Search: section 68 | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

255 results for “section 68”+ Section 12Aclear

Sorted by relevance

Delhi255 Mumbai198 Bangalore139 Ahmedabad87 Jaipur77 Kolkata68 Hyderabad49 Pune38 Chandigarh36 Lucknow35 Calcutta34 Chennai33 Indore20 Karnataka19 Visakhapatnam15 Rajkot15 Raipur14 Nagpur10 Cochin9 Agra8 Surat8 Amritsar6 Allahabad6 SC6 Varanasi5 Telangana4 Patna4 Cuttack3 Guwahati3 Jabalpur2 Jodhpur1

Key Topics

Section 12A92 Addition to Income62 Section 6858 Section 153A55 Section 14A49 Exemption48 Section 1143 Section 153D39 Section 143(3)38 Disallowance

SHAIKSHANIK KEISHANK SAMAJ,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

In the result, all the appeal of the assessee is dismissed

ITA 650/DEL/2012[2008-09]Status: DisposedITAT Delhi26 Sept 2019AY 2008-09

For Appellant: Sh. Praveen Singhal, CA &For Respondent: Sh. N. K. Bansal, Sr. DR

Section 11Section 115BSection 12Section 12ASection 143(3)Section 250Section 68

12A of the Act. It was held that Section 68 of the Act has no application to the facts

Showing 1–20 of 255 · Page 1 of 13

...

23

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

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

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

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

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(3)Section 144BSection 144CSection 68

Section 68 is applicable w.e.f 01.04.2013 and is applicable only where the shareholder is a resident in India and not when the shareholder is a non-resident. The relevant observation of the Court are as under: “2.31 We also observed that the increase in share capital was not on account of any new shareholders being brought in, rather

KAMLESH RANI,NEW DELHI vs. ITO, WARD-39(1), NEW DELHI

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8218/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 10(38)Section 139Section 143(2)Section 68Section 69C

68 can’t be pressed into service; Notably books of accounts are analysed in following provisions of the Act: a) Section 2 clause (12A

VISHAL KASHYAP,NEW DELHI vs. ITO, WARD-39(1), NEW DELHI

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8221/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 10(38)Section 139Section 143(2)Section 68Section 69C

68 can’t be pressed into service; Notably books of accounts are analysed in following provisions of the Act: a) Section 2 clause (12A

PREM RATTAN GUPTA,NEW DELHI vs. ITO, WARD-39(1), NEW DELHI

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8223/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 10(38)Section 139Section 143(2)Section 68Section 69C

68 can’t be pressed into service; Notably books of accounts are analysed in following provisions of the Act: a) Section 2 clause (12A

NAZIA ZAFAR,DELHI vs. ITO, WARD- 46(3), NEW DELHI

In the result, all the 04 appeals of all the above assessee are partly

ITA 8093/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Feb 2019AY 2014-15

Bench: Shri H.S. Sidhuay : 2014-15 Nazia Zafar, Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaipz25398) (Appellant) (Respondent) Ay: 2015-16 Naseem Zafar Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaapz2495G) (Appellant) (Respondent) Ay: 2015-16 Vs. Naseem Saad Ito, Ward 46(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aarps3364A (Appellant) (Respondent) Ay: 2015-16

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 10(38)Section 131Section 133ASection 139Section 143(2)Section 68Section 69C

68 can’t be pressed into service; Notably books of accounts are analysed in following provisions of the Act: a) Section 2 clause (12A

NASEEM SAAD,NEW DELHI vs. ITO, WARD-46(5), NEW DELHI

In the result, all the 04 appeals of all the above assessee are partly

ITA 208/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay : 2014-15 Nazia Zafar, Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaipz25398) (Appellant) (Respondent) Ay: 2015-16 Naseem Zafar Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaapz2495G) (Appellant) (Respondent) Ay: 2015-16 Vs. Naseem Saad Ito, Ward 46(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aarps3364A (Appellant) (Respondent) Ay: 2015-16

