ITAT Amritsar Judgments — September 2021

MESERS THE BAINS COOPERATIVE THRIFT AND CREDIT SOCIETY LIMITED,HOSHIARPUR vs ASSISTANT COMMISSIONER OF INCOME TAX, HOSHIARPUR CIRCLE, HOSHIARPUR

ITA 384/ASR/2018[2013-14]Status: Disposed22 Sept 2021AY 2013-14Allowed

The Tribunal held that the assessee is a cooperative society and not a banking company. The deduction under Section 80P(2)(a)(i) is allowable to cooperative societies engaged in the business of banking.

MESERS HOTEL SAPHHIRE,BATHINDA vs INCOME TAX OFICER, WARD-1(1), BATHINDA

ITA 289/ASR/2018[2014-15]Status: Disposed22 Sept 2021AY 2014-15Withdrawn

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

LORD MAHAVIRA HOMOEOPHATIC MEDICAL COLLEGE AND HOSPITAL,LUDHIANA vs INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

ITA 383/ASR/2018[2014-15]Status: Disposed21 Sept 2021AY 2014-15Partly Allowed

The Tribunal held that the assessee is entitled to registration under Section 12AA based on deeming provisions and the explanation to Section 12A. The assessee should be treated as a charitable institution for all assessment years.

M/S LORD MAHAVIRA HOMEOP[ATHIC MEDICAL COLLEGE & HOSPITAL,LUDHIANA vs INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

ITA 139/ASR/2020[2015-16]Status: Disposed21 Sept 2021AY 2015-16Partly Allowed

The Tribunal held that the assessee is entitled to registration under Section 12AA based on deeming provisions and the explanation to Section 12A. The assessee should be treated as a charitable institution for all assessment years.

THE DY. COMMISSIONER INCOME-TAX, AMRITSAR. vs M/S SHREE MANOHAR LAL RAJ KUMAR, AMRITSAR.

ITA 307/ASR/2015[2009-10]Status: Disposed21 Sept 2021AY 2009-10Dismissed

The Tribunal noted that the disputed tax arrears were settled by the assessee under the VSV Scheme 2020. Consequently, the appeals filed by the revenue were dismissed.

M/S R S BUILDERS,AMRITSAR vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, AMRITSAR

ITA 639/ASR/2017[2011-12]Status: Disposed21 Sept 2021AY 2011-12Remanded

The Tribunal found the CIT(A)'s order to be cryptic and lacking in proper adjudication. It noted that the CIT(A) had not properly examined the assessee's submissions and evidence regarding the alleged clerical error in the e-filed return.

MESERS SHRI SWAMI SHANKARNATH PARVAT CHARITABLE AND WELFARE TRUST,KAPURTHALA vs THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

ITA 602/ASR/2018[2018-19]Status: Disposed21 Sept 2021AY 2018-19Allowed

The Tribunal held that the CIT(Exemption)'s findings were not supported by the records and that the assessee had demonstrated the genuineness of its charitable objects and activities. The Tribunal emphasized that the stage for examining the application of income is during assessment, not registration.

SHRI ROHIT INDER SINGH,JALANDHAR vs ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-1, JALANDHAR

ITA 375/ASR/2018[2013-14]Status: Disposed21 Sept 2021AY 2013-14Remanded

The Tribunal held that the lower authorities failed to ascertain the fundamental fact regarding the financial year of cessation of liability with supporting evidence before applying Section 41(1). The CIT(A)'s order was not a speaking order as it did not consider the assessee's replies. Therefore, the case was restored to the CIT(A) for fresh adjudication.

M/S LORD MAHAVIR HOMEOPATHIC MEDICAL COLLAGE & HOSPITAL,LUDHIANA vs INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

ITA 125/ASR/2020[2016-17]Status: Disposed21 Sept 2021AY 2016-17Partly Allowed

The Tribunal held that the assessee is entitled to registration under Section 12AA based on deeming provisions and the explanation to Section 12A. The assessee should be treated as a charitable institution for all assessment years.

SHRI AMAN BHALLA,JALANDHAR vs INCOME TAX OFFICER,WARD-3(1), JALANDHAR

ITA 85/ASR/2018[2008-09]Status: Disposed17 Sept 2021AY 2008-09

INCOME TAX OFFICER, AMRITSAR vs M/S. VIVEK PRINTS, AMRITSAR

ITA 441/ASR/2009[2005-06]Status: Disposed17 Sept 2021AY 2005-06Dismissed

The Tribunal dismissed the appeal filed by the Revenue and the Cross Objection filed by the assessee. This was in light of the CBDT Circular dated 8th August 2019, which stipulated not to press appeals where the tax effect is Rs. 50,00,000 or less.

THE INCOME TAX OFFICER, AMRITSAR. vs M/S BHAGAT INDUSTRIAL CORPORATION LTD., AMRITSAR.

ITA 408/ASR/2016[2007-08]Status: Disposed17 Sept 2021AY 2007-08Remanded

The Tribunal found that the CIT(A) had not properly considered the scheme of demerger and the nature of receipts. The Tribunal also noted that the assessee failed to demonstrate when the scheme was submitted to the lower authorities.

