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19 results for “charitable trust”+ Section 148clear

Sorted by relevance

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Key Topics

Section 12A73Section 143(3)29Section 153(4)28Section 14825Section 1122Addition to Income15Section 1013Exemption10Limitation/Time-bar7Section 250

M/S SANTOSH FOUNDATION ,RAMPURA PHUL vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 286/ASR/2017[2017-18]Status: DisposedITAT Amritsar12 Sept 2023AY 2017-18

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

For Appellant: Sh. Sudhir Sehgal & Sh. P.N. Arora, AdvFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 12ASection 135(1)

charitable object, his powers under section 12AA end.” 8. Reliance in this regard is also being placed upon the following case laws wherein it has been held that when no defectin the objects of the trust has been pointed out, the application for registration cannot be rejected: a) CIT vs. IILM Foundation Academy as reported in 389 ITR 148

M/S BABA BANDA BAHADUR MEMORIAL AND EDUCATIONAL SOCIETY,FARIDKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

5
Depreciation5
Disallowance5
ITA 66/ASR/2017[2015-16]Status: DisposedITAT Amritsar16 Aug 2021AY 2015-16

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 66/Asr/2017 Assessment Year:2015-16

Section 10Section 12ASection 2(15)

section 12AA of the Act cannot be rejected. The defects as found by the CIT cannot be base for rejecting the application of the Assessee. 3. Further the following points are worth to consider: a) The CIT has not given any observation regarding the ongoing School/Colleges for past many years. b) The CIT has not given any comment regarding

BAHADUR KE TEXTILES & KNITWEAR ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

The appeals of the assessee are disposed off in the terms indicated as above

ITA 86/ASR/2020[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 12ASection 2(15)Section 25

Charitable Trust [2011] 15 taxmann.com 123 (Punjab and Haryana) c) CIT vs. Baba Kartar Singh Dukki Educational Trust [2014] 42 taxmann.com 17 (Punjab & Haryana) (Copy of the order is placed at Page No. 260 to 261 of Paper Book –II) d) CIT vs. B.K.K Memorial Trust [2013] 29 taxmann.com 286 (Punjab and Haryana) e) Saint Kabir Educational Trust

BAHUDER KE TEXTILES AND KNITWEARS ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION ) , CHANDIGARH

The appeals of the assessee are disposed off in the terms indicated as above

ITA 501/ASR/2019[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 12ASection 2(15)Section 25

Charitable Trust [2011] 15 taxmann.com 123 (Punjab and Haryana) c) CIT vs. Baba Kartar Singh Dukki Educational Trust [2014] 42 taxmann.com 17 (Punjab & Haryana) (Copy of the order is placed at Page No. 260 to 261 of Paper Book –II) d) CIT vs. B.K.K Memorial Trust [2013] 29 taxmann.com 286 (Punjab and Haryana) e) Saint Kabir Educational Trust

SH. VISHWA MITTER SEKHRI CHARITABLE SOCIETY,BATALA vs. THE INCOME TAX OFFICER, (EXEMPTION), AMRITSAR.

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

ITA 75/ASR/2016[2007-08]Status: DisposedITAT Amritsar13 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08

Section 10Section 10(23)Section 11Section 12Section 12ASection 143(1)Section 147Section 148Section 271

Charitable Society, Batala. through investigation/scrutiny to assess the escaped income of Rs. 1,03,75,360/- and any other income which subsequently comes to notice during the course of assessment proceedings.” 7. In response to notice u/s 148 the appellant replied that the return already filed may please be treated as return filed in response to notice u/s 148

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

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

ITA 19/ASR/2017[1988-89]Status: DisposedITAT Amritsar20 Dec 2022AY 1988-89

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

Section 143(3)Section 148Section 153(4)

Trust, Vs. Asstt. Commissioner of Nehru Garden Road ,Jalandhar. Income Tax, Circle-III, [PAN: AAATS3278A] Jalandhar. (Respondent) (Appellant) Appellant by Sh.Gunjeet Singh Syal, Adv. Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per: Bench: In the aforesaid appeals of the assessee for various Assessment Years, the grievance of the assessee is common

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

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

ITA 21/ASR/2017[1990-91]Status: DisposedITAT Amritsar20 Dec 2022AY 1990-91

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

Section 143(3)Section 148Section 153(4)

Trust, Vs. Asstt. Commissioner of Nehru Garden Road ,Jalandhar. Income Tax, Circle-III, [PAN: AAATS3278A] Jalandhar. (Respondent) (Appellant) Appellant by Sh.Gunjeet Singh Syal, Adv. Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per: Bench: In the aforesaid appeals of the assessee for various Assessment Years, the grievance of the assessee is common

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

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

ITA 16/ASR/2017[1985-86]Status: DisposedITAT Amritsar20 Dec 2022AY 1985-86

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

Section 143(3)Section 148Section 153(4)

Trust, Vs. Asstt. Commissioner of Nehru Garden Road ,Jalandhar. Income Tax, Circle-III, [PAN: AAATS3278A] Jalandhar. (Respondent) (Appellant) Appellant by Sh.Gunjeet Singh Syal, Adv. Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per: Bench: In the aforesaid appeals of the assessee for various Assessment Years, the grievance of the assessee is common

