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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

reopened the assessment under section 147 of the Act for the assessment years 2008-09 and 2009-10, 2004-05 to 2007-08 and 2010-11 to 2013-14. During the reassessment proceedings, the assessee has again filed the third application for registration under section 12A on 5-11-2014 along with the resolution passed by the Execute Council

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

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

reopened the assessment under section 147 of the Act for the assessment years 2008-09 and 2009-10, 2004-05 to 2007-08 and 2010-11 to 2013-14. During the reassessment proceedings, the assessee has again filed the third application for registration under section 12A on 5-11-2014 along with the resolution passed by the Execute Council

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

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

reopened the assessment under section 147 of the Act for the assessment years 2008-09 and 2009-10, 2004-05 to 2007-08 and 2010-11 to 2013-14. During the reassessment proceedings, the assessee has again filed the third application for registration under section 12A on 5-11-2014 along with the resolution passed by the Execute Council

M/S. LEH NUTRITION PROJECT,,LEH LADKH vs. THE DY. COMMISSIONER OF INCOME-TAX, SRINAGAR

In the result, the appeal of the assessee is allowed

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

reopening of the case by A.O, secondly the assessment proceedings were pending before AO because the return was filed on 24-03-11, order passed on 31-01-13 and registration granted on 20-07-11. In this case, section 12A-Proviso- l, comes into picture, which was inserted to cover the genuine hardship to the trusts for preceding years

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

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

reopening of the assessment cannot be sustained. I find that this I.T.A. Nos.303 to 306/Asr/2017 I.T.A. No.581/Asr/2015&S.A .Nos. 08 to 11/Asr/2022 7 contention of the appellant is not correct as the reasons recorded by the AO also refer to the order passed by the honourable ITAT Amritsar bench in the case of the appellant for AY 2006 - 07, wherein

M/S. PUNJAB INSTITUTE OF MEDICAL SCIENCES ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

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

reopening of the assessment cannot be sustained. I find that this I.T.A. Nos.303 to 306/Asr/2017 I.T.A. No.581/Asr/2015&S.A .Nos. 08 to 11/Asr/2022 7 contention of the appellant is not correct as the reasons recorded by the AO also refer to the order passed by the honourable ITAT Amritsar bench in the case of the appellant for AY 2006 - 07, wherein

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

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

reopening of the assessment cannot be sustained. I find that this I.T.A. Nos.303 to 306/Asr/2017 I.T.A. No.581/Asr/2015&S.A .Nos. 08 to 11/Asr/2022 7 contention of the appellant is not correct as the reasons recorded by the AO also refer to the order passed by the honourable ITAT Amritsar bench in the case of the appellant for AY 2006 - 07, wherein

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES,,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the ITA No

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

reopening of the assessment cannot be sustained. I find that this I.T.A. Nos.303 to 306/Asr/2017 I.T.A. No.581/Asr/2015&S.A .Nos. 08 to 11/Asr/2022 7 contention of the appellant is not correct as the reasons recorded by the AO also refer to the order passed by the honourable ITAT Amritsar bench in the case of the appellant for AY 2006 - 07, wherein