GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(5), GURGAON, GURUGRAM

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

D E R PER AMIT SHUKLA, J. M. : The aforesaid appeals have been filed by the assessee against the impugned order dated 18.10.2017, passed by the ld. Commissioner of Income Tax (Appeals)–2, Gurgaon [hereinafter referred to as CIT (Appeals)] for the quantum of assessment passed under Section 147/143(3) of the Income Tax Act, 1961 (the Act) pertaining

GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(3), GURGAON, GURGAON

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

D E R PER AMIT SHUKLA, J. M. : The aforesaid appeals have been filed by the assessee against the impugned order dated 18.10.2017, passed by the ld. Commissioner of Income Tax (Appeals)–2, Gurgaon [hereinafter referred to as CIT (Appeals)] for the quantum of assessment passed under Section 147/143(3) of the Income Tax Act, 1961 (the Act) pertaining

GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(3), GURGAON, GURGAON

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

D E R PER AMIT SHUKLA, J. M. : The aforesaid appeals have been filed by the assessee against the impugned order dated 18.10.2017, passed by the ld. Commissioner of Income Tax (Appeals)–2, Gurgaon [hereinafter referred to as CIT (Appeals)] for the quantum of assessment passed under Section 147/143(3) of the Income Tax Act, 1961 (the Act) pertaining

ALLIED FINANCE P. LTD.,NEW DELHI vs. ACIT, DELHI

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2015-16 Co-Operative Cane Vs. Income Tax Officer, Development Union Ltd., Ward-1(2), Cane Union, Hapur, Ghaziabad Uttar Pradesh Pan: Aaajc0224M (Appellant) (Respondent) With Assessment Year: 2010-11 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2012-13

condoned: Sl. No. Delay in filing the appeal Appeal number 1. 1894 days 4068/Del/2024 2. 2108 days 4083/Del/2024 3. 1850 days 4084/Del/2024 4. 2108 days 4085/Del/2024 5. 1851 days 4086/Del/2024 6. 2075 days 4087/Del/2024 7. 1741 days 4088/Del/2024 8. 2377 days 4089/Del/2024 3. Both the learned representatives fairly state during the course of hearing that the assessee’s identical sole

SHREE BANKEY BIHARI EDUCATIONAL SOCIETY,GHAZIABAD vs. ADIT, CPC, BENGALURU, CPC, BENGALURU

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

Bench: Ld. CIT(A) and filed detailed submissions before him the same is reproduced below:

d) i.c. deduction in respect of interest received from deposits kept in co-operative banks. The appeal should be set aside.” 6. At the time of hearing, the Ld. AR submitted as under:- “1. The Appellant Society had filed its return of income on 24.12.2022 declaring nil taxable income after claiming application of income

SAHKARI GANNA VIKAS SAMITI LIMITED,BADAYUN vs. ACIT - 2, MORADABAD

Appeal is partly allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Sahkari Ganna Vikas Samiti Vs. Acit-2, Limited, Moradabad C/O-Ayyubi Chamber, Raniganj, Lakhimpur Kheri, Badaun, Uttar Pradesh Pan :Aazfs2514E (Appellant) (Respondent) Assessee By None Department By Sh. Sanjay Kumar, Sr. Dr

condoning the delay in filing of appeal owing to Covid- 19 pandemic and without considering that the delay period is covered by the judgement of Hon'ble Supreme Court in Suo moto Writ petition No. 3/2020 and also by the CBDT Circular 10/2021 dated 25.05.2021. WITHOUT PREHUDICE TO ABOVE (2) That the Authorities below erred on facts

SAHKARI GANNA VIKAS SAMITI LTD UNN,SHAMLI vs. AO NFAC DELHI, DELHI

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 4564 & 4546/Del/2024 for AY 2020-21, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in Appeal No. ITBA/NFAC/S/250/2024-25/1068217513(1) dated 31.08.2024 against the order of assessment passed u/s 270A of the Income

SAHKARI GANNA VIKAS SAMITI LTD UNN,SHAMLI vs. AO NFAC DELHI, DELHI

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 4564 & 4546/Del/2024 for AY 2020-21, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in Appeal No. ITBA/NFAC/S/250/2024-25/1068217513(1) dated 31.08.2024 against the order of assessment passed u/s 270A of the Income

KRISHNA GOPAL SARAF,NEW DELHI vs. ACIT, CC- 28, NEW DELHI

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 4564 & 4546/Del/2024 for AY 2020-21, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in Appeal No. ITBA/NFAC/S/250/2024-25/1068217513(1) dated 31.08.2024 against the order of assessment passed u/s 270A of the Income

COOPERATIVE CANE DEVELOPMENT SOCIETY LTD MORNA,MORNA MUZAFFARNAGAR vs. AO NFAC DELHI, NFAC DELHI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2020-21 Cooperative Cane Vs. Assessing Officer, Development Society Ltd., Nfac, Delhi Morna, District Muzaffarnagar, Uttar Pradesh Pan: Aaefc0580D (Appellant) (Respondent)

delay in filing the assessee’s lower appeal stand condoned. 4. The Revenue’s second vehement contention is that both the learned lower authorities have rightly disallowed the assessee’s section 80P deduction claim representing interest income from savings account maintained with nationalized/cooperative banks (supra), as the case may be. We are of the considered view that the Revenue

PRINCIPAL COMMISSIONER OF INCOME TAX DELHI-20 vs. M/S CA COOPERATIVE THRIFT AND CREDIT SOCIETY LTD

D E R % 10.07.2024 CM APPL. 38206/2024 in ITA 335/2024 & CM APPL. 38247/2024 in ITA 336/2024 Bearing in mind the disclosures made, the delay in refiling the appeals is condoned. The applications shall stand disposed of. ITA 335/2024 & ITA 336/2024 1. Notice. Since the respondents are duly represented, no further steps need be taken. 2. We take note

ISPAT EMPLOYEES COOPERATIVE THRIFT AND CREDIT SOCIETY LTD. vs. PR. COMMISSIONER OF INCOME TAX-18 NEW DELHI

Bench: The Next Date Of Hearing.

D E R % 03.03.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.6418/2023 1. Allowed, subject to the appellant filing legible copies of the annexures, at least three days before the next date of hearing. ITA 74/2023 & CM Nos.6315/2023 [Application filed on behalf of the appellant seeking condonation of delay of 311 days in re-filing the appeal] 2. The appellant

M/S. LMS TYRE COMPANY,FARIDABAD vs. DCIT, GURGAON

In the result, appeal filed by the Assessee stands allowed

Bench: Shrir.K.Panda & Shri N. K. Choudhry(Through Video Conferencing) Lms Tyre Company, Vs. Dcit, C/O. Sunil Suresh & Associates, Circle-2, Cas, B-20/21, Fruit Garden, Nit-5, Gurgaon Faridabad Pan: Aadfl4094L (Appellant) (Respondent)

D E R PER N.K. CHOUDHRY, J. M.: 1. This appeal has been preferred by the Assessee against the order dated 10.10.2016 impugned herein passed by the ld. Commissioner of Income Tax (Appeals)–1, Gurgaon {hereinafter called in short as the “ld. Commissioner”} u/s 250(6) of the Income Tax Act, 1961 (in short “the Act”) for the assessment year