DY. COMMISSIONER OF INCOME TAX, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

short) was carried out on 09/03/2017 in the case of M/s Etcetera Entertainment, belonging to Sh. V. Mathiyalgan, the then Vice Chancellor Saraswati Institute Saraswati Ammal Educational & Charitable Trust Vs. ACIT of Medical Science, Hapur (hereinafter referred as to ‘SIMS’) at Sector 52, Nodia. During the said search proceedings, various incriminating documents were found and seized. Thereafter, on 10/03/2017

DY. COMMISSIONER OF INCOME TAX, , NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, , CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

short) was carried out on 09/03/2017 in the case of M/s Etcetera Entertainment, belonging to Sh. V. Mathiyalgan, the then Vice Chancellor Saraswati Institute Saraswati Ammal Educational & Charitable Trust Vs. ACIT of Medical Science, Hapur (hereinafter referred as to ‘SIMS’) at Sector 52, Nodia. During the said search proceedings, various incriminating documents were found and seized. Thereafter, on 10/03/2017

SARASWATHI AMMAL EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT CENTRE CIRCLE II, NOIDA

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

short) was carried out on 09/03/2017 in the case of M/s Etcetera Entertainment, belonging to Sh. V. Mathiyalgan, the then Vice Chancellor Saraswati Institute Saraswati Ammal Educational & Charitable Trust Vs. ACIT of Medical Science, Hapur (hereinafter referred as to ‘SIMS’) at Sector 52, Nodia. During the said search proceedings, various incriminating documents were found and seized. Thereafter, on 10/03/2017

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE-16(1), DELHI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

short) was carried out on 09/03/2017 in the case of M/s Etcetera Entertainment, belonging to Sh. V. Mathiyalgan, the then Vice Chancellor Saraswati Institute Saraswati Ammal Educational & Charitable Trust Vs. ACIT of Medical Science, Hapur (hereinafter referred as to ‘SIMS’) at Sector 52, Nodia. During the said search proceedings, various incriminating documents were found and seized. Thereafter, on 10/03/2017

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE- 16(1), DELHI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

short) was carried out on 09/03/2017 in the case of M/s Etcetera Entertainment, belonging to Sh. V. Mathiyalgan, the then Vice Chancellor Saraswati Institute Saraswati Ammal Educational & Charitable Trust Vs. ACIT of Medical Science, Hapur (hereinafter referred as to ‘SIMS’) at Sector 52, Nodia. During the said search proceedings, various incriminating documents were found and seized. Thereafter, on 10/03/2017

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

HEIDELBERG CEMENT INDIA LTD.,GURGAON vs. DCIT, CIRCLE- 2 , GURGAON

In the result, appeal of the assessee is partly allowed

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaheidelberg Cement India Ltd, Vs. Dcit, 9Th Floor, Tower-C, Infinity Circle-2, Towers, Dlf, Cybercity, Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aabcm2359J

short] in Appeal No. 497/16-17 dated 27.06.2018 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated 05.12.2016, 19.10.2016 & 30.03.2017 by the Assessing Officer, DCIT, Circle-2, Gurgaon (hereinafter referred to as „ld. AO‟). 2. The assessee has raised the following grounds of appeal before us:- “1. That

INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

In the result, the appeal of the Revenue is dismissed

short) dated 30.12.2018.\n2. Briefly stated the facts are that assessee is a charitable trust registered u/s 12A\nof the Act and filed its return of income on 13.10.2018 declaring Nil income. The\ncase was selected for scrutiny under CASS and after considering the submissions\nmade by assessee, the AO held that the assessee is not eligible for claiming\nexemption

CIT vs. SHANKAR TRADING CO LTD

The appeals stand disposed of

charitable activities. The lease rent was revised from Rs 25,000/- to Rs 50,000/- per month with effect from 01.04.1987 and further to Rs 1,00,000/- per month with effect from 01.04.1989. The lease deed further shows that even after selling its production unit „Mahesh Udoyog‟ to the assessee, the Trust continued to be engaged in manufacturing

