ITO, GHAZIABAD vs. ST. JOSEPH CAPUCHIN SERVICE SOCIETY, GHAZIABAD

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

Bench: Shri H.S. Sidhu & Shri N.K. Billaiya[Assessment Year: 2011-12] The I.T.O Vs. St. Joseph Capuchin Service Society Ward –Exemption Sector – 3, Rajinder Nagar New Delhi Sahibabad, Ghaziabad

charitable purposes. 5. The AO was of the opinion that the assessee has not fulfilled conditions for exemption which have been laid down in section 11(1A) of the Act. The AO disallowed the claim of exemption on the ground that no evidence was furnished for the application of net sale proceeds towards acquisition of other capital assets. 6. When

RAJASTHAN CLUB,,NEW DELHI vs. ADIT(E), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2002-03 Vs. Adit(E), Inv. Circle-Ii, New Rajasthan Club, Dp-22, Pitampura, New Delhi Delhi Pan : Aaatr6043G (Appellant) (Respondent) Appellant By S/Sh. Gautam Jain & P.K. Kamal, Advocates Respondent By Sh. F.R. Meena, Sr.Dr Date Of Hearing 10.08.2016 Date Of Pronouncement 19.10.2016 Order Per O.P. Kant, A.M.: This Appeal By The Assessee Is Directed Against Order Dated 22/03/2010 Passed By The Learned Commissioner Of Income-Tax (Appeals)-Xi, New Delhi, For Assessment Year 2002-03 Raising Following Grounds: “ 1. The Appellant, Rajasthan Club Is Engaged In Charitable Activity During The Financial Year 2001-02. The Appellant Is A Regular Income Tax Assessee & Assessed To Income Tax For The Last Several Years. All Income, Assets & Investments Are Disclosed To Income Tax Department In Regular Income Tax Returns. 2. On The Facts & In The Circumstances Of The Case & In Law The Learned Assessing Officer & Commissioner Of Income Tax (Appeal) Was Incorrect & Unjustified In Making A Reference Of The Property In This Case To The Valuation Officer Without Any Reason Basis & Evidence.

charitable activity during the Financial year 2001-02. The appellant is a regular Income Tax assessee and assessed to Income Tax for the last several years. All income, assets and investments are disclosed to Income Tax Department in regular Income Tax returns. 2. On the facts and in the circumstances of the case and in law the learned Assessing Officer

ITO (EXEMPTIONS), NEW DELHI vs. DELHI VOCATIONAL SCHOOL SOCIETY, NEW DELHI

In the result the appeal of the revenue on solitary ground is dismissed

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiito(Exemptions), Vs. Delhi Vocational School Trust Ward-Iii, Aayakar Bhawan, Society, Laxmu Nagar, Distt. Centre, C/O. Summer Fields School, New Delhi Kailash Colony, New Delhi Pan:Aabcs4104H (Appellant) (Respondent)

Trust Ward-III, Aayakar Bhawan, Society, Laxmu Nagar, Distt. Centre, C/o. Summer Fields School, New Delhi Kailash Colony, New Delhi PAN:AABCS4104H (Appellant) (Respondent) Revenue by : Ms. Rachna Singh, CIT DR Assessee by: Shri Sanjeev Jain, CA Date of Hearing 05/09/2017 Date of pronouncement 18/09/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. SUPER CASSETTES INDUSTRIES PRIVATE LIMITED, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

SUPER CASSETTES INDUSTRIES PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. BHUSHAN DUA, NEW DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, NEW DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. SUPER CASSETTES INDUSTRIES PRIVATE LIMITED, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

SUPER CASSETTES INDUSTRIES PRIVATE LIMITED,DELHI vs. DCIT CENTRAL CIRCLE 03, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

SUPER CASSETTES INDUSTRIES PRIVATE LIMITED,DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

SUPER CASSETTES INDUSTRIES PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, DELHI vs. BHUSHAN DUA, NEW DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

MOHIT GUPTA HUF,DELHI vs. ITO WARD 44(6), DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon