessing Officer have erred in law and facts by denying the appellant's exemption under sections 11 and 12 even though the Appellant holds a valid registration under Section 12AA and approval under Section 80G. The denial of exemption is therefore arbitrary contrary

SHREE BALAJI SEWA TRUST,PRASHANT VIHAR vs. CIT EXEMPTION DELHI, CIT EXEMPTION DELHI

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

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

194C and 194J of the Act, the same would not disentitle the assessee to claim benefit under Sections 11 and 12 of the Act unless the case of assessee is specifically hit by the Proviso of Section 2(15) of the Act, which is not the case here. The Proviso to Section 2(15) of the Act would

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 Trust Registered u/s 12AA of the Income-tax Act, 1961 [the Act, for short] and claiming relief u/s 11 of the Act relating to its application of income. The Assessing Officer, made an assessment u/s 143(3) dated 15.11.2018, disallowed a sum of Rs.8,31,572/- due to non-deduction of TDS and no appeal was filed against

SOCIETY ON PROMOTHI ACTIVATION & RESEARCH FOR SCIENTIFIC SOCIAL HELPS,NEW DELHI vs. CIT EXEMPTION , DELHI

Bench: Shri Yogesh Kumar Us & Shri Brajesh Kumar Singh

194C on the payment made to the assessee trust. Thus it has failed to prove that activities for charitable purpose, as mentioned in section

SOCIETY ON PROMOTION ACTIVATION AND RESEARCH FOR SCIENTIFIC SOCIAL HELPS ,NEW DELHI vs. CIT (EXEMPTION), NEW DELHI

Bench: Shri Yogesh Kumar Us & Shri Brajesh Kumar Singh

194C on the payment made to the assessee trust. Thus it has failed to prove that activities for charitable purpose, as mentioned in section

M/S. DAYANAND CONTRACTOR,ROHTAK vs. PR.CIT, ROHTAK

In the result, original

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

194C cannot be attracted so as to treat them as sub-contractors of the firm thereby invoking the provisions of section 40(a)(ia). In other words, we can safely conclude that there is no sub- contract between JV and the constituents and since the JV has been formed only to procure contract works from the Government and the contract

M/S. DAYANAND CONTRACTOR,ROHTAK vs. PR.CIT, ROHTAK

In the result, original

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

194C cannot be attracted so as to treat them as sub-contractors of the firm thereby invoking the provisions of section 40(a)(ia). In other words, we can safely conclude that there is no sub- contract between JV and the constituents and since the JV has been formed only to procure contract works from the Government and the contract

M/S. DAYANAND CONTRACTOR,ROHTAK vs. ITO, ROHTAK

In the result, the appeal of the assessee is allowed

Bench: Shri B.P. Jain

194C cannot be attracted so as to treat them as sub-contractors of the firm thereby invoking the provisions of section 40(a)(ia). In other words, we can safely conclude that there is no subcontract between JV and the constituents and since the JV has been formed only to procure contract works from the Government and the contract

CELIAC SOCIETY OF INDIA,NEW DELHI vs. CIT(EXEMPTION), NEW DELHI

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

trust. 2. The assessee at the time of hearing sought adjournment stating that authorised representative of the appellant is suffering from high viral fever and he will not be able to prepare the present case before the coordinate bench. The assessee also submitted the copy of the doctor’s prescription. However, looking at the matter we thought