ADIT(E), NEW DELHI vs. M/S. 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

section 13, same should alone be disallowed and entire exemption under section 11 cannot be denied. Section 13 spells out certain

ADIT(E), NEW DELHI vs. M/S. 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

section 13, same should alone be disallowed and entire exemption under section 11 cannot be denied. Section 13 spells out certain

ITO (E), NEW DELHI vs. M/S. 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

section 13, same should alone be disallowed and entire exemption under section 11 cannot be denied. Section 13 spells out certain

DIRECTOR OF INCOME TAX (EXEMPTION) vs. CHARANJIV CHARITABLE TRUST

In the result both aspects of the first substantial question of law

Bench: It, Two By The Assessee Relating To The Assessment Years 2006-07 & 2007-08 & One By The Revenue Relating To The Assessment Year 2006-07. In Other Words, In Respect Of The Assessment Year 2006-07, There Were Cross- 2014:Dhc:1467-Db

disallowance of the exemption under Section 11 on the ground of violation of Section 13(1)(c)(ii) read with

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

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

Section 13(1) of the Act, then there was absolutely no necessity to introduce a specific statutory mechanism providing for denial of exemption only to the extent of income so diverted. Once the registration is cancelled or withdrawn, the trust ceases to be eligible for exemption altogether and the question of proportionate disallowance

ACIT, MEERUT vs. M/S. SPACE AGE RESEARCH & TECHNOLOGY FOUNDATION CHARITABLE TRUST, MEERUT

In the result Ground No. 1 and 3 of the appeal of the revenue is allowed and ground No

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiacit, Space Age Research & Vs. Circle-2, Meerut Technology Foundation, Charitable Trust, Railway Road, Meerut Pan: Aabts7321M (Appellant) (Respondent)

section 13(2) of the I.T Act 1961. (3) Whether in the facts and circumstances of the case the Ld. CIT (A) has erred in law in deleting the disallowance

JAN KALYAN SAMITI,GHAZIABAD vs. ITO WARD EXEMPTION, GHAZIABAD

In the result appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhanjan Kalyan Samiti Vs. Ito Ward Exemption A-48, Chander Nagar Sahibabad, Ghaziabad Ghaziabad 201002 (Pan: Aaatj5583B)

13(2)(e) of the Act are clearly applicable, the benefit of section 11 or section 12 is not allowable to the assessee. Accordingly, he proceeded to disallow

M/S. BHARTI AIRTEL LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result appeal of the assessee with respect to ground No

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

13 of 59 (supra.), held that disallowance under section 40(a)(ia) of the Act, if any, was to be restricted

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Disallowance on Remaining Amount (Rs. 4,41,315):Even if the Rs. 9,72,000 is accepted as a group company payment and excluded, the balance amount (Rs. 14,13,315 - Rs. 9,72,000 = Rs. 4,41,315) does attract TDS under section

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Disallowance on Remaining Amount (Rs. 4,41,315):Even if the Rs. 9,72,000 is accepted as a group company payment and excluded, the balance amount (Rs. 14,13,315 - Rs. 9,72,000 = Rs. 4,41,315) does attract TDS under section

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Disallowance on Remaining Amount (Rs. 4,41,315):Even if the Rs. 9,72,000 is accepted as a group company payment and excluded, the balance amount (Rs. 14,13,315 - Rs. 9,72,000 = Rs. 4,41,315) does attract TDS under section

COMMISSIONER OF INCOME TAX EXEMPTION DELHI vs. IILM FOUNDATION

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

disallowance @ 30% and accordingly the addition made by the AO is deleted following the order of the A.Y 2008-09 on the principle of consistency.” 13. The Revenue preferred an appeal against the CIT(A)’s decision before the learned ITAT (being ITA No.2871/Del/2014), which was considered along with other appeals. The Revenue had challenged the CIT(A)’s order

COMMISSIONER OF INCOME TAX EXEMPTION DELHI vs. IILM FOUNDATION

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

disallowance @ 30% and accordingly the addition made by the AO is deleted following the order of the A.Y 2008-09 on the principle of consistency.” 13. The Revenue preferred an appeal against the CIT(A)’s decision before the learned ITAT (being ITA No.2871/Del/2014), which was considered along with other appeals. The Revenue had challenged the CIT(A)’s order

DCIT, NEW DELHI vs. M/S DHARAMPAL SATYAPAL LTD.,, DELHI

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

disallowance of deduction under section 80IB/IC by applying provisions of section 80IA(8) read with 80IB(13) and 80IC(7) of The Act, on ground

DCIT,C-11(1), NEW DELHI vs. HERO MOTOCORP LTD.,, NEW DELHI

Appeal of the Revenue is dismissed

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

13. Whether, on the facts and circumstances of the case the Ld. CIT(A) has erred in setting aside the addition of Rs. 97,75,000/- made by the AO towards disallowances made by the AO towards disallowances under section

ADIT (E), NEW DELHI vs. ANAND EDUCATION SOCIETY, NEW DELHI

In the result, appeal of the assessee is allowed and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

Section 13(3) of the Act by giving undue benefit to the family members of the specified persons and the action of the management had duly caused huge financial losses to the assessee’s society. He also disallowed

ANAND EDUCATION SOCIETY,NEW DELHI vs. ADIT (E), NEW DELHI

In the result, appeal of the assessee is allowed and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

Section 13(3) of the Act by giving undue benefit to the family members of the specified persons and the action of the management had duly caused huge financial losses to the assessee’s society. He also disallowed

DCIT, CIRCLE-1(1)-EXEMPTION, NEW DELHI vs. HAMDARD LABORATORIES (INDIA) , NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2016-17

13(2)(b) of the Act and therefore, the assessee was not entitled to avail exemption under section 11 and 12 of the Act. He, therefore taxed the assessee as AOP and computed the taxable income of the assessee at Rs.1,93,93,48,991/- including therein addition of Rs. 31,20,000/- as income from house property and disallowance