M/S MANAGING COMMITTEE SWAMI PREMANAND MAHAVIDALYA,HOSHIARPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION),, CHANDIGARH

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

10(23C) being an educational society. xiii. Elaboration about how the society is now claiming its charitable intent after 37years of its creation and operating without having registration under this section? Why is there sudden need for seeking exemption. xiv. The details of salary paid during the last three years and whether the same are guided by TDS

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

section 101 of the Evidence Act 1872, the onus is on the appellant to prove that the LTCG is genuine. However, the appellant has not been able to discharge the onus cast on it. The findings of the AO are based on strong surrounding circumstances, preponderance of probability and human conduct in light of analysis of modus 8 I.T.A

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

section 101 of the Evidence Act 1872, the onus is on the appellant to prove that the LTCG is genuine. However, the appellant has not been able to discharge the onus cast on it. The findings of the AO are based on strong surrounding circumstances, preponderance of probability and human conduct in light of analysis of modus 8 I.T.A

MR RUDER MANI WALIA,JALANDHAR vs. INCOME TAX OFFICER WARD-2 (3), JALANDHAR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.257/Asr/2022 Assessment Year: 2017-18

TDS u/s 194DA has been made. It is also important to note that the burden of proving that a particular item of income falls within this section (section 10

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD, JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 10(23C)(iiiad). The ld. Sr. DR vehemently argued and fully relied on the order of the revenue authorities related to non-deduction of TDS

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD, JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 10(23C)(iiiad). The ld. Sr. DR vehemently argued and fully relied on the order of the revenue authorities related to non-deduction of TDS

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER WARD (EXEMPTION), JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 10(23C)(iiiad). The ld. Sr. DR vehemently argued and fully relied on the order of the revenue authorities related to non-deduction of TDS

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. THE INCOME TAX OFFICER(EXEMPTIONS,), JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 10(23C)(iiiad). The ld. Sr. DR vehemently argued and fully relied on the order of the revenue authorities related to non-deduction of TDS

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFFICER ( TDS), SRINAGAR

Appeals are disposed of in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 200A of the Act as the enabling provision was not present. In the present case, TDS Quarterly statements were filed after 01/06/2015. Thus, the AO was correct in levy of fee u/s 200A of the I T Act. Accordingly, I do not find any reason to interfere with the intimations issued by CPC (TDS). Therefore, all the grounds

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -IV, KAPURTHALA vs. M/S PUNJAB GRAMIN BANK, KAPURTHALA

Bench: Shri N.K. Saini & Shri Ravish Sood

section 10 is unconditionally exempt and they are not statutorily required to file return of income as per Sec. 139 of the IT Act, therefore, there would be no requirement for tax deduction at source since their income any way is exempt under the income tax act. We find that as the assessee bank was conveyed by PTU that

M/S G G OILS & FATS PVT.LTD ,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX, BATHINDA

In the result, the assessee’s appeal is dismissed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 508/Asr/2017 Assessment Year: 2014-15

TDS) v. Schutz Dishman Bio-tech (P.) Ltd. (TA No. 958 of 2018, dated 21/12/2015, at PB pgs. 10-12). The said decisions, which have been carefully perused, are without reference to the deliberations; the findings and the observations by the Apex Court per its larger bench decisions, since followed per its’ division bench decisions. There is in fact

SHRI KANAV KHANNA,,AMRITSAR. vs. THE ASSTT. COMMISSIONER OF INCOME-TAX,, AMRITSAR.

In the result, the ground no- G of appeal of the assessee is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

10(37) was duly verified thoroughly by the A O as well as the Commissioner based on which the refund of tax deducted at source of Rs. 97,59,570/- was granted on 21.4.2011 as per orders of the A O as well as the Commissioner based on the verification reports of the departmental officers deputed for the purpose

SHRI SATISH KUMAR. S/O. SH. HANS RAJ ,HOSHIARPUR vs. INCOME TAX OFFICER WARD-4, HOSHIARPUR

In the result, the appeal of the assessee stands allowed

Bench: Shri N.K. Choudhry & Shri O.P.Meenaआ.अ.संसंसंसं././././I.T.A No.258/Asr/2019 िनधा"रणवष"/A.Y.:2014-15 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Shri Satish Kumar S/O Hans Raj, Vs. Principal Commissioner Of B-12, Mch-366/13, Billa Income-Tax-1, Jalandhar House, New Jagatpura, Hoshiarpur Pan: Aawpk 0932 D अपीलाथ" Appellant अपीलाथ" ""यथ"/Respondent ""यथ" अपीलाथ" अपीलाथ" ""यथ" ""यथ"

10. The Pr. CIT has noticed that the assessee has debited in the Profit & Loss Account toll Plaza expenses included Rs.3,62,608 of computer expenses and Rs.3,68,192 on weigh bridge expenses which were works contract and liable to TDS under section

M/S DICKSON ELECTRONICS,SRINAGAR vs. INCOME TAX OFFICER WARD -3(1), SRINAGAR

In the result, ground of assessee related addition of interest amount to

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

10@. The sim-card was sold to the party @4% discount. The same amount was already deducted TDS by the BSNL. So, no need to deduction of TDS 2nd time on the same amount. The doubled taxation in same amount is nullity. The assessee relied on the order of Coordinate Bench in the case of Bharat Sanchar Nigam Limited

SANT SOLIDER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

Bench: Shri Mahavir Prasad & Shri Manish Borad

section 200A for TDS return filed for the period before 01.06.2015 and henceforth levy of fees u/s 234E in the case is without jurisdiction. 10

SANT SOLIDER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

Bench: Shri Mahavir Prasad & Shri Manish Borad

section 200A for TDS return filed for the period before 01.06.2015 and henceforth levy of fees u/s 234E in the case is without jurisdiction. 10

SANT SOLDIER ENGINEERS AND CONTRCTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX .CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

Bench: Shri Mahavir Prasad & Shri Manish Borad

section 200A for TDS return filed for the period before 01.06.2015 and henceforth levy of fees u/s 234E in the case is without jurisdiction. 10

SANT SOLDIER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX-CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee through in ITA Nos

Bench: Shri Mahavir Prasad & Shri Manish Borad

section 200A for TDS return filed for the period before 01.06.2015 and henceforth levy of fees u/s 234E in the case is without jurisdiction. 10