ACIT, GURGAON vs. M/S. THE SCIENTIFIC & EDUCATIONAL ADVANCEMENT SOCIETY, GURGAON

In the result, Appeal of the Assessee is allowed

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

5) and cannot be faulted on this ground. 3.2. As for invoking the provisions of section 11(1B), it was submitted that since the assessee-society has not exercised the option under clause 2 of the Explanation to sub section (1) of section 11, the question of invoking Section 11(IB) does not arise. In fact, the assessee-society

PR. COMMISSIONER OF INCOME TAX-1 vs. AGGARWAL PLASTO CHEM PVT.LTD.

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

11 “Duroroyale” hereinafter 12 “SRTPL” hereinafter Digitally Signed By:AJIT KUMAR Signing Date:16.03.2026 14:32:30 Signature Not Verified LPA 144/2016 Page 5 of 61 The FIR alleged commission, by Alka Rajvansh, as the Director of the respondent-Company, of offences under Sections 40313, 40914 and 42015 read with 120B16 of the Indian Penal Code, 186017. The registration

DCIT (EXEMPTION), GHAZIABAD vs. OM CHARITABLE TRUST, MEERUT

In the result, Cross Objection of the assessee is allowed for statistical purposes

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2011-12

Section 11(5)(x) ignoring the fact that the assessee could not produce any evidence in support of the activities which have been started to open the educational institute. And the assessee has also not produced any evidence that activities of the trust as mentioned in the deed can be done in the flats purchased by the trust

THE PR. COMMISSIONER OF INCOME TAX -4 vs. GALGOTIA BOOKS & DEPARTMENT STORE PVT. LTD.

The appeals are allowed

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

House msg. 167.20 sq. Mt., D-259, Ground Floor, Ashok Vihar-1, Delhi-52; Land & Bldg on plot of land bearing Khevat No. 90 at Vill-Naya Bans, Sampla, Rohtak; Land bearing Khewat 145 measuring 11 Kanal 8 Marla (6897 sq. yeard) and Khewat No. 135 measuring 7 Kanal 7 Marla (4446.75 sq yrd) at Vill-Naya Bans, Sampla, Distt

PRINCIPAL COMMISSIONER OF INCOME TAX-8 vs. SALDI CHITS PVT. LTD.,

The appeals are allowed

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

House msg. 167.20 sq. Mt., D-259, Ground Floor, Ashok Vihar-1, Delhi-52; Land & Bldg on plot of land bearing Khevat No. 90 at Vill-Naya Bans, Sampla, Rohtak; Land bearing Khewat 145 measuring 11 Kanal 8 Marla (6897 sq. yeard) and Khewat No. 135 measuring 7 Kanal 7 Marla (4446.75 sq yrd) at Vill-Naya Bans, Sampla, Distt

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

In the result, the appeal of the assessee is partly allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

5.O. 580(E) dated 13.04.2007 wherein it was stated that the Central Government is satisfied that the requirements under sub-section (8) of section 3 of the Special Economic Zones Act, 2005 and other related requirements are fulfilled and the approval is granted for development and operation of the sector specific Special Economic Zone for Information DLF Cyber City

ACIT, CIRCLE-1(1), GURUGRAM vs. DLF CYBER CITY DEVELOPERS LTD., GURUGRAM

In the result, the appeal of the assessee is partly allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

5.O. 580(E) dated 13.04.2007 wherein it was stated that the Central Government is satisfied that the requirements under sub-section (8) of section 3 of the Special Economic Zones Act, 2005 and other related requirements are fulfilled and the approval is granted for development and operation of the sector specific Special Economic Zone for Information DLF Cyber City

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

In the result, the appeal of the assessee is partly allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

5.O. 580(E) dated 13.04.2007 wherein it was stated that the Central Government is satisfied that the requirements under sub-section (8) of section 3 of the Special Economic Zones Act, 2005 and other related requirements are fulfilled and the approval is granted for development and operation of the sector specific Special Economic Zone for Information DLF Cyber City

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1, GURUGRAM

In the result, the appeal of the assessee is partly allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

5.O. 580(E) dated 13.04.2007 wherein it was stated that the Central Government is satisfied that the requirements under sub-section (8) of section 3 of the Special Economic Zones Act, 2005 and other related requirements are fulfilled and the approval is granted for development and operation of the sector specific Special Economic Zone for Information DLF Cyber City

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

In the result, the appeal of the assessee is partly allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