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

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

ITA 22/ASR/2017[1991-92]Status: DisposedITAT Amritsar20 Dec 2022AY 1991-92

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

Section 143(3)Section 148Section 153(4)

Trust, Vs. Asstt. Commissioner of Nehru Garden Road ,Jalandhar. Income Tax, Circle-III, [PAN: AAATS3278A] Jalandhar. (Respondent) (Appellant) Appellant by Sh.Gunjeet Singh Syal, Adv. Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per: Bench: In the aforesaid appeals of the assessee for various Assessment Years, the grievance of the assessee is common

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

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

ITA 17/ASR/2017[1986-87]Status: DisposedITAT Amritsar20 Dec 2022AY 1986-87

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

Section 143(3)Section 148Section 153(4)

Trust, Vs. Asstt. Commissioner of Nehru Garden Road ,Jalandhar. Income Tax, Circle-III, [PAN: AAATS3278A] Jalandhar. (Respondent) (Appellant) Appellant by Sh.Gunjeet Singh Syal, Adv. Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per: Bench: In the aforesaid appeals of the assessee for various Assessment Years, the grievance of the assessee is common

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

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

ITA 15/ASR/2017[1984-85]Status: DisposedITAT Amritsar20 Dec 2022AY 1984-85

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

Section 143(3)Section 148Section 153(4)

Trust, Vs. Asstt. Commissioner of Nehru Garden Road ,Jalandhar. Income Tax, Circle-III, [PAN: AAATS3278A] Jalandhar. (Respondent) (Appellant) Appellant by Sh.Gunjeet Singh Syal, Adv. Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per: Bench: In the aforesaid appeals of the assessee for various Assessment Years, the grievance of the assessee is common

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

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

ITA 18/ASR/2017[1987-88]Status: DisposedITAT Amritsar20 Dec 2022AY 1987-88

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

Section 143(3)Section 148Section 153(4)

Trust, Vs. Asstt. Commissioner of Nehru Garden Road ,Jalandhar. Income Tax, Circle-III, [PAN: AAATS3278A] Jalandhar. (Respondent) (Appellant) Appellant by Sh.Gunjeet Singh Syal, Adv. Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per: Bench: In the aforesaid appeals of the assessee for various Assessment Years, the grievance of the assessee is common

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

In the result, the ITA No

ITA 304/ASR/2017[2008-09]Status: DisposedITAT Amritsar31 Jan 2023AY 2008-09

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

Section 11Section 12ASection 143(3)Section 148Section 250

148 of the Act, had treated the assessee as an AOPand had disallowed the claim u/s 11. The assessee was denied the benefit claim u/s 11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made

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

In the result, the ITA No

ITA 306/ASR/2017[2010-11]Status: DisposedITAT Amritsar31 Jan 2023AY 2010-11

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

Section 11Section 12ASection 143(3)Section 148Section 250

148 of the Act, had treated the assessee as an AOPand had disallowed the claim u/s 11. The assessee was denied the benefit claim u/s 11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made

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

In the result, the ITA No

ITA 581/ASR/2015[2008-09]Status: DisposedITAT Amritsar31 Jan 2023AY 2008-09

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

Section 11Section 12ASection 143(3)Section 148Section 250

148 of the Act, had treated the assessee as an AOPand had disallowed the claim u/s 11. The assessee was denied the benefit claim u/s 11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made

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

In the result, the ITA No

ITA 303/ASR/2017[2007-08]Status: DisposedITAT Amritsar31 Jan 2023AY 2007-08

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

Section 11Section 12ASection 143(3)Section 148Section 250

148 of the Act, had treated the assessee as an AOPand had disallowed the claim u/s 11. The assessee was denied the benefit claim u/s 11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made

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

In the result, the ITA No

ITA 305/ASR/2017[2009-10]Status: DisposedITAT Amritsar31 Jan 2023AY 2009-10

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

Section 11Section 12ASection 143(3)Section 148Section 250

148 of the Act, had treated the assessee as an AOPand had disallowed the claim u/s 11. The assessee was denied the benefit claim u/s 11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made

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

In the result, these appeals are allowed for statistical purposes

ITA 40/ASR/2018[2014-15]Status: DisposedITAT Amritsar10 Nov 2023AY 2014-15

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

For Appellant: None (Written submission)For Respondent: Sh. Dr. Vedanshu Tripathi, CIT DR
Section 133A

148 for the A.Y 2008‐09 onwards and stated reassessment proceedings. The reassessment proceedings for the A.Y 2008‐09 and onwards has been completed wherein the following additions are made on the basis of document found & seized: ASSTT. YEAR ADDITION MADE 2008‐09 1,97,08,128/- 2009-10 93,67,668/- Sir, the disclosure was specifically made to cover

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

In the result, these appeals are allowed for statistical purposes

ITA 42/ASR/2018[2014-15]Status: DisposedITAT Amritsar10 Nov 2023AY 2014-15

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

For Appellant: None (Written submission)For Respondent: Sh. Dr. Vedanshu Tripathi, CIT DR
Section 133A

148 for the A.Y 2008‐09 onwards and stated reassessment proceedings. The reassessment proceedings for the A.Y 2008‐09 and onwards has been completed wherein the following additions are made on the basis of document found & seized: ASSTT. YEAR ADDITION MADE 2008‐09 1,97,08,128/- 2009-10 93,67,668/- Sir, the disclosure was specifically made to cover