ITAT Amritsar Judgments — December 2023

THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 177/ASR/2006[2001-02]Status: Disposed7 Dec 2023AY 2001-02Allowed

The Tribunal held that the assessee trust's object of promoting Punjab, Punjabi, and Punjabiat, including running a newspaper, falls under 'charitable purpose'. It also found no violation of Section 13(3) as the Revenue failed to prove payments to specified persons were excessive for services rendered.

DCIT, JALANDHAR vs M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 328/ASR/2007[2004-05]Status: Disposed7 Dec 2023AY 2004-05Allowed

The Tribunal held that the assessee trust's object of promoting Punjab, Punjabi, and Punjabiat, including running a newspaper, falls under 'charitable purpose'. It also found no violation of Section 13(3) as the Revenue failed to prove payments to specified persons were excessive for services rendered.

THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 421/ASR/2009[2006-07]Status: Disposed7 Dec 2023AY 2006-07Allowed

The Tribunal held that the assessee trust's object of promoting Punjab, Punjabi, and Punjabiat, including running a newspaper, falls under 'charitable purpose'. It also found no violation of Section 13(3) as the Revenue failed to prove payments to specified persons were excessive for services rendered.

M/S SADHU SINGH HAMDARD TRUST,JALANDHAR vs THE ADDL. COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 129/ASR/2002[1998-99]Status: Disposed7 Dec 2023AY 1998-99Allowed

The Tribunal held that the assessee trust's object of promoting Punjab, Punjabi, and Punjabiat, including running a newspaper, falls under 'charitable purpose'. It also found no violation of Section 13(3) as the Revenue failed to prove payments to specified persons were excessive for services rendered.

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 186/ASR/2001[1994-95]Status: Disposed7 Dec 2023AY 1994-95Allowed

The Tribunal held that the assessee trust's object of promoting Punjab, Punjabi, and Punjabiat, including running a newspaper, falls under 'charitable purpose'. It also found no violation of Section 13(3) as the Revenue failed to prove payments to specified persons were excessive for services rendered.

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 184/ASR/2001[1993-94]Status: Disposed7 Dec 2023AY 1993-94Allowed

The Tribunal held that the assessee trust's object of promoting Punjab, Punjabi, and Punjabiat, including running a newspaper, falls under 'charitable purpose'. It also found no violation of Section 13(3) as the Revenue failed to prove payments to specified persons were excessive for services rendered.

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 185/ASR/2001[1994-95]Status: Disposed7 Dec 2023AY 1994-95Allowed

The Tribunal held that the assessee trust's object of promoting Punjab, Punjabi, and Punjabiat, including running a newspaper, falls under 'charitable purpose'. It also found no violation of Section 13(3) as the Revenue failed to prove payments to specified persons were excessive for services rendered.

THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 261/ASR/2004[1999-2000]Status: Disposed7 Dec 2023AY 1999-2000Allowed

The Tribunal held that the assessee trust's object of promoting Punjab, Punjabi, and Punjabiat, including running a newspaper, falls under 'charitable purpose'. It also found no violation of Section 13(3) as the Revenue failed to prove payments to specified persons were excessive for services rendered.

THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 272/ASR/2004[1997-98]Status: Disposed7 Dec 2023AY 1997-98Allowed

The Tribunal held that the assessee trust's object of promoting Punjab, Punjabi, and Punjabiat, including running a newspaper, falls under 'charitable purpose'. It also found no violation of Section 13(3) as the Revenue failed to prove payments to specified persons were excessive for services rendered.

THE DCIT, JALANDHAR vs M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 39/ASR/2007[2003-04]Status: Disposed7 Dec 2023AY 2003-04Allowed

The Tribunal held that the assessee trust's object of promoting Punjab, Punjabi, and Punjabiat, including running a newspaper, falls under 'charitable purpose'. It also found no violation of Section 13(3) as the Revenue failed to prove payments to specified persons were excessive for services rendered.

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 344/ASR/2010[2007-08]Status: Disposed7 Dec 2023AY 2007-08Allowed

The Tribunal held that the assessee trust's object of promoting Punjab, Punjabi, and Punjabiat, including running a newspaper, falls under 'charitable purpose'. It also found no violation of Section 13(3) as the Revenue failed to prove payments to specified persons were excessive for services rendered.

SHRI JAGJIT SINGH (EX-MLA),JALANDHAR vs THE INCOME TAX OFFICER, JALANDHAR

ITA 302/ASR/2014[2007-08]Status: Disposed7 Dec 2023AY 2007-08Abated

The Tribunal held that the appeal is not maintainable as it was filed by a deceased person. The appeal was abated, with liberty to the legal heirs to revive it upon being brought on record.

SH. SUNIL GUPTA,JAMMU vs ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU

ITA 77/ASR/2006[1988-89]Status: Disposed6 Dec 2023AY 1988-89Allowed

The Tribunal held that the assessment proceedings were void ab initio as the legal heir was not properly brought on record and the assessment order was time-barred. The nature of the land at the time of acquisition was agricultural and therefore not liable to capital gains tax.

SHRI TEJPAL SINGH,AMRITSAR vs ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

ITA 266/ASR/2023[2018-19]Status: Disposed6 Dec 2023AY 2018-19Allowed

The Tribunal held that since the assessee clearly stated the excess cash was from business transactions and the revenue could not establish any other source, the addition under Section 69A and taxation under Section 115BBE were not justified. The income should be taxed at normal rates.

SMT. ANURADHA MAHAJAN,JAMMU vs ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU

ITA 76/ASR/2006[1988-89]Status: Disposed6 Dec 2023AY 1988-89Allowed

The Tribunal held that the assessment proceedings were void ab initio as the legal heir was not properly brought on record and the assessment order was time-barred. The nature of the land at the time of acquisition was agricultural and therefore not liable to capital gains tax.

SMT. DHANWANTI DEVI (DECEASED),JAMMU vs ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU

ITA 75/ASR/2006[1988-89]Status: Disposed6 Dec 2023AY 1988-89Allowed

The Tribunal held that the assessment proceedings were void ab initio as the legal heir was not properly brought on record and the assessment order was time-barred. The nature of the land at the time of acquisition was agricultural and therefore not liable to capital gains tax.