INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

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

condone the delay that had occurred in audit of some of the State units? 3. Whether, the ITAT was right in holding that the Assessee had failed to fulfil the three conditions envisaged under Clauses (a), (b) and (c) of Section 13A of the Act? Background to Section 13A 49. A central issue that arises involves the interpretation of Section

COMMISSIONER OF INCOME TAX DELHI-XI vs. INDIAN NATIONAL CONGRESS/ALL INDIA CONGRESS COMMITTEE

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

condone the delay that had occurred in audit of some of the State units? 3. Whether, the ITAT was right in holding that the Assessee had failed to fulfil the three conditions envisaged under Clauses (a), (b) and (c) of Section 13A of the Act? Background to Section 13A 49. A central issue that arises involves the interpretation of Section

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

condone the delay that had occurred in audit of some of the State units? 3. Whether, the ITAT was right in holding that the Assessee had failed to fulfil the three conditions envisaged under Clauses (a), (b) and (c) of Section 13A of the Act? Background to Section 13A 49. A central issue that arises involves the interpretation of Section

CIT vs. GS PHARMBUTOR PVT LTD

The appeal is allowed to the aforesaid extent

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE R.V.EASWAR

condoned in respect of the bank, then the matter even in so far as the appellant is concerned would be over. 19. He further submitted that the order dated 03.03.2011 whereby the respondent No. 3 revoked the passport of the appellant was bad for another reason. The reason being that the said order dated 03.03.2011 refers to diversion of Foreign

ITO, NEW DELHI vs. M/S GRAVITY SYSTEMS PVT. LTD., DELHI

In the result, appeal of the Revenue is dismissed while the cross objection of the assessee is partly allowed

Bench: Shri. P. K. Bansal & Shri K.N. Charry Assessment Year:2004-05

delay and admit the cross objection taken by the assessee for hearing. 6. In the cross objection, the assessee has taken legal issues. We, therefore, have decided to dispose of the cross objection first. 7. Ground No.3 in the cross objection taken by the assessee since not pressed stands dismissed as not pressed. 8. Grounds No.1 & 2 relate

MR. NIKHIL SAWHNEY,NEW DELHI vs. ACIT, NOIDA

In the result, appeal of the assessee is dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishimr. Nikhil Sawhney Acit, 17 – Sunder Nagar, Central Circle, Vs. New Delhi – 110 003. Noida. Pan: Aaups0222Q (Appellant) (Respondent)

condone the delay admitting the appeal of the assessee and proceed to decide the issue on merits. 08. Facts of case in a narrow compass shows that assessee filed his return of income on 31 August 2012 declaring total income of Rs. 167,09,146 which was subsequently revised on 25th of March 2014 declaring same

DIRECTOR OF INCOME TAX (EXEMPTION) vs. VISHWA JAGRITI MISSION

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day's delay must be explained” does not mean

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day's delay must be explained” does not mean

DIRECTOR OF INCOME TAX (EXEMPTION) vs. VISHWA JAGRITI MISSION

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day's delay must be explained” does not mean

GLEBE TRADING P.LTD,NEW DELHI vs. ITO, WARD-10(2), NEW DELHI

Appeal is allowed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishiglebe Trading Pvt. Ltd. Vs Ito 28, Shivaji Marg, Ramesh Nagar, Ward-10(2) Najafgarh Road, C. R. Building New Delhi New Delhi Aaecg0208K (Appellant) (Respondent)

section 2(24)(iv) of the income tax Act, 1961 (the Act).” The CIT(A) dismissed the appeal of the assessee. 5 5. The Ld. AR submitted that there is a delay of 18 days in the present appeal and applications seeking condonation

CHURCH'S AUXILIARY FOR SOCIAL ACTION,NEW DELHI vs. ITO, NEW DELHI

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

24,43,41,176/- does not fall under clause (d) of sub section (2) of section 80G. Since the foreign parties are not assessee, therefore this addition was uncalled for. However the Assessing Officer was of the view that though donation were received from foreign parties it need nor 5 necessarily mean that the foreign parties are not assesses with

