ACIT, CC-14, DELHI vs. LAKSHYA CONSULTANTS PVT. LTD., NEW DELHI

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

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

26. The law of limitation is a substantive law and has definite consequences on the rights and obligations of party to arise. These principles should be adhered to and applied appropriately depending upon the facts and circumstances of a given case. Once a valuable right has accrued in favour of one party as a result of failure of the other

ADDL. CIT, SPECIAL RANGE- 6, NEW DELHI vs. NEC TECHNOLOGIES INDIA PVT. LTD., NEW DELHI

The appeal of the Revenue is hereby dismissed\nas time barred

section 253(3A) of the Act, the\nlimitation for filing appeal before this Hon'ble Tribunal expire\non 21.02.2015 and therefore, the present accompanying\nappeal is delayed by 1021 days.\n\n4) The matter regarding filing of appeal in the impugned case\nfor AY 2010-11 got missed due to the reason for this omission\nare as follows:-oversight which

DEPUTY COMMISSIONER OF INCOME TAX, CR BUILDING vs. PC JEWELLER LIMITED, DELHI

In the result appeals preferred by the revenue are dismissed and the\ncross objections preferred by the assessee are allowed\nOrder pronounced in open court on 06

delay condone by the ld. CIT(A) is\nfound to be just and proper so as not to warrant interference. Thus this\nground of appeal preferred by the revenue is found to be devoid of any merit\nand hence dismissed.\n15. The Revenue has further raised grounds in regard to the decision\nmade by the Ld. First Appellate Authority

DCIT, CIRCLE - 19(1), DELHI vs. PC JEWELLER LIMITED, DELHI

In the result appeals preferred by the revenue are dismissed and the\ncross objections preferred by the assessee are allowed\nOrder pronounced in open court on 06

delay condone by the ld. CIT(A) is\nfound to be just and proper so as not to warrant interference. Thus this\nground of appeal preferred by the revenue is found to be devoid of any merit\nand hence dismissed.\n15. The Revenue has further raised grounds in regard to the decision\nmade by the Ld. First Appellate Authority

ASSISTANT COMMISSIONER OF INCOME TAX, DELHI vs. VIREET INVESTMENTS PRIVATE LIMITED, DELHI

In the result, the appeal of Revenue is partly allowed as boave for statistical purpose

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

delay is condoned and the appeal is being decided on merit. Disallowance of claim of exemption under section 10(38) of the Act Vireet Investments Pvt. Ltd. 4. The Ld. AO, holding that the assessee has failed to demonstrate that the said share on whose transfer the LTCG derived were equity share and units of mutual fund were of equity

ADDI CHARITABLE TRUST,NEW DELHI vs. CIT EXEMPTION, DELHI

In the result, the appeal of Revenue is partly allowed as boave for statistical purpose

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

delay is condoned and the appeal is being decided on merit. Disallowance of claim of exemption under section 10(38) of the Act Vireet Investments Pvt. Ltd. 4. The Ld. AO, holding that the assessee has failed to demonstrate that the said share on whose transfer the LTCG derived were equity share and units of mutual fund were of equity

FOUNDATION FOR ADVANCEMENT OF MICRO ENTERPRISES,GURUGRAM vs. CIT (EXEMPTIONS), CHANDIGARH

In the result appeal filed by the assessee is allowed for statical purpose

Bench: Madhumita Roy & Shri Brajesh Kumar Singhvs. Cit(Exemptions), Foundation For Advancement Of Micro Chandigarh Enterprises, Unit No. 701 To 711, 7Th Floor, Unitech Commercial, Tower 2, Sector-45, Gurugram, Haryana- 122003 Pan :Aadcf6999F (Appellant) (Respondent) Assessee By Shri Suresh Wadhwa, Fca Department By Shri Surender Pal, Cit, Dr

26 of the compilation wherein para 13 of the said order dated 25.05.2023 states as follows: “13. From the above, it is evident that the activities of the applicant has commenced since FY 2019-20 and the present application filed in Form No.10AB under Clause (i) of first proviso to sub-section (5) of section

SURESH KUMAR,SIRSA vs. ITO TDS, HISAR

In the result, both the appeals of the Assessee stand allowed for statistical purposes

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

condonation of delay in filing the appeal. The concluding part of the impugned order is reproduced herein below for brevity and ready reference: 8. In the instant case, the appellant filed the appeal against the order U/s 206C(6A) of the Income Tax Act, 1961 was served upon the appellant on 15-03- 2019. The appeal was required

SURESH KUMAR,SIRSA vs. ITO TDS, HISAR

In the result, both the appeals of the Assessee stand allowed for statistical purposes

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

condonation of delay in filing the appeal. The concluding part of the impugned order is reproduced herein below for brevity and ready reference: 8. In the instant case, the appellant filed the appeal against the order U/s 206C(6A) of the Income Tax Act, 1961 was served upon the appellant on 15-03- 2019. The appeal was required

PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumar

condone the delay in removing the defects by the assessee u/s 139(9) and consider such returns as valid. 3. In pending cases as on date, where the defect specified u/s 139(9) of the Act has not been rectified by the assessee, the AD would be required to immediately initiate proceedings under section 144 of the Act by issuing

PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DY. COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumar

condone the delay in removing the defects by the assessee u/s 139(9) and consider such returns as valid. 3. In pending cases as on date, where the defect specified u/s 139(9) of the Act has not been rectified by the assessee, the AD would be required to immediately initiate proceedings under section 144 of the Act by issuing

GD FOODS AND MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE 26, NEW DELHI