INCOME TAX OFFICER, (EXEMPTION), AMRITSAR vs GURDASPUR IMPROVEMENT TRUST, GURDASPUR

ITA 565/ASR/2017[2014-15]Status: Disposed17 Sept 2021AY 2014-15Dismissed

The Tribunal noted the CBDT circular which states that appeals with a tax effect of Rs. 50 lakhs or less will not be pressed by the Revenue. As the tax effect in this case was below the prescribed limit, the appeal was dismissed.

M/S KARTAR AGRO MILLS.PVT LTD,MOGA vs INCOME TAX OFFICER WARD-1, MOGA

ITA 141/ASR/2019[2013-14]Status: Disposed17 Sept 2021AY 2013-14Remanded

The Tribunal set aside the CIT(A)'s order and remanded the matter back to the CIT(A). The CIT(A) was directed to pass a fresh speaking order after following the principles of natural justice and affording an opportunity of hearing to the assessee.

SHRI SUKHBIR SINGH BADAL,MUKTSAR vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-II, BATHINDA

ITA 97/ASR/2018[2008-09]Status: Disposed17 Sept 2021AY 2008-09Withdrawn

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal filed by the assessee was dismissed as withdrawn.

MEASAGE ANANYA ENTERPRISES,FAZILKA vs PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA

ITA 381/ASR/2019[2015-16]Status: Disposed17 Sept 2021AY 2015-16Withdrawn

The ITAT accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

SHRIMATI VEENA SHARMA,HOSHIARPUR vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE HOSHIARPUR, HOSHIARPUR

ITA 341/ASR/2018[2013-14]Status: Disposed17 Sept 2021AY 2013-14Withdrawn

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

M/S JOSHPH'S SCHOOL,LUDHIANA vs THE DY. COMMISSIONER OF INCOME TAX (EXCEPTIONS), CHANDIGARH

ITA 463/ASR/2016[]Status: Disposed16 Sept 2021Allowed

The Tribunal held that a clerical defect in the name on the PAN card should not disentitle the assessee from registration. It also noted that the assessee was free to choose between Section 12AA and Section 10(23C) and that the genuineness of its charitable activities was not in doubt.

SHRI HARPHOOL BHARDWAJ,JALANDHAR vs INCOME TAX OFICER, NAKODAR, NAKODAR

ITA 551/ASR/2018[2010-11]Status: Disposed16 Sept 2021AY 2010-11Dismissed

The Tribunal held that the assessee failed to prove the genuineness and creditworthiness of the transaction with his brother. The brother's explanation for the funds was found to be incongruent with normal human conduct and probabilities.

SHRI ANIL KUMAR,MALOUT vs INCOME TAX OFICER, WARD-II(2), MUKTSAR

ITA 89/ASR/2018[2011-12]Status: Disposed14 Sept 2021AY 2011-12Withdrawn

The Tribunal permitted the assessee to withdraw the appeal. The appeal filed by the assessee was dismissed as withdrawn.

SH. BALWINDER SINGH KOHLI,JALANDHAR vs THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 82/ASR/2017[2007-08]Status: Disposed1 Sept 2021AY 2007-08Dismissed

The Tribunal allowed the assessees' appeals to be withdrawn. The Revenue did not object to the withdrawal.

SH. BALWINDER SINGH KOHLI,JALANDHAR vs THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 84/ASR/2017[2009-10]Status: Disposed1 Sept 2021AY 2009-10Dismissed

The Tribunal allowed the assessees' appeals to be withdrawn. The Revenue did not object to the withdrawal.

SH. GURBINDER SINGH SIDHU,NAWANSHAHR vs INCOME TAX OFFICER, NAWANSHAHR

ITA 144/ASR/2019[2009-10]Status: Disposed1 Sept 2021AY 2009-10Dismissed

The Tribunal allowed the assessees' appeals to be withdrawn. The Revenue did not object to the withdrawal of the appeals.

SH. BALWINDER SINGH KOHLI,JALANDHAR vs THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 83/ASR/2017[2008-09]Status: Disposed1 Sept 2021AY 2008-09Dismissed

The Tribunal allowed the assessees' appeals to be withdrawn. The Revenue did not object to the withdrawal.

SHRI VIPAN KUMAR OHRI,CHANDIGARH vs INCOME TAX OFFICER, GURDASPUR

ITA 105/ASR/2020[1997-98]Status: Disposed1 Sept 2021AY 1997-98Dismissed

The Tribunal noted that the assessees had opted for the Vivad Se Vishwas scheme and received the relevant certificates. The Revenue did not object to the dismissal of the appeals as withdrawn.

SH. BALWINDER SINGH KOHLI,JALANDHAR vs THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 85/ASR/2017[2010-11]Status: Disposed1 Sept 2021AY 2010-11Dismissed

The Tribunal allowed the assessees' appeals to be withdrawn. The Revenue did not object to the withdrawal of the appeals.

SH. KULDIP SINGH,JALNDHAR vs INCOME TAX OFFICER, NAKODAR

ITA 250/ASR/2017[2009-10]Status: Disposed1 Sept 2021AY 2009-10Dismissed

The Tribunal noted that the assessees had opted for the Vivad Se Vishwas scheme and received the relevant certificates. The Revenue did not object to the dismissal of the appeals as withdrawn.