5.O. 580(E) dated 13.04.2007 wherein it was stated that the Central Government is satisfied that the requirements under sub-section (8) of section 3 of the Special Economic Zones Act, 2005 and other related requirements are fulfilled and the approval is granted for development and operation of the sector specific Special Economic Zone for Information DLF Cyber City

DLF CYBER CITY DEVELOPERS LTD.,GURGAON vs. ADDL. CIT, GURGAON

In the result, the appeal of the assessee is partly allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

5.O. 580(E) dated 13.04.2007 wherein it was stated that the Central Government is satisfied that the requirements under sub-section (8) of section 3 of the Special Economic Zones Act, 2005 and other related requirements are fulfilled and the approval is granted for development and operation of the sector specific Special Economic Zone for Information DLF Cyber City

ADIT (E), NEW DELHI vs. FORTUNE SOCIETY FOR DEVELOPMENT AND PROMOTION OF INTERNATIONAL BUSINESS, NEW DELHI

In the result ground No. 2

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit(E), Vs. Fortune Society For Tc-Ii, New Delhi Development & Promotion Of International Business, G-4, Community Centre, Naraina Vihar, New Delhi Pan:Aaatf0849L (Appellant) (Respondent)

Section 11(1)." Thereafter, reference was made to the following quotation from the judgment of the Karnataka High Court in Society of the Sisters of St. Anne (supra) : "It is clear from the above provisions that the income derived from property held under trust cannot be the total income because s. 11(1) says that the former shall

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

5 of 20 Manufacturers, (1980) 121 ITR 1. It was further urged that the amendment to sub- section (4A) of Section 11 w. e. f. assessment year 1992-93 made the provisions more liberal and that having regard to the judgment of the Madras High Court in Thanthi Trust (supra) the assessee should be granted exemption under Section 11

PAVEL GARG,NEW DELHI vs. ACIT, CIRCLE- 63(1), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 3606/Del/2018 : Asstt. Year : 2013-14 Pavel Garg, Vs Acit, Dtj-120, 1St Floor, Jasola Tower-B, Circle-63(1), Jasola, New Delhi-110025 New Delhi (Appellant) (Respondent) Pan No. Aalpg2923R Assessee By : Sh. S.B. Gupta, Ca Revenue By : Sh. Hemant Gupta, Sr. Dr Date Of Hearing: 23.11.2021 Date Of Pronouncement: 15.02.2022

5 Pavel Garg used in section 23(1) including section 23(1)(c) does not include such deemed let property. It is further to be noted that there has never been any dispute to the proposition that sub- section (1) of section 23 deems ALV as income from house property and covers all house properties - whether actually let or deemed

M/S ACTIVE SECURITIES LIMITED,NEW DELHI vs. ITO, NEW DELHI

The appeals are allowed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

5: Without prejudice to the above grounds, the CIT(A) has erred in confirming the disallowance amounting to Rs. 2,81,24,572 on account of depreciation on assets other than building by treating entire income from leasing as income from house property without dividing the same proportionately between income from house property and income from business. Appellant prays that

COMMISSIONER OF INCOME TAX DELHI vs. MS SUMAN DHAMIJA

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

11 of 39 court with the direction that it will not be disbursed till further orders of this Court. Thereafter on 9th March, 1988 after noticing that the compensation amount had already been deposited it was directed by the Division Bench that the undisputed amount be paid to Mr. J.N. Dhamija without any guarantee and the disputed amount be paid

COMMISSIONER OF INCOME TAX DELHI vs. MS. SUMAN DHAMIJA

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

11 of 39 court with the direction that it will not be disbursed till further orders of this Court. Thereafter on 9th March, 1988 after noticing that the compensation amount had already been deposited it was directed by the Division Bench that the undisputed amount be paid to Mr. J.N. Dhamija without any guarantee and the disputed amount be paid

COMMISSIONER OF INCOME TAX DELHI vs. MS SUMAN DHAMIJA

11 of 39 court with the direction that it will not be disbursed till further orders of this Court. Thereafter on 9th March, 1988 after noticing that the compensation amount had already been deposited it was directed by the Division Bench that the undisputed amount be paid to Mr. J.N. Dhamija without any guarantee and the disputed amount be paid

COMMISSIONER OF INCOME TAX DELHI vs. MS. SUMAN DHAMIJA

11 of 39 court with the direction that it will not be disbursed till further orders of this Court. Thereafter on 9th March, 1988 after noticing that the compensation amount had already been deposited it was directed by the Division Bench that the undisputed amount be paid to Mr. J.N. Dhamija without any guarantee and the disputed amount be paid