TAPI JWIL JV,NEW DELHI vs. ITO, WARD-62(4), NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 6722/Del/2018 : Asstt. Year : 2014-15 Ita No. 4873/Del/2019 : Asstt. Year : 2014-15 Tapi Jwil Jv, Vs Income Tax Officer, C/O C. S. Anand, Adv., Ward-62(4), 104, Pankaj Tower, 10, L.S.C. New Delhi Savita Vihar, Delhi-110092 (Appellant) (Respondent) Pan No. Aadat3744J Assessee By : Sh. C. S. Anand, Adv. Revenue By : Sh. Amitabh K. Sinha, Cit-Dr Date Of Hearing: 18.07.2023 Date Of Pronouncement: 16.10.2023 Order Per Dr. B. R. R. Kumar:

F. No. Joint CIT/R-62/P- 3/2016-17/715 dt. 07.02.2017. 3. That in the peculiar facts of the case and under the law, the penalty levied u/s 271G 25.73.041/- is able to be deleted. The observations of the authorities below are either factually incorrect or legally untenable. 4. That on the facts of the case and under

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

Disallowance of business expenditure on account of non- deduction of tax on payment to resident payee …………………………………. (Not reproduced as not relevant) III. Fee and penalty for delay in furnishing of TDS/TCS Statement and penalty for incorrect information in TDS/TCS Statement As per the existing provisions of the Income-tax Act, a deductor is required to furnish a periodical TDS statement

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

Disallowance of business expenditure on account of non- deduction of tax on payment to resident payee …………………………………. (Not reproduced as not relevant) III. Fee and penalty for delay in furnishing of TDS/TCS Statement and penalty for incorrect information in TDS/TCS Statement As per the existing provisions of the Income-tax Act, a deductor is required to furnish a periodical TDS statement

ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

272A(2)(j) of the Income Tax Act on account of delay in furnishing of Form 27C.” 4. This is an appeal filed by the assessee against the order passed by CIT(A) confirming the additions made by AO u/s 201(1) & 201(1A) of the Act by holding that the assessee in default for not deducting tax on freight

ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

272A(2)(j) of the Income Tax Act on account of delay in furnishing of Form 27C.” 4. This is an appeal filed by the assessee against the order passed by CIT(A) confirming the additions made by AO u/s 201(1) & 201(1A) of the Act by holding that the assessee in default for not deducting tax on freight

ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

272A(2)(j) of the Income Tax Act on account of delay in furnishing of Form 27C.” 4. This is an appeal filed by the assessee against the order passed by CIT(A) confirming the additions made by AO u/s 201(1) & 201(1A) of the Act by holding that the assessee in default for not deducting tax on freight

YOUNG INDIAN,NEW DELHI vs. ACIT(E), NEW DELHI

Bench: Shri Anil Chaturvedi & Shri Amit Shukla(Through Video Conference)

F’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.1251/Del./2019 (ASSESSMENT YEAR : 2011-12) Young Indian, vs. ACIT (E), 5A, Herald House, Circle 1 (1), Bahadurshah Zafar Marg, New Delhi. New Delhi – 110 002. (PAN : AAACY4625Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Saurabh Soparkar, Sr. Advocate Shri Ankit Agarwal

VINAY CHAUDHARY,PITAMPURA vs. ACIT INT TAX 1(2)(1), DELHI

In the result, the appeal of the assesse is allowed

Bench: “Shri Ramit Kochar & Shri Raj Kumar Chauhan

F of the Act was denied for non-registration of sale deed in respect of the purchase of residential house property. The DRP vide its directions dated 18.09.2023 passed u/s 144C(13) of the Act, upheld the aforesaid action of the AO, pursuant to which final assessment order dated 18.10.2023 was passed at an assessed income

M/S. UNITED EDUCATIONAL SOCIETY,GHAZIABAD vs. JCIT, GHAZIABAD

Bench: Shri Amit Shukla & Shri L.P. Sahu

F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 2733, 2734,/Del/2018 Asstt. Years: 2008-09, 2009-10 AND ITA Nos. 3674, 3675/Del-2017 Asstt. Years 2006-07,2007-08 United Educational Society JCIT C/o NIMT College, Range 2, Vs. Opp. Indira Priyadarshi Park, Ghaziabad Near Hudson Bridge, Mohan Nagar, Ghaziabad

DCIT, EXEMPTION CIRCLE, GHAZIABAD vs. UNITED EDUCATIONAL SOCIETY C/O NIMT COLLEGE, GHAZIABAD

Bench: Shri Amit Shukla & Shri L.P. Sahu

F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 2733, 2734,/Del/2018 Asstt. Years: 2008-09, 2009-10 AND ITA Nos. 3674, 3675/Del-2017 Asstt. Years 2006-07,2007-08 United Educational Society JCIT C/o NIMT College, Range 2, Vs. Opp. Indira Priyadarshi Park, Ghaziabad Near Hudson Bridge, Mohan Nagar, Ghaziabad

