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

disallowed and entire exemption under section 11 cannot be denied. Section 13 spells out certain circumstances in which the exemption provided under section 11/ 12 is not applicable. Further, Section 164(2) and 164(3

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

disallowed and entire exemption under section 11 cannot be denied. Section 13 spells out certain circumstances in which the exemption provided under section 11/ 12 is not applicable. Further, Section 164(2) and 164(3

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

disallowed and entire exemption under section 11 cannot be denied. Section 13 spells out certain circumstances in which the exemption provided under section 11/ 12 is not applicable. Further, Section 164(2) and 164(3

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

disallowed and entire exemption under section 11 cannot be denied. Section 13 spells out certain circumstances in which the exemption provided under section 11/ 12 is not applicable. Further, Section 164(2) and 164(3

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

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

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

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

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)

section 13 of the Act, are applicable in this case the surplus earned by the assessee during the year under consideration to the extent of Rs.1,14,891/- is taken as income of the assessee. Accordingly, he completed the assessment by making the addition of surplus of Rs.1,14,891/- and disallowance u/s 13

M/S HCL TECHNOLOGIES LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result appeal of assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)

disallowance u/s 40(a)(ia) in the return filed by the assessee for Assessment Year 2009-10. Therefore, notice is not time barred. The ld AO thereafter held that the assessee has not deducted tax of Rs. 23871484/- and therefore, he treated the assessee as the „assessee in default‟ for that sum. He further charged interest u/s 201(1A) amounting

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

3. In brief, the assessee is a Trust registered under section 12A of the Income Tax Act, 1961 (the “Act”). It e-filed its return for AY 2016-17 on 15.10.2016 disclosing income at ‘nil’ after claiming its entire income as except under section 11 ad 12 of the Act. The case was selected for scrutiny. Statutory notice(s) were

COMMISSIONER OF INCOME TAX EXEMPTION DELHI vs. IILM FOUNDATION

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

3) of the Act. 7. The registration granted to the Assessee under Section 12A of the Act was withdrawn by the Director of Income Tax (Exemption) with Digitally Signed By:TARUN RANA Signing Date:21.04.2025 14:44:05 Signature Not Verified ITA Nos.179, 181 & 182 of 2023 Page 4 of 16 effect from AY 2003-04 and thus, the Assessing

COMMISSIONER OF INCOME TAX EXEMPTION DELHI vs. IILM FOUNDATION

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

3) of the Act. 7. The registration granted to the Assessee under Section 12A of the Act was withdrawn by the Director of Income Tax (Exemption) with Digitally Signed By:TARUN RANA Signing Date:21.04.2025 14:44:05 Signature Not Verified ITA Nos.179, 181 & 182 of 2023 Page 4 of 16 effect from AY 2003-04 and thus, the Assessing

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

disallowed was restored to the assessing officer to be recomputed in terms of Rule 8D of the Income Tax Rules, 1961 (hereinafter referred to as "the said rules"), which was held to be retrospective. 5. As regards Question 1, it has been contended on behalf of the assessees that holding of shares'for acquiring and retaining control of operating companies

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

disallowed was restored to the assessing officer to be recomputed in terms of Rule 8D of the Income Tax Rules, 1961 (hereinafter referred to as "the said rules"), which was held to be retrospective. 5. As regards Question 1, it has been contended on behalf of the assessees that holding of shares'for acquiring and retaining control of operating companies

SAHARA INDIA COMMERCIAL CORP. LTD.,KOLKATA vs. ACIT, CC- 1, NEW DELHI

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

13 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 14 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 11 Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 15 Sahara Shahar Project 8 Expenses

SAHARA INDIA COMMERCIAL CORP. LTD.,KOLKATA vs. ACIT, CC- 1, NEW DELHI

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

13 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 14 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 11 Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 15 Sahara Shahar Project 8 Expenses

SAHARA INDIA COMMERCIAL CORPN. LTD.,KOLKATA vs. ACIT, NEW DELHI

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

13 the Assessing Officer (AO) 4 Disallowance of rate of interest charged -- 14 on circulating capital in partnership firm 5 Disallowance of Revenue expenditure -- 5 on Work in Progress (WIP)/interest on WIP 6 Disallowance u/s.40A(3) of the Act – 11 Advance/Imprest given to employees 7 Expenses held to be capital in nature- -- 15 Sahara Shahar Project 8 Expenses