M/S. HAVELLS INDIA LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Anil Chaturvedi & Ms Suchitra Kamble(Through Video Conferencing) Vs Havells India Ltd. Acit 1, Raj Narian Marg, Ltu Civil Lines New Delhi New Delhi Aaach0351E (Respondent) (Appellant)

68,856/- made to the overseas entity, since the assessee bonafidely believed that such certification fee was not liable to tax in India, as the same was not covered within the meaning of “ Fee for Technical Services” as provided u/s 9(1) (vii) of the Act and/or the overriding provisions of the Double Taxation Avoidance Agreements. The aforesaid issue stands

PATANJALI YOGPEETH (NYAS),DELHI vs. ADIT(EXEMPTION), NEW DELHI

Appeal is allowed

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

68,99,745 covered under section 115-BBC of the Act. 12. That the Commissioner of Income-tax (Appeals) erred on facts and in law in upholding the addition of Rs.6,52,493, being the value of Tata Sumo (vehicle) received as donation by the appellant. 13. That the Commissioner of Income-tax (Appeals) erred on facts

ITO, WARD-25(2), NEW DELHI vs. TELPLAY PACKAGING SOLUTIONS P.LTD, NEW DELHI

The appeal of the Revenue is dismissed

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

80G of the Act. We also find that the Hon'ble Jurisdictional High Court in the case of Jatia Investment Company (Co.) vs. CIT reported in 206 ITR 718 (Cal) also supports the case of the assessee herein, wherein it was held as under: "It is finally emphasised by learned counsel for the assessee that the ultimate result is that

MANKIND PHARMA LIMITED,DELHI vs. DCIT, CIRCLE-1(1)(1), MEERUT

In the result, the additional Ground No

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

68,000 as against Rs.112,92,10,780 claimed by the appellant towards expenditure incurred on scientific research. 5.1 That the assessing officer failed to appreciate that the appellant having approved R&D Centres and having fulfilled the conditions of section 35(2AB) of the Act, is entitled to weighted deduction in respect of the entire gross expenditure incurred

ITO, WARD- 27(4), NEW DLEHI vs. ZEXUS AIR SERVICES PVT. LTD., GURGAON

In the result, the appeal filed by the Revenue as well as the CO filed by the assessee are dismissed

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year: 2014-15 Ito, Vs Zexus Air Services Pvt. Ltd., Ward-27(4), 148-149, Centrum Plaza, New Delhi. Sector-53, Dlf Phase-V, Gurgaon. Pan: Aaacz6541L Co No.121/Del/2018 (Ita No.2608/Del/2018) Assessment Year: 2014-15 Zexus Air Services Pvt. Ltd., Vs. Ito, 148-149, Centrum Plaza, Ward-27(4), Sector-53, Dlf Phase-V, New Delhi. Gurgaon. Pan: Aaacz6541L (Appellant) (Respondent) Assessee By : Shri Gaurav Bansal, Ca Revenue By : Smt. Sushma Singh, Cit-Dr Date Of Hearing : 31.03.2021 Date Of Pronouncement : 23.04.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 12Th January, 2018 Of The Cit(A)-9, New Delhi, Relating To Assessment Year 2014-15. Co No.121/Del/2018 The Assessee Has Filed The Co Against The Appeal Filed By The Revenue. For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Order.

vi) Abhijeet Enterprises Ltd. vs. ITO, ITA No.308/Kol/2017; vii) ITO vs. Bhagawat Marcom Pvt. Ltd., 109 taxman.com 350; viii) H.H. Sri Rama Verma vs. CIT, 57 taxmann 149 (SC); and ix) Abhishek Estate Ltd. vs. ITO, ITA No.1585/Ahm/2007. 10. We have considered the rival arguments made by both the sides, perused the orders

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S. SHRISH ENTERPRISES PRIVATE LIMITED, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandradcit, Room No. 225E, Cr Vs. M/S Shrish Enterprise Building, 2Nd Floor, Private Limited, Hall No. Ip Estate, 3 & 4, M-27/2, Badli New Delhi - 110002 Industrial Estate, Badli, Delhi – 110042 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs0684N Appellant .. Respondent

80G(2)(a), the donation must be a sum of money paid by the assessee." In view of the above decision the phrase 'any sum' employed in Section 68, cannot be extended to include any book entry, notional adjustment, payment in kind etc. In the facts of the present case, only book entry was passed in the balance sheet

AMWAY INDIA ENTERPRISES PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE 1(1), DELHI / NFAC, DELHI

Appeal of the assessee is allowed

Bench: Shri Sudhir Pareek & Shri Manish Agarwalamway India Enterprises Private Dcit, Limited, Circle-1(1), Ground Floor, Elegance Tower, Vs. Delhi/Nfac. Plot No.8, Non Hierarchical Commercial, Jasola, Delhi-110025. Pan-Aaaca5603Q (Appellant) (Respondent)

