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

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

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

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

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

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

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 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.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 INSTITURE 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 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

SHRI KALU MAL SHORIMAL NATHUMAL RANGWALA PRIVATE FAIMLY DHARAMNATH TRUST,AMRITSAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee bearing ITA Nos

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

charitable trust registered on 21.09.1942. After the amendment of Finance Act 2020 the assessee made an application for registration u/s 12A(1)(ac)(iii) before the ld. CIT(E). The ld. CIT(E) rejected the application applied for registration on the basis that one of the trust members is withdrawing salary Rs.12,60,000/- as allowance which contravening the section

ASSISTANT COMMISSIONER OF INCOME TAX, PHAGWARA CIRCLE, PHAGWARA vs. SHRI CHUNI LAL, PHILLAUR

In the result, these appeals are allowed for statistical purposes

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

reopened for earlier years is factually incorrect as no such condition was made at the time of surrender as per assessment record. The appellant was not maintaining proper books of accounts as the same were neither found at the time of survey nor have been produced after the survey. Accordingly, AO has treated the balance undisclosed amount of Rs.4

ASSIATANT COMMISSIONER OF INCOME TAX PHAGWARA CIRCLE, PHAGWARA vs. SHRI HARMESH KUMAR, PHILLAUR

In the result, these appeals are allowed for statistical purposes

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

reopened for earlier years is factually incorrect as no such condition was made at the time of surrender as per assessment record. The appellant was not maintaining proper books of accounts as the same were neither found at the time of survey nor have been produced after the survey. Accordingly, AO has treated the balance undisclosed amount of Rs.4