ACIT, NEW DELHI vs. M/S. CONTAINER CORPORATION OF INDIA LTD., NEW DELHI

In the result ITA No. 1364/Del/2012 for AY 2007-08 filed by the revenue is dismissed

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

condoning the delay of 585 and 502 days delay in both these appeals. ACIT, Vs. Container Cooperation of India Ltd ITA No. 1555/Del/2012, 1363/Del/2012, 3960/Del/2010 and 1364/Del/2012 Assessment Year: 2006-07 and 2007-08 9. Now coming on the merits of the case we first take up the appeal of the revenue in ITA NO. 1363/Del/2012 for Assessment Year

MR. NIKHIL SAWHNEY,NEW DELHI vs. ACIT, NOIDA

In the result, appeal of the assessee is dismissed

Bench: Shri M. Balaganesh & Shri Vimal Kumarmr. Nikhil Sawhney, Vs. Dcit, 17, Sunder Nagar, Central Circle, New Delhi-11003 Noida (Appellant) (Respondent) Pan: Aaups0222Q

delay in filing of appeals for both the years are hereby condoned and taken up for adjudication. 4. The only identical issue to be decided in this appeal is as to whether the ld CIT(A) was justified in confirming the action of the ld AO in not allowing the carry forward of Long Term Capital Loss (LTCL) arising

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

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy

2 Due date for filing of appeal 23-08-2016 3 Date of filing of appeal 07-11-2020 4 Total Days Delay 1537 5 Period of Delay 24-08-2016 to 1299 14.03.2020 6 Balance Period due to Covid 15-03-2020 to 238 19 Pandemic 07.11.2020 3.0 In respect of condonation of delay, reliance is placed

M/S DIGITAL RADIO (DELHI) BROADCASTING LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result appeal of the assessee in ITA No 1316 &1317/Del/2011 and ITA

Bench: Sh. I.C.Sudhir, Jm Andsh. Prashant Maharishi, Am A.Y. 2006-07 Digital Radio (Delhi) Broadcasting Ltd. V Acit C/O. O.P. Sapra & Associates, S Circle-10(1) C-763, New Friends Colony New Delhi New Delhi (Appellant) (Respondent) Pan No. Aabcr7864B A.Y. 2006-07 Acit V Digital Radio (Delhi) Circle-10(1) S Broadcasting Ltd. New Delhi 401, Dakha House, 18/17, Wea Karol Bagh New Delhi (Appellant) (Respondent) Pan No. Aabcr7864B A.Y. 2006-07 Digital Radio (Kolkata) V Acit Broadcasting Ltd. S Circle-10(1) C/O. O.P. Sapra & New Delhi Associates, C-763, New Friends Colony New Delhi (Appellant) (Respondent) Pan No. Aabcr7863G

condonation of delay in the case of Delhi, Kolkata and Chennai due to problems of co-location) up to the cut-off date, and are not in default of any other license conditions till the date of migration to Phase 2. 4. The cut-off date for automatic migration to Phase 2 shall be taken as April

M/S HCL TECHNOLOGIES LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result appeal of assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)

24 Taxman 797, are required to be referred to and considered. Considering the law laid down by the Hon'ble Supreme Court in the aforesaid decisions and as observed hereinabove, as the present petitions involve pure question of law, the objections raised by the revenue against entertainability and/or maintainability of the present petitions against the show cause notices are hereby

INDIAN GEOTECHNICAL SERVICES,NEW DELHI vs. ACIT, CIRCLE- 61(1), NEW DELHI

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

Bench: Shri R.K. Panda & Shri Vijay Pal Rao

condoned. In the present case we are concerned with the law as it stood prior to the amendment of Section 43-B. In the circumstances, the assessee was entitled to claim the benefit in Section 43-B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special Leave

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

Section 144C of the Act refers to the Dispute Resolution Panel. Sub-section (1) of section 144C provides that in case of an eligible assessee, the Assessing Officer shall notwithstanding anything to the contrary contained in the Act forward a draft of the proposed order of assessment to the assessee if he proposes to make on or after