A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT CC-2 , FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

11 respect of the aforesaid undisclosed income offered on the basis of statement under Section 132(4) of the Act. 13.1. The facts and issue in the present case is identical to ITA No.2631/Del/2018 relevant to Assessment Year 2008-09(supra). The nature of default being absent in the course of assessment proceedings, the initiation of penalty proceedings

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

11 respect of the aforesaid undisclosed income offered on the basis of statement under Section 132(4) of the Act. 13.1. The facts and issue in the present case is identical to ITA No.2631/Del/2018 relevant to Assessment Year 2008-09(supra). The nature of default being absent in the course of assessment proceedings, the initiation of penalty proceedings

INFRA ENGINEERS LTD.,GURGAON vs. DCIT, CC-2, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

11 respect of the aforesaid undisclosed income offered on the basis of statement under Section 132(4) of the Act. 13.1. The facts and issue in the present case is identical to ITA No.2631/Del/2018 relevant to Assessment Year 2008-09(supra). The nature of default being absent in the course of assessment proceedings, the initiation of penalty proceedings

A2Z MAINTENANCE & ENGINEERING SERVICES LTD.,GURGAON vs. DCIT, CENTRAL CIRCLE-II, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

11 respect of the aforesaid undisclosed income offered on the basis of statement under Section 132(4) of the Act. 13.1. The facts and issue in the present case is identical to ITA No.2631/Del/2018 relevant to Assessment Year 2008-09(supra). The nature of default being absent in the course of assessment proceedings, the initiation of penalty proceedings

DCIT CC-2 , FARIDABAD vs. A2Z MAINTENANCE AND ENGINEERING SERVICES LTD., GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

11 respect of the aforesaid undisclosed income offered on the basis of statement under Section 132(4) of the Act. 13.1. The facts and issue in the present case is identical to ITA No.2631/Del/2018 relevant to Assessment Year 2008-09(supra). The nature of default being absent in the course of assessment proceedings, the initiation of penalty proceedings

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

11 respect of the aforesaid undisclosed income offered on the basis of statement under Section 132(4) of the Act. 13.1. The facts and issue in the present case is identical to ITA No.2631/Del/2018 relevant to Assessment Year 2008-09(supra). The nature of default being absent in the course of assessment proceedings, the initiation of penalty proceedings

DCIT-CENTRAL CIRCLE-2, FARIDABAD vs. A2Z INFRA ENGINEERS LTD., GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

11 respect of the aforesaid undisclosed income offered on the basis of statement under Section 132(4) of the Act. 13.1. The facts and issue in the present case is identical to ITA No.2631/Del/2018 relevant to Assessment Year 2008-09(supra). The nature of default being absent in the course of assessment proceedings, the initiation of penalty proceedings

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

house in Green Park, New Delhi. No material has been brought before us to rebut the factual findings of the ld. CIT(A). On consideration of ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 18 the materials on the file, the past record of the society, the year to year services rendered by Mrs. Sudha Tewari from its inception

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

house in Green Park, New Delhi. No material has been brought before us to rebut the factual findings of the ld. CIT(A). On consideration of ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 18 the materials on the file, the past record of the society, the year to year services rendered by Mrs. Sudha Tewari from its inception

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

house in Green Park, New Delhi. No material has been brought before us to rebut the factual findings of the ld. CIT(A). On consideration of ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 18 the materials on the file, the past record of the society, the year to year services rendered by Mrs. Sudha Tewari from its inception

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

house in Green Park, New Delhi. No material has been brought before us to rebut the factual findings of the ld. CIT(A). On consideration of ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 18 the materials on the file, the past record of the society, the year to year services rendered by Mrs. Sudha Tewari from its inception

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

house in Green Park, New Delhi. No material has been brought before us to rebut the factual findings of the ld. CIT(A). On consideration of ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 18 the materials on the file, the past record of the society, the year to year services rendered by Mrs. Sudha Tewari from its inception

M/S. IDEAL HITECH ENGINEERING EQUIPMENT (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumar

house property".” 20. The above section unambiguously provides that properties used for the purpose of business are outside the ambit of section 22. In the case in hand, the property on account of which addition has been made considering the deemed annual value is the registered office of the company in accordance under section 12 of the Companies

DCIT, FARIDABAD vs. M/S. SPAZE TOWER PVT. LTD., GURGAON

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

house property and income from other sources. Hon’ble Delhi High Court held that conduct of assessees in filing returns without full particulars fell within mischief of section 271(1)(c) and they would also not be entitled to claim benefit of exception, carved out in Explanation 5 to section 271(1)(c) 7. Shourva Towers (P.) Ltd. Vs DCIT

M/S. SPAZE TOWERS PVT. LTD.,GURGAON vs. DCIT, FARIDABAD

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

house property and income from other sources. Hon’ble Delhi High Court held that conduct of assessees in filing returns without full particulars fell within mischief of section 271(1)(c) and they would also not be entitled to claim benefit of exception, carved out in Explanation 5 to section 271(1)(c) 7. Shourva Towers (P.) Ltd. Vs DCIT

M/S. SPAZE TOWERS PVT. LTD.,GURGAON vs. DCIT, FARIDABAD

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

house property and income from other sources. Hon’ble Delhi High Court held that conduct of assessees in filing returns without full particulars fell within mischief of section 271(1)(c) and they would also not be entitled to claim benefit of exception, carved out in Explanation 5 to section 271(1)(c) 7. Shourva Towers (P.) Ltd. Vs DCIT

SANJEEV KUMAR AGGARWAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 6, NEW DELHI

In the result, appeal of the Assessee is allowed

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

house property, business, long term capital gains and income from other sources. Notice under section 153A was issued on 22.08.2016 for filing of the return of income which was filed on 31.08.2016 declaring income of Rs.6.83 crores including surrendered long term capital gains of Rs.6.61 crores as income from other sources. The assessee revised the return of income to Rs.7.15

DIRECTOR OF INCOME TAX (EXEMPTION) vs. SERVICES COMPANIES

In the result the appeals are disposed of as above with no order as to

property held under trust – (i) Created on or after the 1st day of April, 1952, for a charitable purposes which tends to promote international welfare in which India is interested, to the extent to which such income is applied to such purposes outside India, and (ii) For charitable or religious purposes, created before the 1st day of April