PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

13A of the Act, then by virtue of Section 56(1) of the Act, such income by way of voluntary contribution would be 'income from other sources' under Section 56(1) of the Act. 81. It is true that income by way of voluntary contribution of a political party is not deemed to be income under Section

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

13A of the Act, then by virtue of Section 56(1) of the Act, such income by way of voluntary contribution would be 'income from other sources' under Section 56(1) of the Act. 81. It is true that income by way of voluntary contribution of a political party is not deemed to be income under Section

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

13A of the Act, then by virtue of Section 56(1) of the Act, such income by way of voluntary contribution would be 'income from other sources' under Section 56(1) of the Act. 81. It is true that income by way of voluntary contribution of a political party is not deemed to be income under Section

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

13A of the Act, then by virtue of Section 56(1) of the Act, such income by way of voluntary contribution would be 'income from other sources' under Section 56(1) of the Act. 81. It is true that income by way of voluntary contribution of a political party is not deemed to be income under Section

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

13A of the Act, then by virtue of Section 56(1) of the Act, such income by way of voluntary contribution would be 'income from other sources' under Section 56(1) of the Act. 81. It is true that income by way of voluntary contribution of a political party is not deemed to be income under Section

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

13A of the Act, then by virtue of Section 56(1) of the Act, such income by way of voluntary contribution would be 'income from other sources' under Section 56(1) of the Act. 81. It is true that income by way of voluntary contribution of a political party is not deemed to be income under Section

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

13A of the Act, then by virtue of Section 56(1) of the Act, such income by way of voluntary contribution would be 'income from other sources' under Section 56(1) of the Act. 81. It is true that income by way of voluntary contribution of a political party is not deemed to be income under Section

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

13A of the Act, then by virtue of Section 56(1) of the Act, such income by way of voluntary contribution would be 'income from other sources' under Section 56(1) of the Act. 81. It is true that income by way of voluntary contribution of a political party is not deemed to be income under Section

JAN ABHIVYAKTI SAMAJIK VIKAS SANSTHA,RAIPUR vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL)-2 NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner Of Income Tax, Vikas Sanstha, Lig-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2Nd Floor, Ara Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 Pan:Aabaj7197B Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Deepesh Garg, Adv. Revenue By Shri Mukesh Kumar Jha, Cit(Dr) Date Of Hearing 18.12.2025 Date Of Pronouncement 21.01.2026

Housing Board Vs 2nd Floor, ARA Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 PAN:AABAJ7197B Appellant Respondent Assessee by Dr. Rakesh Gupta, Adv. and Shri Deepesh Garg, Adv. Revenue by Shri Mukesh Kumar Jha, CIT(DR) Date of Hearing 18.12.2025 Date of Pronouncement 21.01.2026 ORDER PER AMITABH SHUKLA, AM, The captioned appeal has been preferred

PANKAJ KAYATHWAL,FARIDABAD vs. ITO, WARD- 2(4), NOIDA

The appeal of the assessee is partly allowed

Bench: Shri Kul Bharat

property and the very fact that the landlord and tenant are staying together which indicates that the whole arrangement is of the nature of colourable device as pointed out by the AO. He observed that since it is evidently a colourable device, even though the amount purportedly paid as a rent will not qualify for exemption u/s.10(13A

ARYA SMAJ MODEL TOWN,DELHI vs. PCIT, CENTRAL -3, NEW DELHI

In the result, the appeal filed by the assessee is allowed

housing the college, hostel and to\nprovide other facilities to the students who are studying in the College.\nThe College is recognized by the Medical Council of India, State of\nKarnataka and all other statutory authorities. Therefore, it cannot be\nsaid that the Trust is not genuine. Admittedly, the students are being\nadmitted every year. Students are studying

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

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

House, since inception. 23.11.2010 Commencement of He held 550 shares in YI, which directorship of Mr. were later on, were transferred Sam Pitroda to Mr. Oscar Fernandes. He was Director of AJL since 21.12.2010 23.11.2010 Commencement of He held 550 shares in YI directorship of Mr. which were later on transferred Suman Dubey to Mrs. Sonia Gandhi He was Director

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

Housing Ltd. Vs. National E Assessment Center Delhi ; 441 ITR 285(del)  Devanshu Infin Ltd. Vs. National E Assessment Center Delhi ;284 Taxman 36  Ramprastha Buildwell (P.) Ltd. Vs. National E Assessment Center, Delhi; 283 Taxman 235 13  KRS Home Developers (P.) Ltd. Vs. National Faceless Assessment Centre ;283 Taxman 413  Umkal Healthcare (P.) Ltd. Vs. National Faceless Assessment Centre