M/S CARE INDIA SOLUTION 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

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)

penalty proceeding u/s 271(l)(c) separately, for furnishing false particulars of income 5. The Assessee being aggrieved challenged the assessment order before the Ld. Commissioner, who vide impugned order partly sustained the same, by allowing the appeal of the Assesseepartly. For brevity and ready reference the concluding part is reproduced herein below:- 4 Determination 4.1 Grounds of appeal

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)

penalty proceeding u/s 271(l)(c) separately, for furnishing false particulars of income 5. The Assessee being aggrieved challenged the assessment order before the Ld. Commissioner, who vide impugned order partly sustained the same, by allowing the appeal of the Assesseepartly. For brevity and ready reference the concluding part is reproduced herein below:- 4 Determination 4.1 Grounds of appeal

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)

penalty proceeding u/s 271(l)(c) separately, for furnishing false particulars of income 5. The Assessee being aggrieved challenged the assessment order before the Ld. Commissioner, who vide impugned order partly sustained the same, by allowing the appeal of the Assesseepartly. For brevity and ready reference the concluding part is reproduced herein below:- 4 Determination 4.1 Grounds of appeal

SPRINGER NATURE CUSTOMER SERVICES CENTRE GMBH,NEW DELHI vs. JCIT, INTERNATIONALO TAXATION, CIRCLE-3(1)(2), NEW DELHI

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

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2013-14] Springer Nature Customer Services Vs Jcit Centre Gmbh (Earlier Known As (International Taxation), Springer Customer Centre Gmbh), Circle-3(1)(2), 7Th Floor, Vijaya Building, New Delhi. 17-Barakhamba Road, New Delhi-110001. Pan-Aascs1092B Appellant Respondent Appellant By S/Shri Himanshu Sinha, Bhuwan Dhooper & Vibhu Gupta, Advocates Respondent By Ms. Rashmita Jha, Cit Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 14.10.2022

u/s 234A 7. and 234B of the Act, are consequential and Ground No.5 is premature, hence dismissed. 8. Apropos to remaining grounds i.e. Ground Nos. 2 and 3, Ld. Counsel for the assessee submitted that the issues are squarely covered in favour of the assessee by the decision of the Co-ordinate Bench of the Tribunal in the Group Company

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

12A and has also been granted approval under Section 80G of the Income-tax Act, 1961. Its principal activities relate to organizing religious and cultural events (notably Janmashtami Mahotsav), establishment of Ashrams, and publication of spiritual and religious literature. As for AY 2014-15, the appellant filed a NIL return claiming exemption under Sections

ACIT, CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD vs. ANAND EDUCATIONAL SOCIETY, GHAZIABAD

In the result, for statistical purposes the appeal is partly allowed

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaacit, Vs. Anand Educational Society, Central Circle, R-2/83, Sector-2, Raj Ghaziabad Nagar, Ghaziabad (Appellant) (Respondent) Pan:Aabta0477G Assessee By : Shri Satyajeet Goel, Adv Revenue By: Mrs. Sunita Verma, Cit Dr Date Of Hearing 07/03/2024 Date Of Pronouncement 11/03/2024

12A of the Act and had applied more than 85% of its receipts for charitable purposes. The assessee runs an educational institute in the name of Hi-Tech Institute of Engineering and Technology at Delhi Hapur bypass, Ghaziabad. A search and seizure action u/s 132 of the Act was carried out on 30.07.2018. Notice u/s 153A was issued

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)

penalty proceedings, if any, to the 15 assessee, alongwith the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment;” 30. On perusal of the aforesaid, it will kindly be appreciated that section 144B clearly mandates that notwithstanding the provisions of section 143, NFAC shall pass the final

SUPER CASSETTES INDUSTRIES PRIVATE LIMITED,DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, NEW DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

SUPER CASSETTES INDUSTRIES PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. SUPER CASSETTES INDUSTRIES PRIVATE LIMITED, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. BHUSHAN DUA, NEW DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

SUPER CASSETTES INDUSTRIES PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. SUPER CASSETTES INDUSTRIES PRIVATE LIMITED, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

section 153A of the Act mandates the assessing officer to assess or reassess "total income that includes disclosed as well as undisclosed income. 62 | P a g e 63 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. (ii) The search action on Rohit Tandon Group clearly revealed that Sh. Rohit Tandon