MITHILA AND MITHILA ENTERPRISE,NEW DELHI vs. WARD- 49(4), NEW DELHI

In the result, all the three appeals filed by the assessee are allowed

Bench: Shri Challa Nagendra Prasad, A N D Shri Pradip Kumar Kedia(Through Video Conferencing) आ.अ.सं./ I.T.A Nos. 1904, 1905 & 1906/Del/2021 िनधा"रणवष"/Assessment Years: 2017-18, 2018-19 & 2019-20 Mithila & Mithila Enterprises, Assessing Officer, C-22, New Krishna Park, बनाम Ward : 49 (4), Vikas Puri, Vs. New Delhi. New Delhi – 110 018. Pan No. Aasfm1647F अपीलाथ"/Appellant ""यथ"/Respondent

Charitable Trust Vs. Union of India (1991) 212 ITR 496 (Cal.); (F) Mintri Tea Co. Ltd. Vs. CIT (2009) 319 ITR 264 (Cal). 5. The ld. Counsel for the assessee further submits that no disallowance can be made under Section 36(1)(viia) for delayed payment of employees’ contribution as per the due date prescribed under the PF / ESI legislature

MITHILA AND MITHILA ENTERPRISE,DELHI vs. WARD 49(4) DELHI , DELHI

In the result, all the three appeals filed by the assessee are allowed

Bench: Shri Challa Nagendra Prasad, A N D Shri Pradip Kumar Kedia(Through Video Conferencing) आ.अ.सं./ I.T.A Nos. 1904, 1905 & 1906/Del/2021 िनधा"रणवष"/Assessment Years: 2017-18, 2018-19 & 2019-20 Mithila & Mithila Enterprises, Assessing Officer, C-22, New Krishna Park, बनाम Ward : 49 (4), Vikas Puri, Vs. New Delhi. New Delhi – 110 018. Pan No. Aasfm1647F अपीलाथ"/Appellant ""यथ"/Respondent

Charitable Trust Vs. Union of India (1991) 212 ITR 496 (Cal.); (F) Mintri Tea Co. Ltd. Vs. CIT (2009) 319 ITR 264 (Cal). 5. The ld. Counsel for the assessee further submits that no disallowance can be made under Section 36(1)(viia) for delayed payment of employees’ contribution as per the due date prescribed under the PF / ESI legislature

NOVO MANAGEMENT CONSULTING PRIVATE LIMITED,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmanovo Management Consulting Vs. Income Tax Officer, Pvt Ltd, 440, Ground Floor, Gali Ward-18(4), No D-22, Chattarpur, Pahari, New Delhi New Delhi (Appellant) (Respondent) Pan: Aaecn5211B

va) of the Income Tax Act, 1961. 2. That the ld. Commissioner of Income Tax (Appeals) erred in not appreciating the fact that the amendment brought by Finance Act, 2021 in Section 36 is applicable prospectively with effect from 01st April, 2021.” 4. Heard and perused the record. 5. On behalf of the Assessee it was submitted that the admitted

MONICA GOLD PIPES PRIVATE LIMITED,KHASRA NO. vs. INCOME TAX OFFICER, WARD 16(2), C R BUILDING

In the result, appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.3791 & 3792/Del/2023 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

Charitable Trust v. ITO reported in [2017] 249 Taxmann.com 372 (Mad) had considered an identical issue and held that where assessee’s institution engaged Chartered Accountant who was unaware of fact that as a result of amendment made in Sec.253(l)(c), an appeal could be filed against the order of the Commissioner rejecting application u/s. 12AA

MONICA GOLD PIPES PRIVATE LIMITED,KHASRA NO. vs. INCOME TAX OFFICER, WARD 16(2), C R BUILDING

In the result, appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.3791 & 3792/Del/2023 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

Charitable Trust v. ITO reported in [2017] 249 Taxmann.com 372 (Mad) had considered an identical issue and held that where assessee’s institution engaged Chartered Accountant who was unaware of fact that as a result of amendment made in Sec.253(l)(c), an appeal could be filed against the order of the Commissioner rejecting application u/s. 12AA

SHIV KUMAR JATIA,NEW DELHI vs. ITO, WARD- 10(2), NEW DELHI

The appeals of the assessee are allowed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7256/Del/2019 : Asstt. Year : 2011-12 Ita No. 241/Del/2019 : Asstt. Year : 2013-14 Sh. Shiv Kumar Jatia, Vs Income Tax Officer, B-50, Gulmohar Park, Ward-10(2), New Delhi-110049 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabpj7582K Assessee By : Sh. C. S. Aggarwal, Sr. Adv. Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 10.03.2021 Date Of Pronouncement: 26.04.2021

charitable or religious purposes or by an institution established wholly or partly for such purposes or by an association or institution referred to in clause (21) or clause (23), or by a fund or trust or institution referred to in sub- clause (iv) or sub-clause (v) or by any university or other educational institution referred to in sub-clause

SHIV KUMAR JATIA,NEW DELHI vs. ITO, WARD- 10(2), NEW DELHI

The appeals of the assessee are allowed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7256/Del/2019 : Asstt. Year : 2011-12 Ita No. 241/Del/2019 : Asstt. Year : 2013-14 Sh. Shiv Kumar Jatia, Vs Income Tax Officer, B-50, Gulmohar Park, Ward-10(2), New Delhi-110049 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabpj7582K Assessee By : Sh. C. S. Aggarwal, Sr. Adv. Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 10.03.2021 Date Of Pronouncement: 26.04.2021

charitable or religious purposes or by an institution established wholly or partly for such purposes or by an association or institution referred to in clause (21) or clause (23), or by a fund or trust or institution referred to in sub- clause (iv) or sub-clause (v) or by any university or other educational institution referred to in sub-clause

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

va) of the Act.” 4.4 It is however submitted that in view of aforesaid fact that disallowance has already been made by appellant; there is no prejudice to revenue and infact order is also not erroneous. It is further submitted that even the finding that assessee may claim it in next year on the basis of payment during the year

SHANKAR TRADING COMPANY P. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Charitable Trust agreeing not to indulge in competition with the assessee within a radius less than 1000 kms from the demises property, constitutes capital expenditure. 3.1 The assessee in compliance to the order of the Hon’ble High Court attributed different percentage of enhanced lease rentals towards revenue expenditure and worked out nil expenditure towards capital expenditure. Computation

PR. COMMISSIONER OF INCOME TAX (CENTRAL-1) vs. LATE SHRI SUDHIR SAREEN

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 376 of IPC, the husband would be protected because of MRE. It cannot be the State's policy or in its interest to prosecute only some rapists and not those who are married to the victim in such cases. 46.1. MRE grants blanket immunity to sexual acts enumerated in clauses (a) to (d) of Section