M/S CARE INDIA SOLUTIONS FOR SUSTAINABLE DEVELOPMENT,DELHI vs. DCIT, CENTRAL CIRCLE-14, DELHI

In the result, the appeals of the assessee are allowed for\nstatistical purpose

charitable institution entitled to\nthe benefits of Sections 11 and 12 of the Act.\n9. Without prejudice to the abovementioned grounds of\nappeal, the Ld. CIT(A) grossly erred in not providing the\nbenefit of the provisions of Section 11 (2) of the Act while\ncomputing the total income of the Appellant.\nGeneral\n10. That

M/S CARE INDIA SOLUTION FOR SUSTAINABLE DEVELOPMENT,DELHI vs. DCIT, CENTRAL CIRCLE-14, DELHI

In the result, the appeals of the assessee are allowed for\nstatistical purpose

charitable institution entitled to\nthe benefits of Sections 11 and 12 of the Act.\n9. Without prejudice to the abovementioned grounds of\nappeal, the Ld. CIT(A) grossly erred in not providing the\nbenefit of the provisions of Section 11 (2) of the Act while\ncomputing the total income of the Appellant.\nGeneral\n10. That

NTT COMMUNICATIONS INDIA NETWORK SERVICES PVT LTD,DELHI vs. DCIT, CIRCLE 16(1), DELHI

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

charitable trust registered\nunder Section 80G and if the same denied merely because such\npayment forms part of CSR, it would lead to double disallowance,\nwhich is not the intention of Legislature. Accordingly, we allow the\ndeduction of Rs. 24,09,100/- made to PM Care Fund as claimed by\nthe assessee u/s 80G of the Act. Thus, Ground

AGILENT TECHNOLOGIES (INTERNATIONAL) PRIVATE LTD,HARYANA vs. CIRCLE 1(1), DELHI

Bench: Shri Kul Bharat & Dr. B. R. R. Kumar

270A of the Act for misreporting of income. 3. The Agilent Technologies (International) Private Limited ("Agilent International" or "the aassessee" or "the Company") is a 100% subsidiary of Agilent Technologies International Europe, BV which in turn is a wholly owned subsidiary of Agilent Technologies Inc. The assessee is engaged in the provision of IT services & ITeS

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)

270A(8) of the Income Tax Act, 1961. 15. The Ld. AO has erred on facts and law in charging interest w/s 234A, 34B and 234C of the Income Tax Act, 1961. 16. The appellant raves for liberty to add fresh ground(s) of appeal and also to amend, alter, modify any of the ground(s) of appeal.” 5. Ground

NOIDA TOWERS PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-16(1), DELHI

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

charitable trust\nmade a provision for expense but did not claim the amount as applied income\nduring the year, question of disallowance of provision did not arise [LPB page\nnos. 1 to 8]\n-Sunil Dhirubhai Patel V. Income Tax Officer [ITA 1686/Ahd/2019] wherein the\nHon'ble tribunal observed that the question of making a disallowance arises only\nwhen

SCHOLARS INTERNATIONAL EDUCATIONAL FOUNDATION,RISHIKESH vs. DCIT (E), GHAZIABAD

In the result, the appeal filed by the assessee is allowed

Bench: Sh. Saktijit Deysh. M. Balaganesh

charitable trust enjoying registration u/s 12AA of the Act 2 Scholars International Educational Foundation consequentially eligible for exemption u/s 11 of the Act had claimed disallowance of depreciation on certain fixed assets as an application of income, ignoring the amendment brought u/s 11(6) of the Act w.e.f. 01.04.2015. This disallowance of deprecation was accepted by the assessee