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

3) w.e.f. December 2002-03 vide his order dated 30th June, 2009. Similar view has also held by the various ITATs as referred I.T.A. Nos.303 to 306/Asr/2017 I.T.A. No.581/Asr/2015&S.A .Nos. 08 to 11/Asr/2022 5 above, therefore, we set aside the order of the ld CIT-II, Jalandhar. Hence, this appeal of the assessee is allowed. 7. In the result

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

3) w.e.f. December 2002-03 vide his order dated 30th June, 2009. Similar view has also held by the various ITATs as referred I.T.A. Nos.303 to 306/Asr/2017 I.T.A. No.581/Asr/2015&S.A .Nos. 08 to 11/Asr/2022 5 above, therefore, we set aside the order of the ld CIT-II, Jalandhar. Hence, this appeal of the assessee is allowed. 7. In the result

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

3) w.e.f. December 2002-03 vide his order dated 30th June, 2009. Similar view has also held by the various ITATs as referred I.T.A. Nos.303 to 306/Asr/2017 I.T.A. No.581/Asr/2015&S.A .Nos. 08 to 11/Asr/2022 5 above, therefore, we set aside the order of the ld CIT-II, Jalandhar. Hence, this appeal of the assessee is allowed. 7. In the result

S.S. JAIN SABHA GOLF LINK, LUDHIANA,LUDHIANA vs. CIT EXEMPTIONS, JALANDHAR

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta

200 sq yard land donation from a member to commence its activities. Recognizing the need for a larger space to effectively achieve its goals, it sold the old plot and purchased a larger plot of size 322 sq. yard. The society then started construction thereupon. Construction of the worship place is in itself a part of religious activities as there

B.R CHARITABLE TRUST,JAMMU vs. INCOME TAX OFFICER (EXEMPTION)- WARD, JAMMU

In the result, the appeal of the assessee bearing ITA No

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

Charitable Trust, Sector -6, Vs. ITO, (Exemption), Gangyal Jammu-180003 Ward-Jammu. [PAN: AABTB4276G] (Appellant) (Respondent) Appellant by None. (Written submission) Respondent by Sh. Surendra Nath, Sr.DR Date of Hearing 10.10.2022 Date of Pronouncement 18.10.2022 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax(Appeal), Jammu

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

3. Sh. Harmesh Kumar Rs.5.00 Cr including Cash of 8.30 lacs.. 4. M/s Shiva Cold Storage Rs.30 lacs including Cash of 9.00 lacs. 5. M/s Shiva Agri. Farm Rs. 50 lacs including Cash of 5.20 lacs. TOTAL Rs. 16 Cr. 7. The AO has discussed that the aforesaid disclosure was made in various entities on the basis of various

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

3. Sh. Harmesh Kumar Rs.5.00 Cr including Cash of 8.30 lacs.. 4. M/s Shiva Cold Storage Rs.30 lacs including Cash of 9.00 lacs. 5. M/s Shiva Agri. Farm Rs. 50 lacs including Cash of 5.20 lacs. TOTAL Rs. 16 Cr. 7. The AO has discussed that the aforesaid disclosure was made in various entities on the basis of various

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD, JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

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

trust and claim that the assessee had multiple activities so it not able to exempt u/s 10 (23C) (iiiad) for educational purpose. Accordingly, the exemption was denied, and the net profit was taken as a taxable income of the assessee. The addition was made Rs. 60,500/- for violation of section 40(a)(ia). But the assessee has claimed that

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD, JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

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

trust and claim that the assessee had multiple activities so it not able to exempt u/s 10 (23C) (iiiad) for educational purpose. Accordingly, the exemption was denied, and the net profit was taken as a taxable income of the assessee. The addition was made Rs. 60,500/- for violation of section 40(a)(ia). But the assessee has claimed that

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER WARD (EXEMPTION), JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

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

trust and claim that the assessee had multiple activities so it not able to exempt u/s 10 (23C) (iiiad) for educational purpose. Accordingly, the exemption was denied, and the net profit was taken as a taxable income of the assessee. The addition was made Rs. 60,500/- for violation of section 40(a)(ia). But the assessee has claimed that

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. THE INCOME TAX OFFICER(EXEMPTIONS,), JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

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

trust and claim that the assessee had multiple activities so it not able to exempt u/s 10 (23C) (iiiad) for educational purpose. Accordingly, the exemption was denied, and the net profit was taken as a taxable income of the assessee. The addition was made Rs. 60,500/- for violation of section 40(a)(ia). But the assessee has claimed that