DISTT. RED CROSS SOCIETY,FARIDABAD vs. ITO (E), FARIDABAD

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

Bench: Shri O.P. Kant & Ms. Suchitra Kamble[Through Video Conferencing]

disallowance of claim of exemption of income by the assessee under the provisions of section 11 and 12 of the Income-tax Act, 1961 (in short ‘the Act’). In assessment year 2010-11, the assessee in its grounds has also challenged reassessment proceedings. 3. Briefly stated facts of the case are that the assessee society has been granted registration under

DISTT RED CROSS SOCIETY,FARIDABAD vs. ITO, EXEMPTION, HARYANA

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

Bench: Shri O.P. Kant & Ms. Suchitra Kamble[Through Video Conferencing]

disallowance of claim of exemption of income by the assessee under the provisions of section 11 and 12 of the Income-tax Act, 1961 (in short ‘the Act’). In assessment year 2010-11, the assessee in its grounds has also challenged reassessment proceedings. 3. Briefly stated facts of the case are that the assessee society has been granted registration under

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 10(1), NEW DELHI, C.R. BUILDING vs. INFO EDGE (INDIA) LTD., NEHRU PLACE, NEW DELHI

In the result, all the appeals of the Revenue in ITA Nos

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8. 2017-18 -do- -do- 9. 2018-19 -do- -do- 10. ITA No.2648/Del/2023 2020-21 -do- -do- 11. ITA No.2649/Del/2023 2021-22 -do- -do- Assessee by Shri S. K. Aggarwal, C.A. and Ms. Jyoti Yadav, C.A. Revenue by Shri Dayainder Singh Sidhu, CIT(D.R.) Date

INFO EDGE (INDIA) LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10(1), DELHI

In the result, all the appeals of the Revenue in ITA Nos

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8. 2017-18 -do- -do- 9. 2018-19 -do- -do- 10. ITA No.2648/Del/2023 2020-21 -do- -do- 11. ITA No.2649/Del/2023 2021-22 -do- -do- Assessee by Shri S. K. Aggarwal, C.A. and Ms. Jyoti Yadav, C.A. Revenue by Shri Dayainder Singh Sidhu, CIT(D.R.) Date

INFO EDGE (INDIA) LIMITED,DELHI vs. ASSISTANT COMMISIONER OF INCOME TAX, CIRCLE 10(1), DELHI

In the result, all the appeals of the Revenue in ITA Nos

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8. 2017-18 -do- -do- 9. 2018-19 -do- -do- 10. ITA No.2648/Del/2023 2020-21 -do- -do- 11. ITA No.2649/Del/2023 2021-22 -do- -do- Assessee by Shri S. K. Aggarwal, C.A. and Ms. Jyoti Yadav, C.A. Revenue by Shri Dayainder Singh Sidhu, CIT(D.R.) Date

DY. COMMISSIONER OF INCOME TAX, CIRCLE 10(1), NEW DELHI, C.R. BUILDING vs. INFO EDGE (INDIA) LTD., NEHRU PLACE, NEW DELHI

In the result, all the appeals of the Revenue in ITA Nos

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8. 2017-18 -do- -do- 9. 2018-19 -do- -do- 10. ITA No.2648/Del/2023 2020-21 -do- -do- 11. ITA No.2649/Del/2023 2021-22 -do- -do- Assessee by Shri S. K. Aggarwal, C.A. and Ms. Jyoti Yadav, C.A. Revenue by Shri Dayainder Singh Sidhu, CIT(D.R.) Date

INFO EDGE (INDIA) LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10(1), DELHI

In the result, all the appeals of the Revenue in ITA Nos

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8. 2017-18 -do- -do- 9. 2018-19 -do- -do- 10. ITA No.2648/Del/2023 2020-21 -do- -do- 11. ITA No.2649/Del/2023 2021-22 -do- -do- Assessee by Shri S. K. Aggarwal, C.A. and Ms. Jyoti Yadav, C.A. Revenue by Shri Dayainder Singh Sidhu, CIT(D.R.) Date

DCIT CIRCLE-10(1), C.R. BUILDING vs. INFO EDGE (INDIA) LTD., NEHRU PLACE, NEW DELHI

In the result, all the appeals of the Revenue in ITA Nos

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8. 2017-18 -do- -do- 9. 2018-19 -do- -do- 10. ITA No.2648/Del/2023 2020-21 -do- -do- 11. ITA No.2649/Del/2023 2021-22 -do- -do- Assessee by Shri S. K. Aggarwal, C.A. and Ms. Jyoti Yadav, C.A. Revenue by Shri Dayainder Singh Sidhu, CIT(D.R.) Date

INFO EDGE (INDIA) LIMITED,DELHI vs. ASSISTANT COMMISIONER OF INCOME TAX, CIRCLE 10(1), DELHI

In the result, all the appeals of the Revenue in ITA Nos

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8. 2017-18 -do- -do- 9. 2018-19 -do- -do- 10. ITA No.2648/Del/2023 2020-21 -do- -do- 11. ITA No.2649/Del/2023 2021-22 -do- -do- Assessee by Shri S. K. Aggarwal, C.A. and Ms. Jyoti Yadav, C.A. Revenue by Shri Dayainder Singh Sidhu, CIT(D.R.) Date

