BHARAT SANCHAR NIGAM LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

263 show-caused the assessee to explain why the following items should not be Page 6 of 44 I.T.A .No.-3304 & 3386/Del/2010 excluded from the profits derived from the eligible business for the purposes of deduction u/s 80IA as although the receipts are attributable to the primary/preferred business, they could not be said to have been “derived from the business

DCIT, NEW DELHI vs. M/S. BHARAT SANCHAR NIGAM LTD., NEW DELHI

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

263 show-caused the assessee to explain why the following items should not be Page 6 of 44 I.T.A .No.-3304 & 3386/Del/2010 excluded from the profits derived from the eligible business for the purposes of deduction u/s 80IA as although the receipts are attributable to the primary/preferred business, they could not be said to have been “derived from the business

INDIAN INTERNATIONAL CENTRE,NEW DELHI vs. CIT(E), NEW DELHI

In the result, assessee’s appeal is allowed

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2010-11 India International Centre, Vs. Cit (E), 40, Max Muller Marg, Room No.2620, Lodhi Estate, Civic Centre, New Delhi. Jl Nehru Marg, New Delhi. Pan: Aaati0660C

trust cannot be called as serving the general public. He further noted that the entire activities of the assessee also include providing of services such as accommodation, food and beverages, etc., for payment of charges which is caught within the mischief proviso 1 and 2 to section 2(15) read with 3rd proviso to section 2

HERO FINCORP LIMITED,NEW DELHI vs. ACIT, CIRCLE 11(1), DELHI, C.R. BUILDING

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

2)(vilb) on this issue is not adjudicated since full facts are\nneeded for proper adjudication. In other words, this ground is dismissed as not\nadjudicated.\nTherefore, the addition of Rs.418,66,34,625 u/s.56(2)(viib) made by the\nFAO/NFAC is fully restored in its entirety by treating the Rectification Order\ndated 17th Jan 2020 passed u/s.154

M/S. KRISHAK BHARATI COOPERATIVE LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the Appeals filed by the Assessee stand allowed

Bench: Shri H.S. Sidhu & Shri O.P. Kant

2. The share of profit of its investment in Oman (to the extent it is not declared as dividend) is to be included in the global income of the resident tax payer India as per Section 4 & 5 of the I.T. Act. This part of income would be eligible for allowance of tax credit as per para (4) of Article

M/S. KRISHAK BHARATI COOPERATIVE LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the Appeals filed by the Assessee stand allowed

Bench: Shri H.S. Sidhu & Shri O.P. Kant

2. The share of profit of its investment in Oman (to the extent it is not declared as dividend) is to be included in the global income of the resident tax payer India as per Section 4 & 5 of the I.T. Act. This part of income would be eligible for allowance of tax credit as per para (4) of Article

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

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 but as „nonprofit‟ organization and further the ld CIT(A) has considered all these facts and has held that assessee is not involved

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

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 but as „nonprofit‟ organization and further the ld CIT(A) has considered all these facts and has held that assessee is not involved

M/S GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,,CHANDIGARH vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri C.M. Garg & Shri M. Balaganeshm/S. Gian Sagar Educational Vs. Dcit & Charitable Trust, Central Circle-29, Sco 10-110, Sector 43B, New Delhi Chandigarh (Appellant) (Respondent) Pan:Aaatg5827B

2 to 9 of assessment order wherein the names, addresses, PAN card nos., cheque number, date & amount pertaining to all donations have been mentioned therefore benefit of said orders of Tribunal is not available for the Revenue in the case in hand. 14. The ld. counsel has relied on the various judgments and orders including judgment of Hon’ble High

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

charitable trust u/s 80G(2)(iv) read with Section 80G(1)(ii) of the Act. 23. As discussed supra, we concur with the contention of the assessee that since Parliament intended certain restrictions to only CSR expenditure in respect of two donations included by an assessee as CSR expenditure i.e. [Swachh Bharat Kosh and Clean Ganga Fund] has impliedly

DCIT, NEW DELHI vs. M/S. GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST (REGD.), CHANDIGARH

In the result, ITA.No.4692/Del

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

263 read with section 143(3) of the I.T. Act, 1961 vide order dated 02.12.2013 and the total taxable income of the assessee- trust was determined at Rs.22,53,53,785/- under section 115BBC of the I.T. Act, 1961. 2.1. Aggrieved by the order of the A.O, the Assessee- Trust carried the matter in appeal before