DCIT, EXEMPTION CIRCLE, GHAZIABAD vs. UNITED EDUCATIONAL SOCIETY C/O NIMT COLLEGE, GHAZIABAD

Bench: Shri Amit Shukla & Shri L.P. Sahu

F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 2733, 2734,/Del/2018 Asstt. Years: 2008-09, 2009-10 AND ITA Nos. 3674, 3675/Del-2017 Asstt. Years 2006-07,2007-08 United Educational Society JCIT C/o NIMT College, Range 2, Vs. Opp. Indira Priyadarshi Park, Ghaziabad Near Hudson Bridge, Mohan Nagar, Ghaziabad

UNITED EDUCATIONAL SOCIETY C/O NIMT COLLEGE,GHAZIABAD vs. JCIT, RANGE- 2 , GHAZIABAD

Bench: Shri Amit Shukla & Shri L.P. Sahu

F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 2733, 2734,/Del/2018 Asstt. Years: 2008-09, 2009-10 AND ITA Nos. 3674, 3675/Del-2017 Asstt. Years 2006-07,2007-08 United Educational Society JCIT C/o NIMT College, Range 2, Vs. Opp. Indira Priyadarshi Park, Ghaziabad Near Hudson Bridge, Mohan Nagar, Ghaziabad

UNITED EDUCATIONAL SOCIETY C/O NIMT COLLEGE,GHAZIABAD vs. JCIT, RANGE- 2 , GHAZIABAD

Bench: Shri Amit Shukla & Shri L.P. Sahu

F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 2733, 2734,/Del/2018 Asstt. Years: 2008-09, 2009-10 AND ITA Nos. 3674, 3675/Del-2017 Asstt. Years 2006-07,2007-08 United Educational Society JCIT C/o NIMT College, Range 2, Vs. Opp. Indira Priyadarshi Park, Ghaziabad Near Hudson Bridge, Mohan Nagar, Ghaziabad

ITO, EXEMPTION WARD , GHAZIABAD vs. UNITED EDUCATIONAL SOCIETY C/O NIMT COLLEGE, GHAZIABAD

Bench: Shri Amit Shukla & Shri L.P. Sahu

F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 2733, 2734,/Del/2018 Asstt. Years: 2008-09, 2009-10 AND ITA Nos. 3674, 3675/Del-2017 Asstt. Years 2006-07,2007-08 United Educational Society JCIT C/o NIMT College, Range 2, Vs. Opp. Indira Priyadarshi Park, Ghaziabad Near Hudson Bridge, Mohan Nagar, Ghaziabad

ITO, EXEMPTION WARD , GHAZIABAD vs. UNITED EDUCATIONAL SOCIETY C/O NIMT COLLEGE, GHAZIABAD

Bench: Shri Amit Shukla & Shri L.P. Sahu

F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 2733, 2734,/Del/2018 Asstt. Years: 2008-09, 2009-10 AND ITA Nos. 3674, 3675/Del-2017 Asstt. Years 2006-07,2007-08 United Educational Society JCIT C/o NIMT College, Range 2, Vs. Opp. Indira Priyadarshi Park, Ghaziabad Near Hudson Bridge, Mohan Nagar, Ghaziabad

M/S. UNITED EDUCATIONAL SOCIETY,GHAZIABAD vs. JCIT, GHAZIABAD

Bench: Shri Amit Shukla & Shri L.P. Sahu

F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 2733, 2734,/Del/2018 Asstt. Years: 2008-09, 2009-10 AND ITA Nos. 3674, 3675/Del-2017 Asstt. Years 2006-07,2007-08 United Educational Society JCIT C/o NIMT College, Range 2, Vs. Opp. Indira Priyadarshi Park, Ghaziabad Near Hudson Bridge, Mohan Nagar, Ghaziabad

M/S. PERFECT SPRAY PAC PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

Appeal is allowed and consequently penalty order stands quashed

Bench: Shri J.S. Reddy & Shri Kuldip Singh

F’ : NEW DELHI) BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1922/Del./2014 (ASSESSMENT YEAR : 1990-91) M/s. Perfect Spray Pac Pvt.Ltd., vs. ITO, 3 / 13B, Asaf Ali Road, Ward 14 (2), Delhi – 110 002. New Delhi. (PAN : AAACP1692E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Aruna Mittal, CA and Shri Ajay Wadhwa, Advocate REVENUE BY : Shri

ITO, WARD- 12(3), NEW DELHI vs. INTEGRA TELECOMMUNICATION & SOFTWARE PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

disallowed and added back to your income? 3. Produce Books of accounts along with vouchers for expenses debited to P&L a/c. Your case is fixed for hearing on 18.03.2015 at 11:30 AM. It is requested that the above details/documents/information should be filed on the appointed date. (C. L. MEENA) Income Tax Officer, Ward-12(3), New Delhi