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 10(38)Section 131Section 133ASection 139Section 143(2)Section 68Section 69C

68 can’t be pressed into service; Notably books of accounts are analysed in following provisions of the Act: a) Section 2 clause (12A

NASEEM ZAFAR,NEW DELHI vs. ITO, WARD-46(3), NEW DELHI

In the result, all the 04 appeals of all the above assessee are partly

ITA 207/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay : 2014-15 Nazia Zafar, Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaipz25398) (Appellant) (Respondent) Ay: 2015-16 Naseem Zafar Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaapz2495G) (Appellant) (Respondent) Ay: 2015-16 Vs. Naseem Saad Ito, Ward 46(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aarps3364A (Appellant) (Respondent) Ay: 2015-16

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 10(38)Section 131Section 133ASection 139Section 143(2)Section 68Section 69C

68 can’t be pressed into service; Notably books of accounts are analysed in following provisions of the Act: a) Section 2 clause (12A

DAYA BANSAL,DELHI vs. ACIT, CIRCLE- 48(1), NEW DELHI

In the result, all the 03 appeals of the assessees are partly allowed

ITA 7806/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 10(38)Section 139Section 143(2)Section 68Section 69C

68 can’t be pressed into service; Notably books of accounts are analysed in following provisions of the Act: a) Section 2 clause (12A

AMITABH BANSAL,DELHI vs. ITO, WARD- 46(4), NEW DELHI

In the result, all the 03 appeals of the assessees are partly allowed

ITA 7804/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 10(38)Section 139Section 143(2)Section 68Section 69C

68 can’t be pressed into service; Notably books of accounts are analysed in following provisions of the Act: a) Section 2 clause (12A

ANJUL BANSAL,DELHI vs. ITO, WARD- 46(4), NEW DELHI

In the result, all the 03 appeals of the assessees are partly allowed

ITA 7802/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 10(38)Section 139Section 143(2)Section 68Section 69C

68 can’t be pressed into service; Notably books of accounts are analysed in following provisions of the Act: a) Section 2 clause (12A

SURENDER KUMAR,NEW DELHI vs. ITO, WARD-39(2), NEW DELHI

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

ITA 8219/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Feb 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Surender Kumar, Vs. Ito, Ward 39(2), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm2941L (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 10(38)Section 139Section 143(2)Section 68Section 69A

68 can’t be pressed into service; Notably books of accounts are analysed in following provisions of the Act: a) Section 2 clause (12A

NISHANK GUPTA,NEW DELHI vs. ITO, WARD- 32(5), NEW DELHI

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8244/DEL/2018[2015-16]Status: DisposedITAT Delhi05 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2014-15 Aashna Capital Services (P) Vs. Ito, Ward 1(2), Ltd., New Delhi C/O Kapil Goel, Advocate, F-26/124, Sector-7, Rohini, Delhi (Pan: Aahca2030J) (Appellant) (Respondent) Ay: 2015-16 Nishank Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg2238E) (Appellant) (Respondent) Ay: 2015-16 Prity Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Ahepg6510C) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 1Section 10(38)Section 139Section 143(2)Section 68Section 69C

68 can’t be pressed into service; Notably books of accounts are analysed in following provisions of the Act: a) Section 2 clause (12A

PRITY GUPTA,DELHI vs. ITO, WARD- 32(5), NEW DELHI

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8245/DEL/2018[2015-16]Status: DisposedITAT Delhi05 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2014-15 Aashna Capital Services (P) Vs. Ito, Ward 1(2), Ltd., New Delhi C/O Kapil Goel, Advocate, F-26/124, Sector-7, Rohini, Delhi (Pan: Aahca2030J) (Appellant) (Respondent) Ay: 2015-16 Nishank Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg2238E) (Appellant) (Respondent) Ay: 2015-16 Prity Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Ahepg6510C) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 1Section 10(38)Section 139Section 143(2)Section 68Section 69C

