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

disallowance in respect of services of the trust given to specified persons. 43. As relied upon by the learned counsel, the coordinate bench decision in the case of Span Foundation versus ITO (supra) has also upheld the same proposition that in case of any alleged violation under section 13, the benefit of section 11 would not be available

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 in respect of services of the trust given to specified persons. 43. As relied upon by the learned counsel, the coordinate bench decision in the case of Span Foundation versus ITO (supra) has also upheld the same proposition that in case of any alleged violation under section 13, the benefit of section 11 would not be available

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

disallowance in respect of services of the trust given to specified persons. 43. As relied upon by the learned counsel, the coordinate bench decision in the case of Span Foundation versus ITO (supra) has also upheld the same proposition that in case of any alleged violation under section 13, the benefit of section 11 would not be available

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

disallowance in respect of services of the trust given to specified persons. 43. As relied upon by the learned counsel, the coordinate bench decision in the case of Span Foundation versus ITO (supra) has also upheld the same proposition that in case of any alleged violation under section 13, the benefit of section 11 would not be available

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

disallowance in respect of services of the trust given to specified persons. 43. As relied upon by the learned counsel, the coordinate bench decision in the case of Span Foundation versus ITO (supra) has also upheld the same proposition that in case of any alleged violation under section 13, the benefit of section 11 would not be available

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

8. There was an appeal to the CIT (Appeals) in which the assessee challenged the findings recorded by the assessing officer. As regards the violation of the provisions of Section 13(1)(c)(ii) on the ground that the assessee advanced sums to APIL without charging any interest, the CIT (Appeals) examined the relevant agreements under which the amount

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

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

disallowance of income would not arise. In other words, once the registration is withdrawn, then the expression provided in Section 13(1)(c) of the Act that such part of the diverted income shall get taxed becomes otiose. That situation would never arise since the entire exemption would be denied once the registration is cancelled. Hence we are convinced that

DCIT, CC-29, NEW DELHI vs. DHARAMPAL SATYALPAL LTD., NEW DELHI

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.I.T.A. No. 1977/Del/2020 (A.Y 2014-15)

disallowance of deduction u/s 80 IB/IC on ground that fair market value of goods transferred from Noida Division to eligible unit is higher in terms of provisions of section 80 IA (8) read with 80 IB (13

DCIT, CC-29, NEW DELHI vs. DHARAMPAL SATYAPAL LTD., NEW DELHI

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.I.T.A. No. 1976/Del/2020 (A.Y 2013-14)

disallowance of deduction u/s 80 IB/IC on ground that fair market value of goods transferred from Noida Division to eligible unit is higher in terms of provisions of section 80 IA (8) read with 80 IB (13

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

Bench: Shri Amit Shukla & Sh. Prashant Maharishi(Through Video Conferencing) Assessment Year: 2012-13 M/S. Dharampal Satyapal Ltd. Acit, 1711, S. P. Mukherjee Marg, Vs Central Circle – 29, Delhi-110006 New Delhi Pan No. Aaacd0132H (Appellant) (Respondent) Appellant By Sh. R. S. Singhavi, Ca Sh. Satyajeet Goel, Ca Respondent By Sh. Sanjay I. Bara, Cit Dr Date Of Hearing: 28/08/2020 Date Of Pronouncement: 07/10/2020 Order

disallowing claim of statutory deduction under section 80IB/IC, to the extent of Rs.26,53,575/-, by applying provisions of section 80IA(8) read with 80IB(13

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(3) of the Act and hence, it is not eligible for benefit of provisions u/s 11 of the Act and the assessee trust was treated as an association of person and disallowed the interest of Rs. 2050491/-. Further, during the year assessee has taken a loan of Rs. 29.10 lakhs from 8

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)

disallowance u/s 13(2)(e) of the Act of Rs. 69,00,000/-. 13. Aggrieved with the above order assessee preferred an appeal before NFAC Delhi and filed a detailed submissions which are reproduced in the impugned 7 order. After considering the detailed submissions of the assessee and findings in the assessment order he proceeded to sustain the addition made

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)

8. on the 3rd aspect of the disallowance, He submitted that the amendments made in this section are being curative in nature and also procedural would apply retrospectively to the year under consideration. For this argument. He submitted as under:- a) Without prejudice, it is respectfully submitted that disallowance under section 40(a)(ia) of the Act should

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 194C. The assessee claimed TDS of only Rs. 8

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 194C. The assessee claimed TDS of only Rs. 8

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 194C. The assessee claimed TDS of only Rs. 8

COMMISSIONER OF INCOME TAX EXEMPTION DELHI vs. IILM FOUNDATION

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

8 of 16 requirement is to examine the remuneration based on the services being rendered. The only requirement in law is that the salary paid should not be excessive or unreasonable having regard to services rendered. The services rendered have to be benchmarked not only with reference to the educational qualification of the person(s) specified in section 13

COMMISSIONER OF INCOME TAX EXEMPTION DELHI vs. IILM FOUNDATION

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

8 of 16 requirement is to examine the remuneration based on the services being rendered. The only requirement in law is that the salary paid should not be excessive or unreasonable having regard to services rendered. The services rendered have to be benchmarked not only with reference to the educational qualification of the person(s) specified in section 13

HERO MOTO CORP LTD.,NEW DELHI vs. NEAC, DELHI

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

13) read with Section 144B of the Income Tax Act, 1961 (the Act) passed on 30th April, 2021. The assessee has raised the following grounds of appeal:- “1. That the assessing officer erred on facts and in law in completing assessment under section 143(3) read with section 144C of the Income-tax Act, 1961 ('the Act'), vide order dated