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

17A "(5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner, authorised by the Board shall pass an order in writing granting registration under clause (a), or clause (c), of sub-section (1) of section 12AB read with sub- section (3) of the said section in Form No. 10AC and issue

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

17A "(5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner, authorised by the Board shall pass an order in writing granting registration under clause (a), or clause (c), of sub-section (1) of section 12AB read with sub- section (3) of the said section in Form No. 10AC and issue

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

In the result, the assessees’ appeals are allowed

17A "(5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner, authorised by the Board shall pass an order in writing granting registration under clause (a), or Page 13 of 27 clause (c), of sub-section (1) of section 12AB read with sub- section (3) of the said section 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

17A "(5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner, authorised by the Board shall pass an order in writing granting registration under clause (a), or Page 13 of 27 clause (c), of sub-section (1) of section 12AB read with sub- section (3) of the said section in Form

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

In the result, the assessees’ appeals are allowed

17A "(5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner, authorised by the Board shall pass an order in writing granting registration under clause (a), or Page 13 of 27 clause (c), of sub-section (1) of section 12AB read with sub- section (3) of the said section 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

17A "(5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner, authorised by the Board shall pass an order in writing granting registration under clause (a), or Page 13 of 27 clause (c), of sub-section (1) of section 12AB read with sub- section (3) of the said section in Form

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

In the result, the assessees’ appeals are allowed

17A "(5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner, authorised by the Board shall pass an order in writing granting registration under clause (a), or Page 13 of 27 clause (c), of sub-section (1) of section 12AB read with sub- section (3) of the said section in Form

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

In the result, the assessees’ appeals are allowed

17A "(5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner, authorised by the Board shall pass an order in writing granting registration under clause (a), or Page 13 of 27 clause (c), of sub-section (1) of section 12AB read with sub- section (3) of the said section 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)

17A "(5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner, authorised by the Board shall pass an order in writing granting registration under clause (a), or Page 13 of 27 clause (c), of sub-section (1) of section 12AB read with sub- section (3) of the said section in Form

LAKHMI CHAND CHARITABLE SOCIETY,NEW DELHI vs. PCIT CENTRAL 3, NEW DELHI

Bench: Shri S. Rifaur Rahman & Ms.Madhumita Roylakhmi Chand Vs. Principal Commissioner Charitable Society, Of Income Tax, Central-3 Elephanta Lane, Behind Room No. 325, 3Rd Floor, Sector-10/6 Market, New Income Tax Building, E-3 Golak Dham, Sector-10, Ara Centre, Jhandewalan Dwarka, Extension, New Delhi - 110075 New Delhi - 110055

17A P a g e | 20 Lakhmi Chand Charitable Society Vs. Pr.CIT, Central-3 "(5) On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner, authorised by the Board shall pass an order in writing granting registration under clause (a), or clause (c), of sub-section (1) of section 12AB read with sub-section

M/S MAGIC AUTO (P) LTD.,,NEW DELHI vs. ACIT, NEW DELHI

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

17A, DDA Flats, Ashok Vihar, Phase-1, Delhi. These four BAHIs were for the period from 01.04.2008 to 30.06.2009 i.e., the date of the search, were cash book, ledger, sale book of Mahesh Mehta group for recording few accounted as well as all unaccounted transactions from all business activities of the group regarding Kattha Manufacturing in M/s. Mahesh Wood Products

ACIT, NEW DELHI vs. M/S. STARLIGHT REALTORS (P) LTD., DELHI

In the result, appeal of the Revenue is dismissed and cross objection of the assessee is allowed

