IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B’: NEW DELHI.

BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.319/Del/2025 (Assessment Year: 2018-19)

ITA No.320/Del/2025 (Assessment Year: 2019-20)

REC Limited, vs. ACIT – 10 (OSD), C/o D-22, Second Floor, Delhi.

South Extension 1, New Delhi – 110 049 (PAN :AAACR4512R)

ITA No.577/Del/2025 (Assessment Year: 2018-19)

ITA No.578/Del/2025 (Assessment Year: 2019-20 JCIT – 10 (OSD), vs, Rural Electrification Corporation Ltd., Delhi. Core-4, Scope Complex, Kasturba Nagar, 7 Lodhi Road, East Delhi 110003 (PAN : AAACR4512R)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Shri Ashwani Taneja, Advocate Shri Shivam Kukreja Advocate Shri Shantanu Jain, Advocate Shri D. Dubey, Advocate Ms. Ria Jain, Advocate REVENUE BY : Ms. Pooja Swroop, CITDR ITA No.609/Del/2025 (Assessment Year: 2020-21)

ITA No.579/Del/2025 (Assessment Year: 2021-22)

JCIT – 10 (OSD), vs, Rural Electrification Corporation Ltd., Delhi. Core-4, Scope Complex, Kasturba Nagar, 7 Lodhi Road, East Delhi 110003.

(PAN : AAACR4512R)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Ms. Menal Goel, CA Ms. Tanya Upreti, Advocate REVENUE BY : Ms. Pooja Swroop, CIT DR Shri