IILM FOUNDAION,NEW DELHI vs. ADIT (EXEMPTION), 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

b) 08 and decided in favour of assessee by CIT(A); no further ground raised by Revenue before ITAT. 2 Remuneration to Mrs. Decided in favour by CIT(A) in AY’s Malvika Rai [Section 2008-09 to 2010-11. ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 41 13(1)(c)] 3 Ad-hoc disallowance

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

b) 08 and decided in favour of assessee by CIT(A); no further ground raised by Revenue before ITAT. 2 Remuneration to Mrs. Decided in favour by CIT(A) in AY’s Malvika Rai [Section 2008-09 to 2010-11. ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 41 13(1)(c)] 3 Ad-hoc disallowance

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

b) 08 and decided in favour of assessee by CIT(A); no further ground raised by Revenue before ITAT. 2 Remuneration to Mrs. Decided in favour by CIT(A) in AY’s Malvika Rai [Section 2008-09 to 2010-11. ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 41 13(1)(c)] 3 Ad-hoc disallowance

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

b) 08 and decided in favour of assessee by CIT(A); no further ground raised by Revenue before ITAT. 2 Remuneration to Mrs. Decided in favour by CIT(A) in AY’s Malvika Rai [Section 2008-09 to 2010-11. ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 41 13(1)(c)] 3 Ad-hoc disallowance

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 Section 13(3). According to him, both in respect of the advances made to APIL and the debit balances in the account of Charanjiv Educational Society, there was a violation of the above statutory provisions disentitling the assessee from

ACIT (E), CIRCLE- 2(1), NEW DELHI vs. THE INDIAN SOCIETY OF CHURCH OF JESUS CHRIST OF LATER DAY SAINTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2360/Del/2018 : Asstt. Year : 2013-14 Ita No. 2361/Del/2018 : Asstt. Year : 2014-15 Acit(E), Vs The Indian Society Of Church Of Circle-2(1), Jesus Christ Of Latter Day Saints, New Delhi C-37, Connaught Place, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaatt0672R

section 13(1) (b) (ii) Disallowance The expenditure is The expenditure is The expenditure is of expenditure of fully allowable

ACIT (E), CIRCLE- 2(1), NEW DELHI vs. THE INDIAN SOCIETY OF CHURCH OF JESUS CHRIST OF LATER DAY SAINTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2360/Del/2018 : Asstt. Year : 2013-14 Ita No. 2361/Del/2018 : Asstt. Year : 2014-15 Acit(E), Vs The Indian Society Of Church Of Circle-2(1), Jesus Christ Of Latter Day Saints, New Delhi C-37, Connaught Place, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaatt0672R

section 13(1) (b) (ii) Disallowance The expenditure is The expenditure is The expenditure is of expenditure of fully allowable

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

b) of sub-section (1) to section 144B,prior to passing of the draft assessment order under section 144C(1) of the Act; no opportunity of personal hearing (through video conferencing) was allowed to the assessee by the assessing officer prior to completion of assessment; 7 the final assessment order has been passed by the jurisdictional assessing officer, viz., Assistant

M/S. PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

b) "In the facts and circumstances of the case, the Ld CIT(A) erred in deleting the addition made on account of short deduction of TDS of Rs. 56,97,665/-" c) "In the facts and circumstances of the case, the Ld CIT(A) erred in deleting the addition made on account of disallowance u/s 14 A of Rs. 1

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PTC INDIA FINANCIAL SERVICES LTD, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

b) "In the facts and circumstances of the case, the Ld CIT(A) erred in deleting the addition made on account of short deduction of TDS of Rs. 56,97,665/-" c) "In the facts and circumstances of the case, the Ld CIT(A) erred in deleting the addition made on account of disallowance u/s 14 A of Rs. 1

ACIT, NEW DELHI vs. M/S. PTC INDIA FINANCIAL SERVICES LTD., NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

b) "In the facts and circumstances of the case, the Ld CIT(A) erred in deleting the addition made on account of short deduction of TDS of Rs. 56,97,665/-" c) "In the facts and circumstances of the case, the Ld CIT(A) erred in deleting the addition made on account of disallowance u/s 14 A of Rs. 1

PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

b) "In the facts and circumstances of the case, the Ld CIT(A) erred in deleting the addition made on account of short deduction of TDS of Rs. 56,97,665/-" c) "In the facts and circumstances of the case, the Ld CIT(A) erred in deleting the addition made on account of disallowance u/s 14 A of Rs. 1

SURENDER KUMAR,HARYANA vs. ADIT,CPC, BANGALORE

Bench: Sh. Saktijit Deydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1045/Del/2021 : Asstt. Year : 2018-19 Surender Kumar, Vs Adit, M Sahu & Associates, Ca, House No. Cpc, 651, 1St Floor, Sector-10A, Near Union Bangalore Bank Of India, Gurgaon, Haryana-122001 (Appellant) (Respondent) Pan No. Agupk6911C Assessee By : Sh. M. R. Sahu, Ca Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 10.03.2022 Date Of Pronouncement: 15.03.2022

b) of Section 43B of Act 1961 means the contribution of employer and employee, both, and that being so, if contribution is deposited on or before due date for furnishing Return of income under subsection (1) of Section 139 of Act 1961, employer is entitled for deduction. 23. Though in a short judgment, but Punjab and Haryana High Court

SUDHAKAR ARORA,DELHI vs. ADIT, CPC, BENGALURU

In the result, the appeal of the assessee is dismissed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

b) of the audit report, then, in our considered view, the requirement of section 143(1) of the Act viz. “disallowance of expenditure ….indicated in the tax audit report” stands satisfied and the Department is permitted to make disallowance in terms of section 143(1) of the Act. 18. Regarding the alternate argument of the Counsel for the assessee that

FARIDABAD SERVICE STATION,HARYANA vs. ITO, WARD-30(4), DELHI

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

Bench: Shri Saktijit Deyassessment Year: 2019-20

b) of Section 43B of Act 1961 means the contribution of employer and employee, both, and that being so, if contribution is deposited on or before due date for furnishing Return of income under subsection (1) of Section 139 of Act 1961, employer is entitled for deduction. 10 AY: 2019-20 23. Though in a short judgment, but Punjab

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)

B and deposited the same on or before due date specified in section 139(1) of the Act. Page 19 of 59 j) Controversy arose as to whether amendment made by the Finance Act, 2010, by way of insertion of first proviso to section 40(a)(ia) of the Act was prospective or retrospective in nature. On the aforesaid issue

MR. SANJEEV GUPTA,NEW DELHI vs. ADDL.CIT, NEW DELHI

In the result, ground No. 3 and 4 With respect to the disallowance of export commission of the appeal of the assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishisanjeev Gupta, Vs. Addl. Cit, E-31, Kamla Nagar, Range-20, New Delhi New Delhi Pan:Ahcpg7326A (Appellant) (Respondent)

B of the Act. 7.3 Section 195(1) of the Act deals with deduction of tax from payment to non-residents and foreign companies. Section 195(1) of the Act comes into play at a stage where the payer, who is enjoined to deduct the tax, either credit such income to the account of the payee or make payment Sanjeev

HANS RUBBER & SPORTS PRIVATE LIMITED,MEERUT vs. DCIT, CIRCLE-1, MEERUT

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

Bench: Shri Saktijit Deyassessment Year: 2019-20

b) of Section 43B of Act 1961 means the contribution of employer and employee, both, and that being so, if contribution is deposited on or before due date for furnishing Return of income under subsection (1) of Section 139 of Act 1961, employer is entitled for deduction. 23. Though in a short judgment, but Punjab and Haryana High Court