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2006-07 Acit, Central Circle-3, New Vs. M/S. Starlight Realtors (P) Delhi Ltd., Ba-17A, Dda Flats, Ashok Vihar, Delhi Gir/Pan :Aajcs3398H (Appellant) (Respondent) & C.O. No. 235/Del/2014 [In Ita No. 57/Del/2014] Assessment Year: 2006-07 M/S. Starlight Realtors (P) Vs. Acit, Central Circle-3, New Ltd., Ba-17A, Dda Flats, Delhi Ashok Vihar, Delhi Gir/Pan :Aajcs3398H (Appellant) (Respondent) Department By Smt. Pramita M. Bhishwash, Cit(Dr) Assessee By Sh. S.K. Gupta, Ca Date Of Hearing 30.06.2016 Date Of Pronouncement 29.07.2016 Order Per O.P. Kant, A.M.: This Appeal By The Revenue & The Cross Objection By The Assessee Are Directed Against Order Dated 24/10/2013 Of The Learned Commissioner Of Income-Tax (Appeals)-I, New C.O. No. 235/Del/2014 Ay: 2006-07 Delhi For Assessment Year 2006-07. The Grounds Of Appeal Raised By The Revenue Are As Under: “1. The Commissioner Of Income Tax (Appeal) Erred In Law & On Facts In Deleting The Addition Of Rs.50,00,000/- U/S 68 Of The Act W.R.T. Procurement Of Accommodation Entries Through Share Application Money From Non-Descript Companies. 2. The Commissioner Of Income Tax (Appeal) Erred In Law & On Facts In Deleting An Addition Of Rs.25,000/- Made By The Ao W.R.T. Commission Paid @ 5% For Procurement Of Accommodation Entries Through Share Application Money From Non-Descript Companies. 3. The Commissioner Of Income Tax (Appeal) Erred In Admitting Additional Evidence Under Rule 46A. 4. (A)The Order Of The Cit(A) Is Erroneous & Not Tenable In Law & On Facts. (B)The Appellant Craves Leave To Add, Alter Or Amend Any/All The Grounds Of Appeal Before Or During The Course Of The Hearing Of The Appeal.”

17A, DDA Flats, Delhi Ashok Vihar, Delhi GIR/PAN :AAJCS3398H (Appellant) (Respondent) Department by Smt. Pramita M. Bhishwash, CIT(DR) Assessee by Sh. S.K. Gupta, CA Date of hearing 30.06.2016 Date of pronouncement 29.07.2016 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue and the cross objection by the assessee are directed against order dated 24/10/2013 of the learned Commissioner

MEENAKSHI FOUNDATION,NEW DELHI vs. PCIT CENTRAL 3, NEW DELHI

In the result, the appeal filed by the assessee for AY 2016-17 is allowed

17A\n\"(5) On receipt of an application in Form No. 10A, the Principal\nCommissioner or Commissioner, authorised by the Board shall pass an\norder in writing granting registration under clause (a), or clause (c), of\nsub-section (1) of section 12AB read with sub-section (3) of the said\nsection in Form No. 10AC and issue

ARYA SMAJ MODEL TOWN,DELHI vs. PCIT, CENTRAL -3, NEW DELHI

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

17A\n\"(5) On receipt of an application in Form No. 10A, the Principal\nCommissioner or Commissioner, authorised by the Board shall pass an\norder in writing granting registration under clause (a), or clause (c), of\nsub-section (1) of section 12AB read with sub-section (3) of the said\nsection in Form No. 10AC and issue

ACIT, NEW DELHI vs. M/S. CLIFF CONSTRUCTION (P) LTD., DELHI

In the result, the appeal filed by the Revenue is allowed for statistical

Bench: Shri R. K. Pandaassessment Year : 2003-04 Acit, Central Circle- 3, Cliff Construction (P) Ltd., New Delhi. Ba- 17A, Vs. Ashok Vihar, Phase- 1, Delhi.

17A, Vs. Ashok Vihar, Phase- 1, Delhi. PAN : AAACC0332L (Appellant) (Respondent) : Shri Amit Jain, Sr.DR Department by Assessee by : Shri Suresh Kr. Gupta, CA Date of hearing : 26-10-2017 Date of pronouncement : 08-11-2017 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated

DABUR INVEST CORP,NEW DELHI vs. PRCIT-16, NEW DELHI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2013-14] & [A.Y 2014-15]

17A which reads as under : “17. Transfer of Shares by Dabur 17.A1 Transfer of Shares by Dabur – During the Ten year Period. Subject to Applicable Law, Dabur shall not transfer its shares to any Third Party during the Ten Year Period except in accordance with clause 16 of this Agreement. 17.A.2 Transfer of Dabur Shares – After

DABUR INVEST CORP,NEW DELHI vs. PRCIT-16, NEW DELHI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2013-14] & [A.Y 2014-15]

17A which reads as under : “17. Transfer of Shares by Dabur 17.A1 Transfer of Shares by Dabur – During the Ten year Period. Subject to Applicable Law, Dabur shall not transfer its shares to any Third Party during the Ten Year Period except in accordance with clause 16 of this Agreement. 17.A.2 Transfer of Dabur Shares – After

MUKUL JOSHI,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals of the Assessee are allowed

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

68,750/- for the A.Y. 2013- 2014. The A.O. completed the assessments under section 153A/143(3) and made addition of Rs.36 lakhs in A.Y. 2012-2013 on account of undisclosed expenditure made by assessee for construction of residential property at Noida and in A.Y. 2013-2014, A.O. made addition of Rs.37,50,000/- on account of the same which