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

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

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

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

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

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

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

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

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

SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU

In the result, the appeal of the assessee is allowed

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 492/Asr/2024 Assessment Year: 2020-21

144 (Bom), where delay in filing audit report beyond due date was condoned because of auditors oversight in considering relevant provisions, Hon’ble Gujrat High Court in the case of Sarvodaya Charitable Trust vs. (ii) ITO [2023] 125 taxmann.com 75 (Guj) wherein the Hon’ble High has held that where the assessee is a public charitable trust registered

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

Charitable Trust [2022] 144 taxmann.com 54 (Madras), it was observed that the statement was given to the Assessing Officer u/s 132(4) have legal force and unless retractions are made within a short span of time, supported by an affidavit sworning that contents are incorrect and it was obtained under force, coercion and lodging by a complaint with higher officials

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

Charitable Trust [2022] 144 taxmann.com 54 (Madras), it was observed that the statement was given to the Assessing Officer u/s 132(4) have legal force and unless retractions are made within a short span of time, supported by an affidavit sworning that contents are incorrect and it was obtained under force, coercion and lodging by a complaint with higher officials

MANAGING COMMITTEEE SWAMI PREMANAD MAHAVIDYALAYA,MUKERIAN vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), CHANDIGARH

In the result, the appeals of the assessees are allowed for statistical

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

144 001, Punjab [PAN: AACTM 5816E] (Respondent) (Appellant) Managing C.S.P. Mahavidyalaya &Ors. v. CIT Appellant by : Sh. J. S. Bhasin, Adv. Respondent by : Sh. Hintendra Bhauraoji Ninawe, CIT DR Date of Hearing : 28.08.2023 Date of Pronouncement : 31.08.2023 ORDER Per Bench: The captioned appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income Tax (Exemptions

MAHARISHI DAYANAND MATH,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), CHANDIGARH

In the result, the appeals of the assessees are allowed for statistical

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

144 001, Punjab [PAN: AACTM 5816E] (Respondent) (Appellant) Managing C.S.P. Mahavidyalaya &Ors. v. CIT Appellant by : Sh. J. S. Bhasin, Adv. Respondent by : Sh. Hintendra Bhauraoji Ninawe, CIT DR Date of Hearing : 28.08.2023 Date of Pronouncement : 31.08.2023 ORDER Per Bench: The captioned appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income Tax (Exemptions

SHRI SHIV SHAKTI MANDIR ,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS) , CHANDIGARH

In the result, the appeals of the assessees are allowed for statistical

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

144 001, Punjab [PAN: AACTM 5816E] (Respondent) (Appellant) Managing C.S.P. Mahavidyalaya &Ors. v. CIT Appellant by : Sh. J. S. Bhasin, Adv. Respondent by : Sh. Hintendra Bhauraoji Ninawe, CIT DR Date of Hearing : 28.08.2023 Date of Pronouncement : 31.08.2023 ORDER Per Bench: The captioned appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income Tax (Exemptions