JAIBHARAT MANDAL RAMLILA AND DHARAMSHALA SOCIETY,HISAR vs. ITO (EXEMPTION), ROHTAK

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

exemption) Rohtak, in initiating the reassessment proceedings u/s 147 against the appellant deemed exempted public charitable society in order to hold

JAIBHARAT MANDAL RAMLILA AND DHARAMSHALA SOCIETY,HISAR vs. ITO (EXEMPTION), ROHTAK

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

exemption) Rohtak, in initiating the reassessment proceedings u/s 147 against the appellant deemed exempted public charitable society in order to hold

JAIBHARAT MANDAL RAMLILA AND DHARAMSHALA SOCIETY,HISAR vs. ITO (EXEMPTION), ROHTAK

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

exemption) Rohtak, in initiating the reassessment proceedings u/s 147 against the appellant deemed exempted public charitable society in order to hold

JAIBHARAT MANDAL RAMLILA AND DHARAMSHALA SOCIETY,HISAR vs. ITO (EXEMPTION), ROHTAK

Bench: Shri Kul Bharat1. Ita No. 5273/Del/2019 (A.Y. 2008-09) 2. Ita No. 5274/Del/2019 (A.Y. 2009-10) 3. Ita No. 5275/Del/2019 (A.Y. 2010-11) 4. Ita No. 5276/Del/2019 (A.Y. 2012-13) 5. Ita No. 5277/Del/2019 (A.Y. 2014-15) 6. Ita No. 291/Del/2020 (A.Y. 2016-17)

exemption) Rohtak, in initiating the reassessment proceedings u/s 147 against the appellant deemed exempted public charitable society in order to hold

GIAN SAGAR EDUCATIONAL & CHARITABLE,NEW DELHI vs. ACIT, CC-27, NEW DELHI

In the result, all the appeals of the assessee are allowed for

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1801 To 1805/Del/2021 िनधा"रणवष"/Assessment Years:2009-10 To 2013-14

reassessments made by the Assessing Officer u/s 143 r.w.s. 147 denying exemption u/s 11/12 will not survive. 3. Ld. DR supported

GIAN SAGAR EDUCATIONAL & CHARITABLE,NEW DELHI vs. ACIT, CC-27, NEW DELHI

In the result, all the appeals of the assessee are allowed for

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1801 To 1805/Del/2021 िनधा"रणवष"/Assessment Years:2009-10 To 2013-14

reassessments made by the Assessing Officer u/s 143 r.w.s. 147 denying exemption u/s 11/12 will not survive. 3. Ld. DR supported

GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST ,DELHI vs. ACIT CC-27 , NEW DELHI

In the result, all the appeals of the assessee are allowed for

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1801 To 1805/Del/2021 िनधा"रणवष"/Assessment Years:2009-10 To 2013-14

reassessments made by the Assessing Officer u/s 143 r.w.s. 147 denying exemption u/s 11/12 will not survive. 3. Ld. DR supported

GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,NEW DELHI vs. ACIT, CC-27, NEWR DELHI

In the result, all the appeals of the assessee are allowed for

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1801 To 1805/Del/2021 िनधा"रणवष"/Assessment Years:2009-10 To 2013-14

reassessments made by the Assessing Officer u/s 143 r.w.s. 147 denying exemption u/s 11/12 will not survive. 3. Ld. DR supported

GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST,NEW DELHI vs. ACIT, CC-27, NEWR DELHI

In the result, all the appeals of the assessee are allowed for

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1801 To 1805/Del/2021 िनधा"रणवष"/Assessment Years:2009-10 To 2013-14

reassessments made by the Assessing Officer u/s 143 r.w.s. 147 denying exemption u/s 11/12 will not survive. 3. Ld. DR supported

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

In the result, the appeal filed by the assessee is allowed as per above directions and appeal preferred by the Revenue are partly allowed as per above directions

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)

exemption allowable u/s 11 & 12 of the Act to the file of the Assessing Officer. This issue also remitted to the file of Assessing Officer to reassess

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

In the result, the appeal filed by the assessee is allowed as per above directions and appeal preferred by the Revenue are partly allowed as per above directions

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)

exemption allowable u/s 11 & 12 of the Act to the file of the Assessing Officer. This issue also remitted to the file of Assessing Officer to reassess

