DCIT (E), NEW DELHI vs. M/S SPIRITUAL REGENERATION MOVEMENT FOUNDATION OF INDIA,, NEW DELHI

Bench: Sh. N. K. Billaiya & Sh. Kul Bharatassessment Year: 2011-12

Penalty proceedings u/s. 271 (1) (c) of the Act is being separately initiated for furnishing inaccurate particulars of such income. 20. Before the CIT(A) the assessee raised objections against the said action of the AO but the CIT(A) was not convinced with the claim of the assessee in toto and held as under :- “ii.Repayment of loan as application

ITO (E), NEW DELHI vs. BHAI HOSPITAL TRUST, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. C. M. Garg & Sh. N.K. Billaiyaassessment Year: 2007-08 Ito (E) Bhai Hospital Trust Trust Ward-Iii Vs 55, Hanuman Road, Laxmi Nagar Distt. Centre Connaught Place, New Delhi New Delhi-1100001 Pan No.Aaatb0492M (Appellant) (Respondent)

charitable activities as professed in the' trust deed and as envisaged in the claim of benefits of exemption u/s. 12A ; in terms of requirements of section 2(15) and further conditionalities of sections 11,12 and 13 of the I.T.Act. Accordingly the benefits of Section 11 and 12 are denied to the assessee. ii) By holding the shares

LAXMI KANT MISHRA,NEW DELHI vs. ITO, WARD 35(5), NEW DELHI

In the result, the appeal of the assessee in ITA

Bench: the end of the relevant

Charitable and Chaleshwar Temple Trust vs. CIT report in 207 ITR 368. 4. In view of the aforesaid observations and respectfully following the judicial precedent relied upon herein above, we hold that penalty levied u/s 271F of the Act would have no legs to stand in the eyes of law in the facts and circumstances of the instant case

LAXMI KANT MISHRA,NEW DELHI vs. ITO, WARD 35(5), NEW DELHI

In the result, the appeal of the assessee in ITA

Bench: the end of the relevant

Charitable and Chaleshwar Temple Trust vs. CIT report in 207 ITR 368. 4. In view of the aforesaid observations and respectfully following the judicial precedent relied upon herein above, we hold that penalty levied u/s 271F of the Act would have no legs to stand in the eyes of law in the facts and circumstances of the instant case

GHAZIABAD DEVELOPMENT AUTHORITY ,GHAZIABAD vs. DCIT, EXEMPTION CIRCLE, GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2008-09] Ghaziabad Development Vs Dcit Exemption, Authority, C/O-Rra Taxindia, Circle Ghaziabad. D-28, South Extension, Part-1, New Delhi. Pan-Aaalg0072C Appellant Respondent Appellant By Dr. Rakesh Gupta, Adv. & Shri Deepash Garg, Adv. Respondent By Shri K. M. Mahesh, Cit Dr Date Of Hearing 21.11.2022 Date Of Pronouncement 23.12.2022

271(l)(c) on the assessed income and that too without allowing the benefit of exemption u/s 11 and 12, despite the fact that assessee was granted the registration u/s 12A w.e.f. 01-04-2002. 6. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing

GDG EDUCATIONAL TRUST,SOHNA vs. ADDL. CIT, RANGE- 1, GURGAON

In the result, the appeal being ITA No

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

penalty u/s 271(1)(c) of the Income-tax Act, 1961 which is premature and Ground No.6 is consequential in nature. 5. With regard to Ground No.2, the relevant facts are, during assessment proceedings, the AO observed that assessee has debited an amount of Rs.1,23,26,025/- on account of royalty paid under the head ‘Administrative and other expenses

GDG EDUCATIONAL TRUST,SOHNA vs. ADDL. CIT, RANGE- 1, GURGAON

In the result, the appeal being ITA No

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

penalty u/s 271(1)(c) of the Income-tax Act, 1961 which is premature and Ground No.6 is consequential in nature. 5. With regard to Ground No.2, the relevant facts are, during assessment proceedings, the AO observed that assessee has debited an amount of Rs.1,23,26,025/- on account of royalty paid under the head ‘Administrative and other expenses

GDG EDUCATIONAL TRUST,SOHNA vs. ADDL. CIT, RANGE- 1, GURGAON

In the result, the appeal being ITA No

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

penalty u/s 271(1)(c) of the Income-tax Act, 1961 which is premature and Ground No.6 is consequential in nature. 5. With regard to Ground No.2, the relevant facts are, during assessment proceedings, the AO observed that assessee has debited an amount of Rs.1,23,26,025/- on account of royalty paid under the head ‘Administrative and other expenses

GDG EDUCATIONAL TRUST,SOHNA vs. ADDL. CIT, RANGE- 1, GURGAON

In the result, the appeal being ITA No

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

penalty u/s 271(1)(c) of the Income-tax Act, 1961 which is premature and Ground No.6 is consequential in nature. 5. With regard to Ground No.2, the relevant facts are, during assessment proceedings, the AO observed that assessee has debited an amount of Rs.1,23,26,025/- on account of royalty paid under the head ‘Administrative and other expenses

SHREE KRISHNA JANMASHTMI MAHOTSAV SAMITI,DELHI vs. INCOME TAX OFFICER EXEMPTION WARD 2(1), DELHI

The appeal is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalshri Krishna Janmashtmi Vs. Income Tax Officer, Mahotsav Samiti Exemption, Ward 2(1) G4 Goenka Apartment, Civic Centre, Minto Road 19/41 Punjabi Bagh New Delhi – 110002 Delhi – 110026 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaeas0987K Appellant .. Respondent

u/s 271(1)(c) of the Act. Accordingly, I do not find any infirmity in the initiation of penalty of the AO and find the same was justified in as much as the said initiation being made in accordance with I.T Law. Therefore, this ground is dismissed.” 5. Ld. Counsel contended that there is mischaracterization of conations. It was contended