68 can’t be pressed into service; Notably books of accounts are analysed in following provisions of the Act: a) Section 2 clause (12A

AASHNA CAPITAL SERVICES (P) LTD.,GURGAON vs. ITO, WARD- 1(2), NEW DELHI

In the result, all the 03 appeals of the assessees are partly allowed

ITA 7710/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Aashna Capital Services (P) Vs. Ito, Ward 1(2), Ltd., New Delhi C/O Kapil Goel, Advocate, F-26/124, Sector-7, Rohini, Delhi (Pan: Aahca2030J) (Appellant) (Respondent) Ay: 2015-16 Nishank Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg2238E) (Appellant) (Respondent) Ay: 2015-16 Prity Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Ahepg6510C) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 1Section 10(38)Section 139Section 143(2)Section 68Section 69C

68 can’t be pressed into service; Notably books of accounts are analysed in following provisions of the Act: a) Section 2 clause (12A

VINESH MAHESHWARI,NEW DELHI vs. ITO, WARD- 61(3), NEW DELHI

In the result, both the appeals filed by the assessees are partly allowed

ITA 7210/DEL/2018[2015-16]Status: DisposedITAT Delhi01 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Vinesh Maheswari, Vs. Ito, Ward 61(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm2940M) (Appellant) (Respondent) & Ay: 2015-16 Rima Maheswari, Vs. Ito, Ward 61(2), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm6735L) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 10(38)Section 115BSection 139Section 143(2)Section 68

68 can’t be pressed into service; Notably books of accounts are analysed in following provisions of the Act: a) Section 2 clause (12A

RIMA MAHESHWARI,NEW DELHI vs. ITO, WARD- 61(2), NEW DELHI

In the result, both the appeals filed by the assessees are partly allowed

ITA 7211/DEL/2018[2015-16]Status: DisposedITAT Delhi01 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Vinesh Maheswari, Vs. Ito, Ward 61(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm2940M) (Appellant) (Respondent) & Ay: 2015-16 Rima Maheswari, Vs. Ito, Ward 61(2), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm6735L) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 10(38)Section 115BSection 139Section 143(2)Section 68

68 can’t be pressed into service; Notably books of accounts are analysed in following provisions of the Act: a) Section 2 clause (12A

REKHA MAHESHWARI,NEW DELHI vs. ITO, WARD- 55(1), NEW DELHI

In the result, the assessees’s appeal is partly allowed

ITA 43/DEL/2019[2015-16]Status: DisposedITAT Delhi01 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Ms. Rekha Maheswari, Vs. Ito, Ward 55(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm2941L (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 10(38)Section 115BSection 139Section 143(2)Section 68

68 can’t be pressed into service; Notably books of accounts are analysed in following provisions of the Act: a) Section 2 clause (12A

AMIT GARG ,DELHI vs. ITO, WARD- 10(2), NEW DELHI

In the result, the assessees’s appeal is partly allowed

ITA 2724/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Feb 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Amit Garg, Vs. Ito, Ward 10(2), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aahpg2528C) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 10(38)Section 139Section 143(2)Section 68Section 69CSection 69c

68 can’t be pressed into service; Notably books of accounts are analysed in following provisions of the Act: a) Section 2 clause (12A

SOCIETY FOR WELFARE AWARENESS RESEARCH AND GUIDANCE,DELHI vs. ITO (EXEMPTIONS), WARD 2(2), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 4702/DEL/2019[2011-12]Status: DisposedITAT Delhi27 Apr 2022AY 2011-12

Bench: Shri R. K. Panda[Assessment Year: 2011-12]

Section 12ASection 133ASection 143(2)Section 147Section 148Section 68

12A vide order dated 30th August, 2007, w.e.f. 01.04.2003 and approval under section 80G(5) vide order dated 10th February, 2010. The assessee has also been granted approval under section 35(i)(ii) of the I.T. Act by the Government of India vide Notification dated 01.02.2008 w.e.f. 01.04.2007 for carrying out scientific research. It is not in dispute