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Documents citing Haryana State Roads & Bridges ... vs Addl. Cit,, Panchkula on 21 December, 2017

Jhasi Development Authority, Jhansi vs Dy. C.I.T., Circle-4, Agra on 13 January, 2021

The decision in the case of Jalandhar Development Authority (supra), Punjab Urban Planning & Development Authority (supra), Improvement Trust Vs. CIT (Bhatinda)(supra)& Haryana Urban Development, Panchkula Vs. CIT relied upon 13 by the Ld. DR have been rendered in the context of grant of registration u/s 12AA which stands on a slightly different footing as compared to cancellation of registration u/s 12AA(3). The grant of registration u/s 12AA(1)(b) requires satisfaction about the objects of the trust as well as genuineness of the activities, while for cancellation u/s 12AA(3) all that is insisted upon is the satisfaction as to whether the activities of the trust or institution are genuine or not and whether the activities are being carried on in accordance with the objects of the trust. Further we find that on the issue under adjudication in the present case, there are decisions of the Hon'ble Tribunal in favour of the assessee as pointed out by the Ld. AR and in such a situation it is settled law that the view favourable to the assessee has to be taken. Moreover the decision of the Hon'ble Madras High Court has precedence on the decisions of the Hon'ble Tribunal on this issue following the principles of judicial precedence.
Income Tax Appellate Tribunal - Agra Cites 89 - Cited by 1 - Full Document

Moonlight Properties Private Limited, ... vs Acit, Cc-Ii, Chandigarh on 1 April, 2024

11.2 In "Haryana State Roads & Bridges Development Corporation Ltd. Vs Commissioner of Income Tax, Panchkula", [2016] 75 taxmann.com 104 (P&H), the assessee ITA 216/CHD/2023 A.Y. 2014-15 23 sought to produce a Challan before the Tribunal showing that payment of tax was deducted at source in the Government Treasury, but the Tribunal did not permit it to do so. The Hon'ble High Court held that it was a fit case for the Tribunal to have exercised its powers under Rule 29 of the Appellate Tribunal Rules, 1963, requiring the production of the Challan evidencing the payment of the tax deducted at source in the Government Treasury; that all that was required was to direct the authorities to examine whether the Challan was genuine and whether the amount was paid into the Government Treasury or not in accordance with law; that the ends of justice certainly required the same; that even if the assessee had contended before the AO and the ld. CIT(A) that the amount was not payable, it would not make any difference if, in fact, the amount had been paid. 11.3 In "CIT Vsa Salig Ram Prem Nath", [1989] 45 taxman 322 (P&H), it was held that there can be no manner of doubt that a Tribunal is vested with the requisite authority and jurisdiction to admit additional evidence and material in order to do substantial justice to the parties.
Income Tax Appellate Tribunal - Chandigarh Cites 11 - Cited by 0 - Full Document

Dcit, New Delhi vs Omax Autos Ltd, Gurgaon on 14 January, 2026

41. Even otherwise, it is settled law that bank guarantee fees/ bank charges incurred for the purpose of business is a revenue expenditure and is allowable as a deduction [refer CIT vs. Sivakami Mills Ltd. (1993) 11 SCC 283; Haryana State Road & Bridges Development Corporation Ltd. vs. CIT, Panchkula [2016] 75 taxmann.com 104; J. K. Synthetics Ltd. vs. Commissioner of Income-tax2015] 55 taxmann.com 254 (Allahabad); Vikram Mills Ltd. vs. Commissioner of Income-tax[1999] 107 Taxman 344 (Gujarat); L & I SUCG JV CC 27 vs. Additional Commissioner of Income- tax [2019] 109 taxmann.com 529 (Delhi - Trib.)].
Income Tax Appellate Tribunal - Delhi Cites 16 - Cited by 0 - Full Document

Seal For Life India Pvt. Ltd., (Formerly ... vs The Income Tax Officer, Ward-1(1)(3),, ... on 2 August, 2018

10. We find that the assessee has produced certificates issued by chartered accountant specifying the rate at which tax deduction was required to be made from the remittances in question (at page nos. 86 - 89 of the paper-book) and copies of TDS challans evidencing such payments (at pages 84-85 of the paper-book). We find that, as learned counsel rightly points out, the judgment of Hon'ble Punjab & Haryana High Court, in the case of Haryana State Road & Bridges Development Corp. Ltd. Vs. CIT [(2016) 388 ITR 253 (P&H)] settles the issue in favour of the assessee in principle inasmuch as the TDS challans are genuine and the tax was rightly deducted, disallowance cannot be made. The plea of the learned counsel is indeed well taken. We, therefore, accept the claim of the assessee in principle and remit the matter to the file of the Assessing Officer for limited verification as above.
Income Tax Appellate Tribunal - Ahmedabad Cites 6 - Cited by 0 - Full Document
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