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

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

1. Decision of Punjab & Haryana High Court in the case of CIT(Exemptions) Chandigarh vs. Shri Shirdi Sai Darbar Charitable Trust ( Dharamshala), Barnala, in ITA No.38 of 2017, order dated 27/03/2017. 2. Decision of P&H High Court in the case of CIT vs. B.K.K. Memorial Trust reported in 29 Taxmann.Com 286. 3. Decision of P&H High Court

M/S SHREE BABA GAJJA JI JAIN SOCIETY (REGD.),JALANDHAR vs. INCOME TAX OFFICER, (EXAMPTION), JALANDHAR

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

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

142(1) of the Act whereby the assessee was asked to furnish the information and supportive documents on or before 23rd May, 2016, in response to which the appellant society furnished the information as called for. The Assessing Officer while perusing the books of account as on 30th March 2014 and 23rd October, 2014 realized that the appellant had received

MESERS EMBROCIA FARMS PVT LTD,PATHANKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, PATHANKOT

In the result, the assessee’s appeal is (in ITA No

Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07

Charitable Trust v. CIT (in WP(C) 12347 of 2005 dated 9/5/2006), where the same contention, i.e., of the non- passing of orders (in that case u/s. 12AA as well as s. 80G(5) of the Act) within the stipulated time period of six months as amounting to a deemed acceptance of the relevant application/s, was negatived

M/S EMBROCIA FARMS PVT LTD. ,PATHANKOT vs. D.C.I.T, CIRCLE-6,, PATHANKOT

In the result, the assessee’s appeal is (in ITA No

Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07

Charitable Trust v. CIT (in WP(C) 12347 of 2005 dated 9/5/2006), where the same contention, i.e., of the non- passing of orders (in that case u/s. 12AA as well as s. 80G(5) of the Act) within the stipulated time period of six months as amounting to a deemed acceptance of the relevant application/s, was negatived