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

26,42,189/- (Employee’s Contribution) and profit on sale of fixed asset of Rs. 2,066/-. Aggrieved by intimation dated 09/07/2020, the assessee preferred an Appeal before the CIT(A). The ld. CIT(A) vide order dated 22/12/2022 upheld the disallowance on account of late payment of ESI of Rs. Page 3 of 8 GD Foods and Manufacturing (India

MAA SHARDA EDUCATIONAL SOCIETY,GHAZIABAD vs. ADDL. CIT, RANGE- 1,, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Sh. A. D. Jaindr. B. R. R. Kumarita No. 3886/Del/2017 : Asstt. Year : 2008-09 Ita No. 3887/Del/2017 : Asstt. Year : 2009-10 Maa Sharda Educational Society, Vs Addl. Cit, Akhilesh Kumar, Adv., Chamber Range-1, No. 206-207, Ansal Satyam, Ghaziabad Rdc Raj Nagar, Ghaziabad Dcit, Circle-1, Ghaziabad (Appellant) (Respondent) Pan No. Aabtm9201E Assessee By: Akhilesh Kumar, Adv. Revenue By: Ms. Sarita Kumari, Cit Dr Date Of Hearing:09.02.2022 Date Of Pronouncement: 12.04.2022

26[(ba) the person in receipt of the income has furnished the return of income for the previous year in accordance with the provisions of sub-section (4A) of section.] (c) [***] (2) Where an application has been made on or after the 1st day of June, 2007, the provisions of sections 11 and 12 shall apply in relation

MAA SHARDA EDUCATIONAL SOCIETY,GHAZIABAD vs. DCIT, CIRCLE- 1, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Sh. A. D. Jaindr. B. R. R. Kumarita No. 3886/Del/2017 : Asstt. Year : 2008-09 Ita No. 3887/Del/2017 : Asstt. Year : 2009-10 Maa Sharda Educational Society, Vs Addl. Cit, Akhilesh Kumar, Adv., Chamber Range-1, No. 206-207, Ansal Satyam, Ghaziabad Rdc Raj Nagar, Ghaziabad Dcit, Circle-1, Ghaziabad (Appellant) (Respondent) Pan No. Aabtm9201E Assessee By: Akhilesh Kumar, Adv. Revenue By: Ms. Sarita Kumari, Cit Dr Date Of Hearing:09.02.2022 Date Of Pronouncement: 12.04.2022

26[(ba) the person in receipt of the income has furnished the return of income for the previous year in accordance with the provisions of sub-section (4A) of section.] (c) [***] (2) Where an application has been made on or after the 1st day of June, 2007, the provisions of sections 11 and 12 shall apply in relation

KWORKS TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, GURGAON

In the result, appeal of assessee is allowed

Bench: Shri Sudhir Kumar & Shri Manish Agarwalkworks Technologies Private Dcit, Limited, 30Th Floor, M3M Circle 1(1), International Financial Centre, Vs. Gurgaon, Tower-1, Golf Course Extensions Haryana Road, Sector 66, Badshapur, Haryana -122101. Pan-Aajck0865H (Appellant) (Respondent)

condone the delay in filing Form 10-IC and accept the said Form 10-IC. The respondent concerned is further directed to provide consequential relief to the petitioner by recomputing its tax liability on the submission of its ITR by taking into account Form 10-IC. 22. Accordingly, the writ petition is allowed.” 11. The Co-ordinate Bench of Delhi

KN SUPPORT SERVICES PRIVATE LIMITED,GURGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, GURGAON

In the result, appeal of the assessee is allowed

Bench: Shri Sudhir Kumar & Shri Manish Agarwalkn Support Services Pvt.Ltd., Dcit, 30Th Floor, M3M International Circle 1(1), Financial Centre, Tower-1, Vs. Gurgaon, Golf Course Extensions Road, Haryana Sector 66, Badshapur, Haryana -122101. Pan-Aajck0720B (Appellant) (Respondent)

condone the delay in filing Form 10-IC and accept the said Form 10-IC. The respondent concerned is further directed to provide consequential relief to the petitioner by recomputing its tax liability on the submission of its ITR by taking into account Form 10-IC. 22. Accordingly, the writ petition is allowed.” 11. The Co-ordinate Bench of Delhi

MEDSAVE HEALTH INSURANCE TPA LIMITED ,DELHI vs. ACIT,CPC TDS, GHAZIABAD

In the result, all the appeals filed by the Assessee stands dismissed

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

10 months 17 days 2017-18 21.09.2017 13.01.2021 3 years 3 months 23 days 2018-19 18.11.2018 13.01.2021 2 years 1 month 26 days 2019-20 07.11.2019 13.01.2021 1 year 2 months 6 days 8.1 The Assessee before the ld. Commissioner for condonation of delay claimed as under:- "In respect of above, it is submitted as under

SUPERTECH EV LIMITED,JHAJJAR vs. ITO EXEMPTION WARD, ROHTAK

In the result the appeal of the assessee is allowed

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2024-25 Supertech Ev Limited Vs. Adit, Cpc, Bengaluru/ Ito Plot No.150 Sector 16 Exemptions Ward Rohtak Phase 1 Bahadurgarh Jhajjar Haryana-124507 Pan No.Abjcs1671E (Appellant) (Respondent)

condone the delay in filing Form 10-IC and accept the said Form 10-IC. The respondent concerned is further directed to provide consequential relief to the petitioner by recomputing its tax liability on the submission of its ITR by taking into account Form 10-IC. 22. Accordingly, the writ petition is allowed.” 11. The Co-ordinate Bench of Delhi