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

ITO, NEW DELHI vs. M/S VISHU IMPEX PVT. LTD., NEW DELHI

In the result, both the appeals of the Revenue are dismissed and the

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

condonation of delay in filing the appeals are hereby allowed. Application of the assessee for admission of additional ground in both the cross objections 7. We have heard the arguments of both the sides on the admission of additional ground sought to be raised by the assessee in both the cross objections and also perused the relevant material on record

ITO, NEW DELHI vs. M/S VISHU IMPEX PVT. LTD., NEW DELHI

In the result, both the appeals of the Revenue are dismissed and the

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

condonation of delay in filing the appeals are hereby allowed. Application of the assessee for admission of additional ground in both the cross objections 7. We have heard the arguments of both the sides on the admission of additional ground sought to be raised by the assessee in both the cross objections and also perused the relevant material on record

SHAHEED BISHAN SINGH MEMORIAL SENIOR SECONDARY SCHOOL,MANSAROVER GARDEN, NEW DELHI vs. ITO, WARD EXEMPTION 2(1), NEW DELHI, NEW DELHI

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

Bench: Shri Kul Bharat[Assessment Year : 2021-22] Shaheed Bishan Singh Memorial Vs Ito, Senior Secondary School, Ward(Exemption)-2(1), F-213, Mansarover Garden, New Delhi. New Delhi-110015. Pan-Aacts8314D Appellant Respondent Appellant By Shri Kurshid Ahmed, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 29.05.2024 Date Of Pronouncement 29.05.2024 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By Ld.Cit(A)/Addl/Jcit(A), Madurai Dated 30.12.2023 For The Assessment Year 2021-22. 2. The Assessee Has Raised Following Grounds Of Appeal:-

delay in filing Form 10, but both pertain to section 11 exemption only and both are governed by CBDT Circular No. 273 only. As per CBDT Circular No. 273, dated 3-6-1980, CBDT had authorized only the jurisdictional Commissioner/Director of Income-tax to condone

B R HOSPITAL AND RESARCH INSTITUTE,NEW DELHI vs. ITO,WARD-EXEMPTION 1(3), DELHI

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

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member)

section 11 for want of submission of Form 10B. On appeal, Commissioner (Appeals) held that Form B shall be submitted electronically with effect from 1-4-2016 applicable for assessment year 2016-17 and as per CBDT Circular No. 273 dated 3-6 1970, CBDT had authorized jurisdictional Commissioner/Director of Income-tax to condone delay

TATHAGAT,NEW DELHI vs. AO CENTRALIZED PROCESSING CENTER, INCOME TAX DEPATMENT BENGALURU

In the result, the appeal of Revenue is dismissed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

section 11 for want of submission of Form 108. On appeal, Commissioner (Appeals) held that Form B shall be submitted electronically with effect from 1-4-2016 applicable for assessment year 2016-17 and as per CBDT Circular No. 273 dated 3-6 1970, CBDT had authorized jurisdictional Commissioner/Director of Income- tax to condone delay

TATHAGAT,NEW DELHI vs. AO CENTRAL PROCESSING CENTER, INCOME TAX DEPARTMENT

In the result, the appeal of Revenue is dismissed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

section 11 for want of submission of Form 108. On appeal, Commissioner (Appeals) held that Form B shall be submitted electronically with effect from 1-4-2016 applicable for assessment year 2016-17 and as per CBDT Circular No. 273 dated 3-6 1970, CBDT had authorized jurisdictional Commissioner/Director of Income- tax to condone delay

TATHAGAT,NEW DELHI vs. AO CENTRALIZED PROCESSING CENTER, INCOME TAX DEPATMENT BENGALURU

In the result, the appeal of Revenue is dismissed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

section 11 for want of submission of Form 108. On appeal, Commissioner (Appeals) held that Form B shall be submitted electronically with effect from 1-4-2016 applicable for assessment year 2016-17 and as per CBDT Circular No. 273 dated 3-6 1970, CBDT had authorized jurisdictional Commissioner/Director of Income- tax to condone delay

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE- 1, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time