ITAT Amritsar Judgments — January 2020

M/S SHREE BABA GAJJA JI JAIN SOCIETY (REGD.),JALANDHAR vs INCOME TAX OFFICER, (EXAMPTION), JALANDHAR

ITA 539/ASR/2017[2014-15]Status: Disposed15 Jan 2020AY 2014-15Remanded

The Tribunal held that the authorities below failed to properly consider the utilization of donations for the society's aims and objects, particularly for temple construction. The issue of the addition of donations was therefore remanded back to the Assessing Officer for fresh adjudication.

SHRI JASBIR SINGH,JALANDHAR vs INCOME TAX OFFICER,WARD-I (2), JALANDHAR

ITA 426/ASR/2018[2011-12]Status: Disposed15 Jan 2020AY 2011-12Allowed

The Tribunal held that the AO's reasons for reopening the assessment were not valid as they showed a non-application of mind. The reassessment order was quashed due to the invalid assumption of jurisdiction.

MESERS BORDER PEOPLE EDUCATION SOCIETY,FEROZPUR vs COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

ITA 469/ASR/2018[2016-17]Status: Disposed15 Jan 2020AY 2016-17Remanded

The Tribunal held that the CIT erred in rejecting the application for registration under Section 12AA based on the fact that the assessee had previously claimed exemption under Section 10(23C). The Tribunal noted that the High Court has upheld that an assessee cannot be denied registration under Section 12AA merely because they could have claimed exemption under Section 10(23C). The Tribunal also found that the CIT did not raise any doubt regarding the objects of the society.

SHRIMATI HARMOHINDER KAUR,JALANDHAR vs DEPUTY COMMISSIONER OF INCOME TAX, OFFICER CENTRAL CIRCLE-II, JALANDHAR

ITA 568/ASR/2018[2009-10]Status: Disposed15 Jan 2020AY 2009-10Allowed

The Tribunal held that jottings in a diary, without corroboration, do not constitute conclusive proof of an on-money transaction. The presumption under Section 292C of the Act cannot be made against the assessee solely based on such diary entries, especially when the diary does not belong to the assessee and its contents are not in her handwriting.

SH. KARAMJIT SINGH RAI,HOSHIARPUR vs INCOME TAX OFFICER, HOSHIARPUR

ITA 227/ASR/2019[2010-11]Status: Disposed15 Jan 2020AY 2010-11Allowed

The Tribunal held that the reassessment proceedings under Section 147 were initiated without proper compliance with the mandatory conditions. The AO's reasons to believe were based on suspicion and lacked corroborative material, failing to establish a nexus between the investment and the assessee's income.

SH.ARUN NARULA,AMRITSAR vs DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

ITA 127/ASR/2019[2010-11]Status: Disposed1 Jan 2020AY 2010-11Allowed

The Tribunal condoned the delay in filing the appeals. Following the Delhi High Court's decision in CIT vs. Kabul Chawla, the Tribunal held that no additions can be made under Section 153A if assessment proceedings were already completed and no incriminating material was found during the search.

SH. ARUN NARULA,AMRITSAR vs DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

ITA 128/ASR/2019[2011-12]Status: Disposed1 Jan 2020AY 2011-12Allowed

The Tribunal condoned the delay in filing the appeals. Following the Delhi High Court's decision in CIT vs. Kabul Chawla, the Tribunal held that no additions can be made under Section 153A if assessment proceedings were already completed and no incriminating material was found during the search.

SMT. MANJU MITTAL,FEROZE PUR CANTT vs DY. COMMISSIONER OF INCOME VTAX CENTRAL CIRCLE-1, JALANDHAR

ITA 193/ASR/2019[2012-13]Status: Disposed1 Jan 2020AY 2012-13Allowed

The Tribunal held that if the assessment proceedings for the year under consideration were already completed before the search, and no incriminating material was found during the search, no addition can be made for such unabated assessment. The Tribunal followed the Delhi High Court's decision in CIT vs. Kabul Chawla, which was also confirmed by the Supreme Court.

SHRI KASHMIRA SINGH,FEROZEPUR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

ITA 275/ASR/2019[2011-12]Status: Disposed1 Jan 2020AY 2011-12Allowed

The Tribunal held that if an assessment has already been completed under Section 143(1) and no incriminating material is found during a search operation, no addition can be made under Section 153A for unabated assessments. The Tribunal followed the Delhi High Court's decision in CIT vs. Kabul Chawla, which was upheld by the Supreme Court.

SHRI KASHMIR SINGH,FEROZEPUR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

ITA 274/ASR/2019[2010-11]Status: Disposed1 Jan 2020AY 2010-11Allowed

The Tribunal held that if an assessment has already been completed under Section 143(1) and no incriminating material is found during a search operation, no addition can be made under Section 153A for unabated assessments. The Tribunal followed the Delhi High Court's decision in CIT vs. Kabul Chawla, which was upheld by the Supreme Court.

SHRI GURMEET SINGH,FEROZEPUR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

ITA 272/ASR/2019[2010-11]Status: Disposed1 Jan 2020AY 2010-11Allowed

The Tribunal held that if an assessment has already been completed under Section 143(1) and no incriminating material is found during a search operation, no addition can be made under Section 153A for unabated assessments. The Tribunal followed the Delhi High Court's decision in CIT vs. Kabul Chawla, which was upheld by the Supreme Court.

SHRI GURMEET SINGH,FEROZEPUR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

ITA 273/ASR/2019[2011-12]Status: Disposed1 Jan 2020AY 2011-12Allowed

The Tribunal held that if an assessment has already been completed under Section 143(1) and no incriminating material is found during a search operation, no addition can be made under Section 153A for unabated assessments. The Tribunal followed the Delhi High Court's decision in CIT vs. Kabul Chawla, which was upheld by the Supreme Court.