SCHOLARS INTERNATIONAL EDUCATIONAL FOUNDATION,RISHIKESH vs. DCIT (E), GHAZIABAD

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

Bench: Sh. Saktijit Deysh. M. Balaganesh

charitable trust enjoying registration u/s 12AA of the Act 2 Scholars International Educational Foundation consequentially eligible for exemption u/s 11 of the Act had claimed disallowance of depreciation on certain fixed assets as an application of income, ignoring the amendment brought u/s 11(6) of the Act w.e.f. 01.04.2015. This disallowance of deprecation was accepted by the assessee

MAHARIVA PUPIL EDUCATIONAL SOCIETY,NOIDA vs. CIT(A)- 1, NOIDA

In the result, the assessee’s instant twin quantum appeals

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

penalty appeals ITA No. 4465/Del/2017 & 4466/Del/2017 with ITA No. 7254/Del/2017 & 7255/Del/2017 against the CIT(A)-I, Noida’s common orders dated 25.09.2017 passed in Appeal No. 91/2014-15/Noida and 234/2014-15/Noida in assessment years 2011-12 and 2012-13, 2 involving proceedings u/s. 143(3) and section 271(1)(c) of the Income Tax Act, 1961 (hereinafter “the Act”); respectively. 2. Heard

MAHARIVA PUPIL EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE-1, NOIDA

In the result, the assessee’s instant twin quantum appeals

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

penalty appeals ITA No. 4465/Del/2017 & 4466/Del/2017 with ITA No. 7254/Del/2017 & 7255/Del/2017 against the CIT(A)-I, Noida’s common orders dated 25.09.2017 passed in Appeal No. 91/2014-15/Noida and 234/2014-15/Noida in assessment years 2011-12 and 2012-13, 2 involving proceedings u/s. 143(3) and section 271(1)(c) of the Income Tax Act, 1961 (hereinafter “the Act”); respectively. 2. Heard

MAHAVIRA PUPIL EDUCATIONAL SOCIETY,NOIDA vs. ITO(EXEMPTION), NOIDA

In the result, the assessee’s instant twin quantum appeals

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

penalty appeals ITA No. 4465/Del/2017 & 4466/Del/2017 with ITA No. 7254/Del/2017 & 7255/Del/2017 against the CIT(A)-I, Noida’s common orders dated 25.09.2017 passed in Appeal No. 91/2014-15/Noida and 234/2014-15/Noida in assessment years 2011-12 and 2012-13, 2 involving proceedings u/s. 143(3) and section 271(1)(c) of the Income Tax Act, 1961 (hereinafter “the Act”); respectively. 2. Heard

INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY,GR. NOIDA vs. ADIT (E), TRUST CIRCLE, NEW DELHI

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

Trust Circle, Regd. Office: B-19, Defence New Delhi Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) Revenue by : Shri Hemant Gupta, Ld. Sr. DR Assessee by: Shri Rohit Kapoor, Ld. CA Shri Vir Aggarwal, Ld. Adv Date of Hearing 14/03/2022 Date of pronouncement 29/04/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. The instant Appeals

INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY,GR. NOIDA vs. ADIT (E), TRUST CIRCLE, NEW DELHI

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

Trust Circle, Regd. Office: B-19, Defence New Delhi Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) Revenue by : Shri Hemant Gupta, Ld. Sr. DR Assessee by: Shri Rohit Kapoor, Ld. CA Shri Vir Aggarwal, Ld. Adv Date of Hearing 14/03/2022 Date of pronouncement 29/04/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. The instant Appeals

ITO (EXEMPTIONS), NEW DELHI vs. M/S. INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY, NEW DELHI

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

Trust Circle, Regd. Office: B-19, Defence New Delhi Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) Revenue by : Shri Hemant Gupta, Ld. Sr. DR Assessee by: Shri Rohit Kapoor, Ld. CA Shri Vir Aggarwal, Ld. Adv Date of Hearing 14/03/2022 Date of pronouncement 29/04/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. The instant Appeals

ITO,, NEW DELHI vs. M/S PATRONAGE WELFARE & EDUCATIONAL SOCIETY,, DELHI

In the result, both the appeals of the Revenue are dismissed

Bench: This Tribunal. In The First Round, The Quantum Appeal Was Dismissed As Withdrawn Vide Order Dated 24.12.2020 On Account Of Tax Effect Being Below The Limit Specified By Cbdt For Filing Appeals Before Itat By Revenue & The Corresponding Penalty Appeal Was Accordingly Also Dismissed. However, Pursuant To Miscellaneous Applications (Mas) Filed By The Department Highlighting That The Tax Effect Had Ito Vs. Patronage Welfare & Edu Soc Ay : 2006-07

271(1)(c) of the Act.Both impugned orders were passed by the Ld. Commissioner of Income-tax (Appeals)-36, New Delhi (“CIT(A)”), u/s 250(6) of the Act, pertaining to the Assessment Year (AY) 2006–07. 2. This is the second round of litigation before this Tribunal. In the first round, the quantum appeal was dismissed as withdrawn vide

M/S CARE INDIA SOLUTIONS FOR SUSTAINABLE DEVELOPMENT,DELHI vs. DCIT, CENTRAL CIRCLE-14, DELHI

In the result, the appeals of the assessee are allowed for\nstatistical purpose

271 AAD of the Act by the Ld. AO.\n12. That the Ld. CIT(A) erred in law and on facts in\nupholding the levying of interest under section 234B of the\nAct by the Ld. AO.\n13. That the Appellant prays for the liberty to raise such\nfurther grounds of appeal arising from the facts of the case