AP GOYAL CHARITABLE TRUST,EAST DELHI, DELHI INDIA vs. ITO, CIVIC CENTRE,NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

12A of eh Act. The assessment was originally completed u/s 143(3) at Nil. The case of the assessee was reopened u/s 147 of the Act on the basis of information received from DCIT, Central Circle, Mumbai that assessee has received bogus donation from M./s Anandilal & Ganesh Podar Society of Rs.50,00,000/- lacs and based on such information

ITO WARD - 23(3), NEW DELHI vs. SHREE BHAWANI POWER PROJECTS PVT LTD, NEW DELHI

In the result, both the appeals filed by the Revenue Department stands dismissed

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

reassessment order which was passed on 07.12.2019, therefore, following the appellate order for A.Y. 2016-17, as referred above, the addition of Rs.1,85,97,591/- is hereby deleted and the Assessing Officer is directed to allow the claim of deduction u/s. 80IA of the Act to the appellant. 8.2 In order to adjudicate the issue under controversy properly

ITO WARD - 23(3), NEW DELHI vs. SHREE BHAWANI POWER PROJECTS PVT LTD, NEW DELHI

In the result, both the appeals filed by the Revenue Department stands dismissed

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

reassessment order which was passed on 07.12.2019, therefore, following the appellate order for A.Y. 2016-17, as referred above, the addition of Rs.1,85,97,591/- is hereby deleted and the Assessing Officer is directed to allow the claim of deduction u/s. 80IA of the Act to the appellant. 8.2 In order to adjudicate the issue under controversy properly

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)

reassessed u/s 143(3) r.w.s. 147 of the Act at Rs. 6,54,890 and 16 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO Rs. 7,67,320 respectively. For the remaining assessment years, that is, 2010- 11, 2012-13 and 2014-15, the case of the Appellant was selected for scrutiny and assessed under section

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)

reassessed u/s 143(3) r.w.s. 147 of the Act at Rs. 6,54,890 and 16 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO Rs. 7,67,320 respectively. For the remaining assessment years, that is, 2010- 11, 2012-13 and 2014-15, the case of the Appellant was selected for scrutiny and assessed under section

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)

reassessed u/s 143(3) r.w.s. 147 of the Act at Rs. 6,54,890 and 16 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO Rs. 7,67,320 respectively. For the remaining assessment years, that is, 2010- 11, 2012-13 and 2014-15, the case of the Appellant was selected for scrutiny and assessed under section

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)

reassessed u/s 143(3) r.w.s. 147 of the Act at Rs. 6,54,890 and 16 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO Rs. 7,67,320 respectively. For the remaining assessment years, that is, 2010- 11, 2012-13 and 2014-15, the case of the Appellant was selected for scrutiny and assessed under section

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)

reassessed u/s 143(3) r.w.s. 147 of the Act at Rs. 6,54,890 and 16 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO Rs. 7,67,320 respectively. For the remaining assessment years, that is, 2010- 11, 2012-13 and 2014-15, the case of the Appellant was selected for scrutiny and assessed under section

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)

reassessed u/s 143(3) r.w.s. 147 of the Act at Rs. 6,54,890 and 16 ITA 5273 to 5277/D/19 & 291/D/20 Jaibharat Mandal Ramlila & Dharamshala Society Vs. ITO Rs. 7,67,320 respectively. For the remaining assessment years, that is, 2010- 11, 2012-13 and 2014-15, the case of the Appellant was selected for scrutiny and assessed under section

DCIT CENTRAL CIRCLE-17, NEW DELHI vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed and cross\nobjection filed by the assessee is dismissed as infructuous

12A, section 44AB, section 440A, section 50B,\nsection 80-1A, section 80-1B, section 80-le, section .80-\n10, section 80JJM, section 80LA, section 92E, section\n115JB or section 115W1/ or to give a notice under clause\n(a) of subsection (2) of section 11 of the Act, the\nassessee shall furnish the same electronically. The\nassessee failed