PRABODH SHARMA, DY. CIT10(1), NEW DELHI, C. R. BUILDING vs. INFO EDGE (INDIA) LTD., NEHRU PLACE, NEW DELHI

In the result, all the appeals of the Revenue in ITA Nos

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8. 2017-18 -do- -do- 9. 2018-19 -do- -do- 10. ITA No.2648/Del/2023 2020-21 -do- -do- 11. ITA No.2649/Del/2023 2021-22 -do- -do- Assessee by Shri S. K. Aggarwal, C.A. and Ms. Jyoti Yadav, C.A. Revenue by Shri Dayainder Singh Sidhu, CIT(D.R.) Date

INFO EDGE (INDIA) LIMITED,DELHI vs. ASSISTANT COMMISIONER OF INCOME TAX, CIRCLE 10(1), DELHI

In the result, all the appeals of the Revenue in ITA Nos

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8. 2017-18 -do- -do- 9. 2018-19 -do- -do- 10. ITA No.2648/Del/2023 2020-21 -do- -do- 11. ITA No.2649/Del/2023 2021-22 -do- -do- Assessee by Shri S. K. Aggarwal, C.A. and Ms. Jyoti Yadav, C.A. Revenue by Shri Dayainder Singh Sidhu, CIT(D.R.) Date

DCIT, CIRCLE 10(1), NEW DELHI, C. R. BUILDING vs. INFO EDGE (INDIA) LTD., NEHRU PLACE, NEW DELHI

In the result, all the appeals of the Revenue in ITA Nos

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8. 2017-18 -do- -do- 9. 2018-19 -do- -do- 10. ITA No.2648/Del/2023 2020-21 -do- -do- 11. ITA No.2649/Del/2023 2021-22 -do- -do- Assessee by Shri S. K. Aggarwal, C.A. and Ms. Jyoti Yadav, C.A. Revenue by Shri Dayainder Singh Sidhu, CIT(D.R.) Date

DY. COMMISSIONER OF INCOME TAX, CIRCLE 10(1), NEW DELHI, C.R. BUILDING vs. INFO EDGE (INDIA) LTD., NEHRU PLACE, NEW DELHI

In the result, all the appeals of the Revenue in ITA Nos

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8. 2017-18 -do- -do- 9. 2018-19 -do- -do- 10. ITA No.2648/Del/2023 2020-21 -do- -do- 11. ITA No.2649/Del/2023 2021-22 -do- -do- Assessee by Shri S. K. Aggarwal, C.A. and Ms. Jyoti Yadav, C.A. Revenue by Shri Dayainder Singh Sidhu, CIT(D.R.) Date

DY. COMMISSIONER OF INCOME TAX, CGO COMPLEX, HAPUR CHUNGI vs. KANPUR DEVELOPMENT AUTHORITY, MOTIJHEEL, KANPUR

In the result, Appeal of the Revenue is dismissed

disallowed claims related to infrastructure fund and a contribution to AwasBandhu, treating the surplus as business income. The CIT(A) allowed the assessee's appeal, and the Revenue appealed to the ITAT.", "held": "The ITAT held that the assessee's activities were not hit by the proviso to Section 2(15) and it was eligible for exemption under Sections

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

12A. if an assessee wants to claim the benefit under Sections 11\nand 12 of the Income Tax Act, unless he has made an application for registration of\nthe trust in the prescribed manner to the Commissioner and unless the said trust or\ninstitution is registered under Section 12AA, the assessee would not be entitled to the\nbenefit of exemption

ITO (E), NEW DELHI vs. MARUTI CENTER FOR EXCELLENCE, NEW DELHI

In the result, this appeal is partly allowed for statistical

Bench: Shri C.M. Garg & Shri Anadi Nath Mishra

section 12A of the Income-tax Act, 1961 (for short ‘the Act’) vide order dated 25.02.2003 of ld. Director of Income-tax (Exemptions). Vide assessment order dated 28.12.2007 for Assessment Year 2005-06, the AO disallowed

MANKIND PHARMA LIMITED,DELHI vs. DCIT, CIRCLE-1(1)(1), MEERUT

In the result, the additional Ground No

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

12A and 80G of the Act, have not been claimed as business expenditure being in the nature of CSR expenses in view of Explanation- 2 to Section 37(1) of the Act. Operation of section 37 and section 80G 30 I.T.A. No.2313/Del/2022 being mutually exclusive, a deduction of Rs.6,38,13,601/-[ being 50% of such contributions] was claimed under

ADIT (E), NEW DELHI vs. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

disallowance on car and fuel expenses. As stated above, the assessee is a Trust incorporated with the pre-dominant object of imparting education since imparting of education is a charitable activity within the meaning and scope of section 2(15). Looking to its activities, it was duly granted registration under section 12A