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

In the result, the appeal filed by the assessee is allowed as per above directions and appeal preferred by the Revenue are partly allowed as per above directions

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)

exemption allowable u/s 11 & 12 of the Act to the file of the Assessing Officer. This issue also remitted to the file of Assessing Officer to reassess

M/S. GHAZIABAD DEVELOPMENT AUTHORITY,NEW DELHI vs. JCIT (E), GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: Sh. N. K. Choudharydr. B. R. R. Kumarita No. 1830/Del/2017 : Asstt. Year : 2008-09 M/S Ghaziabad Development Authority, Vs Jcit, C/O M/S Rra Taxindia, Exemption Range, D-28, South Extension, Part-I, Ghaziabad New Delhi-110049 (Appellant) (Respondent) Pan No. Aaalg0072C Assessee By : Dr. Rakesh Gupta, Adv. Revenue By : Ms. Sapna Bhatia, Cit Dr Date Of Hearing: 30.08.2022 Date Of Pronouncement: 14.11.2022

reassessment order u/s 143(3)/147, is bad in law and against the facts and circumstances of the case. 2 Ghaziabad Development Authority 3. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in denying the benefit of exemption

CENTRAL WAREHOUSING CORPORATION

Appeals are partly allowed for statistical purposes

reassessment with satisfaction that exemption u/s 10(29) has been granted to assessee which was at variance of Hon?ble Supreme

CORTEVA AGRISCIENCE SEEDS PVT. LTD.(FORMERLY KNOWN AS PHI SEEDS PRIVATE LIMITED),TELANGANA vs. ACIT, CIRCLE-4(2), NEW DELHI

The appeal of the assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharmacorteva Agriscience Vs. Additional/Joint/Deputy Seeds Pvt. Ld. (Formerly Assistant Commissioner Of Known As Phi Seeds Pvt. Ltd.) Income Tax, Circle 4(2) V- Ascendas, Atria Block, Cr Building 12Th Floor, Plot 17, New Delhi Software Units Layout, Madhapur, Hyderabad Telangana India – 500081 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaccp3920F Appellant .. Respondent

exemption was denied in the reassessment order for the years A. Y 1996-97 and A. Y 2000-01. All facts

FATEH CHAND CHARITABLE TRUST,MEERUT vs. DCIT, EXEMPTION CIRCLE, GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri M. Balaganeshfateh Chand Charitable Trust, Vs. Dcit (Exemption Circle), 115 Km Mile Stone, Nh 58, Ghaziabad Delhi Dehradun Road, Meerut, Up (Appellant) (Respondent) Pan: Aaatf1445N Assessee By : Shri Ramit Kakkar, Adv Revenue By: Shri Vivek Kumar Upadhyay, Sr. Dr Date Of Hearing 10/04/2024 Date Of Pronouncement 16/04/2024

reassessment order by denying the benefit of exemption u/s 11 of the Act. 5. The return of income for the Asst

DHARAMBIR,GURGAON vs. PR,CIT, FARIDABAD

In the result, appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Usdharambir Vs. Pr. Cit Village-Nakhrola, Naharpur, C.R. Building, Faridabad, Gurgaon, Haryana. Haryana. Pan No.Aumpd4924E (Appellant) (Respondent)

reassessment order qua examination of propriety of exemption claimed under s. 10(37) of the Act is outside the jurisdiction

HUAWEI INTERNATIONAL PTE LTD,SINGAPORE vs. ACIT-CIRCLE 2(1)(1), INTL. TAX, NEW DELHI

In the result, the appeal of the assessee is allowed and stay application of 7

Bench: Shri Vikas Awasthy & Shri M. Balaganesh & Sa 298/Del/2025 (Assessment Year: 2014-15) Huawei International Pte. Ltd, Vs. Acit, 51, Change Business Park, Circle-2(1)(1), Central-2, #07-08, The International Signature, Singapore Taxation, New Delhi (Appellant) (Respondent) Pan: Aacch3694N Assessee By : Ms. Kavita Jha, Sr. Adv Shri Himanshu Aggarwal, Adv Shri Yash Nagar, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 01/10/2025 Date Of Pronouncement 08/10/2025

reassessment proceedings u/s 147 of the Act. Further, as mentioned above, the assessee did not file its ITR for the relevant assessment year, the revenue authorities were never given an opportunity to evaluate the claim of the assessee, on merits. The eligibility of claim of any exemption