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

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

reassessment proceedings. 2. The Appellant prays that the order be held as illegal having been passed in contravention of the principles of natural justice which are applicable to all the income-tax proceedings and mandate that the assessee be given a fair opportunity of hearing before making any addition/disallowance. WITHOUT PREJUDICE TO GROUNDS NO. I, II AND III GROUND

VINOD KUMAR BAJAJ,NEW DELHI vs. DCIT CENTRAL CIRCLE-32, NEW DELHI

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

Bench: Shri Saktijit Dey, Hon’Ble & Shri S.Rifaur Rahmanvinod Kumar Bajaj, Vs. Dcit, Plot No.1, Shivaji Enclave Road, Central Circle 32, Rajouri Garden, New Delhi. New Delhi – 110027. (Pan : Aadcr0962Q) (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate Shri Amit Garg, Ca Revenue By : Ms. Sapna Bhatia, Cit Dr Date Of Hearing : 09.09.2024 Date Of Order : 20.11.2024 Order Per S.Rifaur Rahman,Am: 1. This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-30, New Delhi [For Short ‘The Ld. Cit (A)] Dated 15.06.2023 For Assessment Year 2018-19 Raising Following Grounds Of Appeal :- “1. On The Facts & Circumstances Of The Case, The Order Passed By The Learned Commissioner Of Income Tax (Appeals) [Cit (A)] Is Bad Both In The Eye Of Law & On Facts. 2. On The Facts & Circumstances Of The Case, The Learned Cit(A) Has Erred, Both On Facts & In Law, In Rejecting The Contention Of The Assessee That The Order Passed By The Learned Ao Under Section 153Ar.W.S 143(3) Is Illegal & Bad In Law As The Same Has Been Passed Without Having Valid Jurisdiction.

reassessment framed under section 153A r.w.s 143(3) are in violation of mandatory provision s of Section 153A of the Act and as such the same is bad in eyes of law. (ii) That the CIT(A) has erred in ignoring the contention of the assessee that the purported approval u/s 153D of the Act is illegal

MAHAVIR TRANSMISSIN LTD ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25 , NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

reassessment framed under section 153A r.w.s 143(3) are in ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. violation of mandatory provisions of Section 153D of the Act and as such the same is bad in eyes of law. (ii) That the CIT(A) has erred in ignoring the contention of the assessee that the purported approval

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

reassessment framed under section 153A r.w.s 143(3) are in ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. violation of mandatory provisions of Section 153D of the Act and as such the same is bad in eyes of law. (ii) That the CIT(A) has erred in ignoring the contention of the assessee that the purported approval

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD., NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

reassessment framed under section 153A r.w.s 143(3) are in ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. violation of mandatory provisions of Section 153D of the Act and as such the same is bad in eyes of law. (ii) That the CIT(A) has erred in ignoring the contention of the assessee that the purported approval

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

reassessment framed under section 153A r.w.s 143(3) are in ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. violation of mandatory provisions of Section 153D of the Act and as such the same is bad in eyes of law. (ii) That the CIT(A) has erred in ignoring the contention of the assessee that the purported approval

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

reassessment framed under section 153A r.w.s 143(3) are in ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. violation of mandatory provisions of Section 153D of the Act and as such the same is bad in eyes of law. (ii) That the CIT(A) has erred in ignoring the contention of the assessee that the purported approval

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

reassessment framed under section 153A r.w.s 143(3) are in ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. violation of mandatory provisions of Section 153D of the Act and as such the same is bad in eyes of law. (ii) That the CIT(A) has erred in ignoring the contention of the assessee that the purported approval

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CORCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

reassessment framed under section 153A r.w.s 143(3) are in ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. violation of mandatory provisions of Section 153D of the Act and as such the same is bad in eyes of law. (ii) That the CIT(A) has erred in ignoring the contention of the assessee that the purported approval