SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

deposits in the Balance Sheet and the bank statements shows these payments. It was further stated that as no sale deed was executed on or before 15.06.2017, therefore the agreement to sell was terminated and again resolution was passed by S. Amar Singh Educational Charitable Trust authorizing Sh. Gurdeep Singh to find a suitable buyer for the property

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

deposits in the Balance Sheet and the bank statements shows these payments. It was further stated that as no sale deed was executed on or before 15.06.2017, therefore the agreement to sell was terminated and again resolution was passed by S. Amar Singh Educational Charitable Trust authorizing Sh. Gurdeep Singh to find a suitable buyer for the property

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

deposits in the Balance Sheet and the bank statements shows these payments. It was further stated that as no sale deed was executed on or before 15.06.2017, therefore the agreement to sell was terminated and again resolution was passed by S. Amar Singh Educational Charitable Trust authorizing Sh. Gurdeep Singh to find a suitable buyer for the property

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI , JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

deposits in the Balance Sheet and the bank statements shows these payments. It was further stated that as no sale deed was executed on or before 15.06.2017, therefore the agreement to sell was terminated and again resolution was passed by S. Amar Singh Educational Charitable Trust authorizing Sh. Gurdeep Singh to find a suitable buyer for the property

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

deposits in the Balance Sheet and the bank statements shows these payments. It was further stated that as no sale deed was executed on or before 15.06.2017, therefore the agreement to sell was terminated and again resolution was passed by S. Amar Singh Educational Charitable Trust authorizing Sh. Gurdeep Singh to find a suitable buyer for the property

M/S SANT BABA BHAG SINGH MEMORIAL CHARITABLE SOCIETY,JALANDHAR vs. D.C.I.T, CIRCLE - 1 (EXEMPTION), CHANDIGARH

In the result, the assessee’s appeal is partly allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 432/(Asr)/2017 Assessment Year: 2014-15

trust in view of charitable activities being also stated as undertaken by it, of which there is though no record, as it is admittedly not running any educational or medical institution. There cannot, it may be appreciated, in the normal course of events, a conclusive proof with regard to a cash transaction/s. The deposit

DIOCESE OF CHANDIGARH,CNI,MISSION COMPUNDBROWN ROAD ,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

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

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 737/Asr./2017 : Asstt. Year : 2012-13 Diocese Of Chandigarh, Vs Income Tax Officer(Exemption), Cni, Mission Compound, Brown Jalandhar Road, Ludhiana (Appellant) (Respondent) Pan No. Aaatd0653Q Assessee By : Shri. Padam Bhal, Ca Revenue By : Smt. Ratinder Kaur, Dr Date Of Hearing :19.02.2019 Date Of Pronouncement : 19.03.2019 Order Per N. S. Saini: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)-4, Ludhiana Dated 22.09.2017. 2. The Assessee Has Raised Following Grounds Of Appeal: “The Learned Cit (Appeals) Order Is Not Justified So Far As Additions Resulting In Taxable Income Of The Assessee Amounting To Rs. 1823453/- By Non- Deletion Of Following Additions Made By Assessing Officer In Order U/S 143(3) In Gross Receipts Of The Assessee & Even Afterwards Net Rectifying The Order Passed U/S 154 R.W.S. 250(6) As Per Details Below: 1. The Amount Of Group Gratuity Fund Balance As On 31.03.2012 Rs.2039842/- & Interest Accrued On This Group Gratuity Fund Rs.176503/- For The Financial Year Has Wrongly Been Treated As Part Of Gross Receipts Of The Trust By The Assessing

Cash & Bank Balances in debit side of Balance Sheet as on 31.03.2012 and crediting "Group Gratuity Scheme Funds" under the column "received during the year" under Designated Funds a/c on credit side of the Balance Sheet. This ITA No. 737/Asr./2017 6 Diocese of Chandigarh entry was passed by the institution Just to keep track of funds deposited in this

M/S STEP BY STEP JUNIOR SCHOOL SOCIETY,AMRITSAR. vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Charitable Trust and Ors vs Union of India and Ors reported in 327 ITR 73. ITA 596/Amr/2016 9 10. Decision of Punjab & Haryana High Court in the case of CIT(E) Chandigarh vs. Shree Mahavir Jain Society (Regd.) in Appeal No. 231 of 2016 order dated 11/09/2017. 17. On the contrary, the learned D.R. for the revenue had submitted that

M/S MEHTA INSTITUTE OF EDUCATION ,LUDHIANA vs. INCOME TAX OFFICER WARD (EXEMPTION), JALANDHAR

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

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

deposited on the same day i.e. on 2nd of January 2019 and, accordingly, the appeal was filed by the appellant before the Hon'ble Bench on 07.01.2019. It is submitted that there is delay of 8 days which is highly regretted and though, it was not deliberate and it was only on account of above said fact that there

M/S SNATAN DHARAM SABHA (SDSES) SD SARVHITKARI VIDYA MANDIR,HOSHIARPUR vs. COMMISSIONER OF INCOME TAX(EXAMPTION), CHANDIGARH

In the result, the appeal filed by the assessee allowed for statistical purposes

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhry

deposits remains to be in doubt. The Aims and objects of the society remains only ostensible in absence of any financial statement since its creation and the claimed activities of the society cannot be termed to fall under the category of “charitable purpose” but purely on commercial principles having profit motives (having Receipt of Rs.2

THE LITCHI ESTATE,PATHANKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION),, CHANDIGARH

In the result, the appeal filed by the Appellant is allowed for statistical purposes

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

charitable society on dated 9th March, 2011 by the Govt. of Punjab in order to promote the cultivation of litchi in the District Pathankot and its surrounding areas with the following aims and objects and functions. 3 The Litchi Estate, Pathankot vs. CIT(E) (i) to promote and propagate Litchi plantations and Litchi based industry. (ii) to make arrangements