5. Ground of appeal No.1 is general in nature and needs no adjudication. 6. In Ground of appeal No. 2 assessee has challenged the various additions/disallowance made on account of transfer price adjustment and donation and further challenged the income computed in the order passed u/s 143(1) of the Amway India Enterprises Private Limited vs. DCIT Act where

DELHI DUTY FREE SERVICES PRIVATE LIMTED,DELHI vs. DCIT,CENTRAL CIRCLE-13, NEW DELHI

In the result, appeals of Revenue in decided as follows:

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

VI-A of the income tax act with respect to the donation u/s 80G of the act. As the requisite details as required by that section has not been furnished before us we direct the assessee to furnish the relevant information before the assessing officer in accordance with the law to claim any deduction under section 80G

DELHI DUTY FREE SERVICES PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE-13, DELHI

In the result, appeals of Revenue in decided as follows:

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

VI-A of the income tax act with respect to the donation u/s 80G of the act. As the requisite details as required by that section has not been furnished before us we direct the assessee to furnish the relevant information before the assessing officer in accordance with the law to claim any deduction under section 80G

DELHI DUTY FREE SERVICES PRIVATE LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-13 , DELHI

In the result, appeals of Revenue in decided as follows:

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

VI-A of the income tax act with respect to the donation u/s 80G of the act. As the requisite details as required by that section has not been furnished before us we direct the assessee to furnish the relevant information before the assessing officer in accordance with the law to claim any deduction under section 80G

MATA BHRAHI MANDIR TRUST,NEW DELHI vs. CIT(E), NEW DELHI

Appeal stands dismissed

Bench: Shri Kul Bharat & Dr. B.R.R. Kumaru/S 80G(5)(Vi) Of The I.T. Act, 1961

section 80G(5)(vi) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), rejecting assessee’s application for grant of exemption u/s 80G of the Act. 2. At the time of hearing no one attended the proceedings. It is seen from the records that no one has been attending the proceedings since 22.09.2022. It is transpired

MAX NEW YORK LIFE INSURANCE COMPANY LTD.,GURGAON vs. DCIT, CIRCLE- 1, LTU, NEW DELHI

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

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishimax New York Life Insurance Vs. Dcit, Company Ltd, Circle-1, Ltu, New Delhi Plot No. 90A, Sector-18, Udyog Vihar, Haryana (Appellant) (Respondent)

68. We noted that Section 44 of the Act start with a non-obstante clause and overriding other provisions of the Act, provides for profits and gains from life insurance business to be computed in accordance with the rules contained in the First Schedule to the Act. As per rule 2 of the First Schedule to the Act, profits

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

80G of the Act. The assessee society operates under the name of „Prudence School‟ in Ashok Vihar, New Delhi. On 24-08-2022, a search and seizure operation under section 132 of the Act was conducted on Smt Sudha Gupta, Shri Devendra Gupta and others including the Prudence Group and statements of some individuals were recorded. The case

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

80G of the Act. The assessee society operates under the name of „Prudence School‟ in Ashok Vihar, New Delhi. On 24-08-2022, a search and seizure operation under section 132 of the Act was conducted on Smt Sudha Gupta, Shri Devendra Gupta and others including the Prudence Group and statements of some individuals were recorded. The case

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

80G of the Act. The assessee society operates under the name of „Prudence School‟ in Ashok Vihar, New Delhi. On 24-08-2022, a search and seizure operation under section 132 of the Act was conducted on Smt Sudha Gupta, Shri Devendra Gupta and others including the Prudence Group and statements of some individuals were recorded. The case

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

In the result, the assessees’ appeals are allowed

80G of the Act. The assessee society operates under the name of ‘Prudence School’ in Ashok Vihar, New Delhi. On 24-08-2022, a search and seizure operation under section 132 of the Act was conducted on Smt Sudha Gupta, Shri Devendra Gupta and others including the Prudence Group and statements of some individuals were recorded. The case

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

In the result, the assessees’ appeals are allowed

80G of the Act. The assessee society operates under the name of ‘Prudence School’ in Ashok Vihar, New Delhi. On 24-08-2022, a search and seizure operation under section 132 of the Act was conducted on Smt Sudha Gupta, Shri Devendra Gupta and others including the Prudence Group and statements of some individuals were recorded. The case

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

In the result, the assessees’ appeals are allowed

80G of the Act. The assessee society operates under the name of ‘Prudence School’ in Ashok Vihar, New Delhi. On 24-08-2022, a search and seizure operation under section 132 of the Act was conducted on Smt Sudha Gupta, Shri Devendra Gupta and others including the Prudence Group and statements of some individuals were recorded. The case