GIAN SUGAR EDUCATIONAL AND CHARITABLE TRUST (REGD.),CHANDIGARH vs. DCIT, NEW DELHI

In the result, ITA.No.4692/Del

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

263 read with section 143(3) of the I.T. Act, 1961 vide order dated 02.12.2013 and the total taxable income of the assessee- trust was determined at Rs.22,53,53,785/- under section 115BBC of the I.T. Act, 1961. 2.1. Aggrieved by the order of the A.O, the Assessee- Trust carried the matter in appeal before

SETH MADAN LAL PALRIWALA FOUNDATION ,NEW DELHI vs. CIT(EXEMPTION), NEW DELHI

Bench: Shri R.K. Panda & Shri Kuldip Singh

2 (15) of the Income Tax Act and how they are charitable as per section 11, 12 & 13. 3. Whether the trust/society is registered under section 12A/12AAA of the I. T. Act. If so, furnish legible copy of certificate. Further, please also state whether the Trust/Society is also notified under section

KAUR KOOKIES (P) LTD.,NEW DELHI vs. PR,CIT, DELHI-4, NEW DELHI

Appeal are allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediaassessment Year: 2017-18

2 to Section 263 by PCIT in the present case is concerned, we are of the view that only in a very gross case of inadequacy in inquiry or where inquiry is per se mandated on the basis of record available before the AO and such inquiry was not conducted, the revisional power so conferred can be exercised to invalidate

ACIT(E), NEW DELHI vs. INDIA INTERNATIONAL CENTRE, NEW DELHI

In the result, this appeal of Revenue is dismissed

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

263 for the Assessment Year 2009-10 has already been set aside by the Hon’ble ITAT and it has been categorically held that the Centre remains a charitable institution and is eligible for the benefits u/s 11, 12 and 10(23C)(iv) of the Income Tax Act. Therefore, the issue and all the facts involved in this appeal

SALWAN EDUCATION TRUST,NEW DELHI vs. DCIT, EXMP 2(1), DELHI

In the result, the appeal of the assessee is allowed as above

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2018-19] Salwan Education Trust, Dcit, Salwan Schools Campus, Pt Exemption 2(1), Girdhari Lal Salwan Marg, Vs Delhi, Rajinder Nagar, 24Th Floor, Civic Centre, New Delhi-110060, New Delhi-110002. Pan- Aacts9741A Assessee Revenue

2) did not prohibit plurality of the purpose if they were for specified objects and they were charitable in nature. 8. Very similar findings were made by the Honorable Supreme Court in the under-noted decisions.  CIT(E) vs. Bochasanwasi Shri Akshar Purshottam Public Charitable Trust (2019) 263 Taxmann 247 [SC].  CIT vs. Gokul Education Foundation (2017) 248 Taxmann

ACIT(E)- CIRCLE- 1(1), NEW DELHI vs. INDIA HABITAT CENTRE , NEW DELHI

In the result, appeal of Revenue dismissed

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

Trust, it’s income cannot be computed on principle of mutuality but requires to be computed under Section 11 of the Income Tax Act, 1961. The Order of the ITAT was challenged by the Revenue before the Hon’ble Delhi High Court which is decided vide Judgment Dated 27.11.2019 in ITA.No.964/2019 and Departmental appeal has been dismissed

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 by the ld. CIT(E). The provisions of section 13(1)(c ) r.w.s. 13(2) and 13(3) of the Act are not at all applicable in the instant case. The assessee trust is engaged in providing vocational training to various trainees and persons in the weaker sections of the society irrespective of caste, creed, sex, religion

SHUGAN CHADRA KOTHARI TRUST,NEW DELHI vs. CIT(E), NEW DELHI

In the result Appeal of assessee allowed

Bench: Shri Bhavnesh Saini & Shri R.K. Panda

263 of Income Tax Act 1961, for the assessment year 2014-2015. 2 ITA.No.4982/Del./2019 M/s. Shugan Chandra Kothari Trust, New Delhi. 2. Briefly, the facts of the case are that assessee filed return of income declaring ‘NIL’ income on 27th September, 2014. The return was processed under section. 143(1) of the Income Tax Act, 1961. The case