C.I.T vs. SHANKAR TRADING CO. PVT LTD

The appeals stand disposed of

charitable activities. The lease rent was revised from Rs 25,000/- to Rs 50,000/- per month with effect from 01.04.1987 and further to Rs 1,00,000/- per month with effect from 01.04.1989. The lease deed further shows that even after selling its production unit „Mahesh Udoyog‟ to the assessee, the Trust continued to be engaged in manufacturing

COMMISSIONER OF INCOME TAX vs. SHANKAR TRADING CO LTD

The appeals stand disposed of

charitable activities. The lease rent was revised from Rs 25,000/- to Rs 50,000/- per month with effect from 01.04.1987 and further to Rs 1,00,000/- per month with effect from 01.04.1989. The lease deed further shows that even after selling its production unit „Mahesh Udoyog‟ to the assessee, the Trust continued to be engaged in manufacturing

COMMISSIONER OF INCOME TAX DEL vs. M/S SHANKAR TRADING CO. P. LTD

The appeals stand disposed of

charitable activities. The lease rent was revised from Rs 25,000/- to Rs 50,000/- per month with effect from 01.04.1987 and further to Rs 1,00,000/- per month with effect from 01.04.1989. The lease deed further shows that even after selling its production unit „Mahesh Udoyog‟ to the assessee, the Trust continued to be engaged in manufacturing

THE COMMISSIONER OF INCOME TAX III vs. SHANKAR TRADING CO. P.LTD.

The appeals stand disposed of

charitable activities. The lease rent was revised from Rs 25,000/- to Rs 50,000/- per month with effect from 01.04.1987 and further to Rs 1,00,000/- per month with effect from 01.04.1989. The lease deed further shows that even after selling its production unit „Mahesh Udoyog‟ to the assessee, the Trust continued to be engaged in manufacturing

THE COMMISSIONER OF INCOME TAX III vs. SHANKAR TRADING CO.P.LTD.

The appeals stand disposed of

charitable activities. The lease rent was revised from Rs 25,000/- to Rs 50,000/- per month with effect from 01.04.1987 and further to Rs 1,00,000/- per month with effect from 01.04.1989. The lease deed further shows that even after selling its production unit „Mahesh Udoyog‟ to the assessee, the Trust continued to be engaged in manufacturing

COMMISSIONER OF INCOME TAX III vs. M/S SHANKAR TRADING CO.P.LTD

The appeals stand disposed of

charitable activities. The lease rent was revised from Rs 25,000/- to Rs 50,000/- per month with effect from 01.04.1987 and further to Rs 1,00,000/- per month with effect from 01.04.1989. The lease deed further shows that even after selling its production unit „Mahesh Udoyog‟ to the assessee, the Trust continued to be engaged in manufacturing

COMMISSIONER OF INCOME TAX vs. SHANKAR TRADING CO LTD

The appeals stand disposed of

charitable activities. The lease rent was revised from Rs 25,000/- to Rs 50,000/- per month with effect from 01.04.1987 and further to Rs 1,00,000/- per month with effect from 01.04.1989. The lease deed further shows that even after selling its production unit „Mahesh Udoyog‟ to the assessee, the Trust continued to be engaged in manufacturing

THE COMMISSIONER OF INCOME TAX vs. SHANKAR TRADING CO. P. LTD.

The appeals stand disposed of

charitable activities. The lease rent was revised from Rs 25,000/- to Rs 50,000/- per month with effect from 01.04.1987 and further to Rs 1,00,000/- per month with effect from 01.04.1989. The lease deed further shows that even after selling its production unit „Mahesh Udoyog‟ to the assessee, the Trust continued to be engaged in manufacturing

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

charitable activities. The lease rent was revised from Rs 25,000/- to Rs 50,000/- per month with effect from 01.04.1987 and further to Rs 1,00,000/- per month with effect from 01.04.1989. The lease deed further shows that even after selling its production unit „Mahesh Udoyog‟ to the assessee, the Trust continued to be engaged in manufacturing