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)

AC, more so when draft assessment order under section 144C was passed by NFAC, is beyond jurisdiction and illegal in terms of section 144B of the Act. 2. That on the facts and circumstances of the case and in law, the impugned assessment completed in violation of mandatory directions of the Dispute Resolution Panel (DRP) is illegal

LALA SHER SINGH MEMORIAL JEEVAN VIGYAN TRUST SOCIETY,DELHI vs. PCIT (CENTRAL)-3, JHANDEWALAN NEW DELHI, DELHI

In the result, the assessees‟ appeals are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

ac) of sub- section (1) of 4 section 12A as it stood immediately before its amendment vide the Finance Act, 2023,] during previous year beginning on 1st day of April, 2021, the provisional registration shall be effective from the assessment year beginning on 1st day of April, 2022. Lala Sher Singh Memorial Jeevan Vigyan Trust Society Jindal Charitable

FLORENCE NIGHTINGALE EDUCATIONAL SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, DELHI

In the result, the assessees‟ appeals are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

ac) of sub- section (1) of 4 section 12A as it stood immediately before its amendment vide the Finance Act, 2023,] during previous year beginning on 1st day of April, 2021, the provisional registration shall be effective from the assessment year beginning on 1st day of April, 2022. Lala Sher Singh Memorial Jeevan Vigyan Trust Society Jindal Charitable

JINDAL CHARITABLE SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, DELHI

In the result, the assessees‟ appeals are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

ac) of sub- section (1) of 4 section 12A as it stood immediately before its amendment vide the Finance Act, 2023,] during previous year beginning on 1st day of April, 2021, the provisional registration shall be effective from the assessment year beginning on 1st day of April, 2022. Lala Sher Singh Memorial Jeevan Vigyan Trust Society Jindal Charitable

ADARSH SHIV SHAKTI SHIKSHA SAMITI,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

ac) of sub- section (1) of 4 section 12A as it stood immediately before its amendment vide the Finance Act, 2023,] during previous year beginning on 1st day of April, 2021, the provisional registration shall be effective from the assessment year beginning on 1st day of April, 2022. (8) In case of an application made in Form

SHRI NARENDRA CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

ac) of sub- section (1) of 4 section 12A as it stood immediately before its amendment vide the Finance Act, 2023,] during previous year beginning on 1st day of April, 2021, the provisional registration shall be effective from the assessment year beginning on 1st day of April, 2022. (8) In case of an application made in Form

PRESIDIUM EDUCATIONAL & CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3 , DELHI

In the result, the assessees’ appeals are allowed

ac) of sub- section (1) of 4 section 12A as it stood immediately before its amendment vide the Finance Act, 2023,] during previous year beginning on 1st day of April, 2021, the provisional registration shall be effective from the assessment year beginning on 1st day of April, 2022. (8) In case of an application made in Form

DIVINE EDUCATIONAL AND CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

ac) of sub- section (1) of 4 section 12A as it stood immediately before its amendment vide the Finance Act, 2023,] during previous year beginning on 1st day of April, 2021, the provisional registration shall be effective from the assessment year beginning on 1st day of April, 2022. (8) In case of an application made in Form

SHAKUNTALAM EDUCATIONAL SOCIETY EAST DELHI,NEW DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3, DELHI

In the result, the assessees’ appeals are allowed

ac) of sub- section (1) of 4 section 12A as it stood immediately before its amendment vide the Finance Act, 2023,] during previous year beginning on 1st day of April, 2021, the provisional registration shall be effective from the assessment year beginning on 1st day of April, 2022. (8) In case of an application made in Form

NATHANEIL JUNIOR EDUCATION SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3 , DELHI

In the result, the assessees’ appeals are allowed

ac) of sub- section (1) of 4 section 12A as it stood immediately before its amendment vide the Finance Act, 2023,] during previous year beginning on 1st day of April, 2021, the provisional registration shall be effective from the assessment year beginning on 1st day of April, 2022. (8) In case of an application made in Form

MMTC LTD vs. DCIT, CIRCLE-5(1),,

In the result, the assessees’ appeals are allowed

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

ac) of sub- section (1) of 4 section 12A as it stood immediately before its amendment vide the Finance Act, 2023,] during previous year beginning on 1st day of April, 2021, the provisional registration shall be effective from the assessment year beginning on 1st day of April, 2022. (8) In case of an application made in Form

COMMISSIONER OF INCOME TAX vs. SMT MEERA DEVI

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

AC- IT (Central Circle XIV). Initially no one appeared on behalf of the two assessees. Later the AO issued notice under Section 153 C to both the assessees, asking them to file return of income for the years under consideration. In response to this, the assessees filed their return on 28.03.2006. These returns were later assessed and explanations sought

COMMISSIONER OF INCOME TAX vs. SMT MEERA DEVI

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

AC- IT (Central Circle XIV). Initially no one appeared on behalf of the two assessees. Later the AO issued notice under Section 153 C to both the assessees, asking them to file return of income for the years under consideration. In response to this, the assessees filed their return on 28.03.2006. These returns were later assessed and explanations sought

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

section 9(1)(vi) of the Act brought into force by the Finance Act, 2012 are applicable to domestic laws and the said amended definition cannot be extended to DTAA, where the term has been defined originally and not amended." xxxx xxxx xxxx 26. In view of the above said facts, we hold that there is no merit

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

section 9(1)(vi) of the Act brought into force by the Finance Act, 2012 are applicable to domestic laws and the said amended definition cannot be extended to DTAA, where the term has been defined originally and not amended." xxxx xxxx xxxx 26. In view of the above said facts, we hold that there is no merit

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

section 9(1)(vi) of the Act brought into force by the Finance Act, 2012 are applicable to domestic laws and the said amended definition cannot be extended to DTAA, where the term has been defined originally and not amended." xxxx xxxx xxxx 26. In view of the above said facts, we hold that there is no merit

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

section 9(1)(vi) of the Act brought into force by the Finance Act, 2012 are applicable to domestic laws and the said amended definition cannot be extended to DTAA, where the term has been defined originally and not amended." xxxx xxxx xxxx 26. In view of the above said facts, we hold that there is no merit

KARAMSHI JETHABHAI SOMAIYA (DELHI) TRUST,DELHI vs. CIRCLE EXEMPT 1(1), DELHI, NEW DELHI, DELHI,

The appeals of the assessee are allowed

Bench: Shri M Balaganesh & Shri Vimal Kumar

12A(1)(ac(ii) under section 80G(5) of the I.T. Act were filed. The documents submitted by appellant showed that no charitable activity was initiated. As per income and expenditure account no expense has been incurred on any charitable activity as detailed in section 2(15) of the Income Tax Act, 1961. So application was rejected

KARAMSHI JETHABHAI SOMAIYA (DELHI) TRUST,DELHI vs. CIRCLE EXEMPT 1(1), DELHI, DELHI

The appeals of the assessee are allowed

Bench: Shri M Balaganesh & Shri Vimal Kumar

12A(1)(ac(ii) under section 80G(5) of the I.T. Act were filed. The documents submitted by appellant showed that no charitable activity was initiated. As per income and expenditure account no expense has been incurred on any charitable activity as detailed in section 2(15) of the Income Tax Act, 1961. So application was rejected