THE ASSOCIATION OF COLON AND RECTAL SURGEONS OF INDIA,JALANDHAR vs. CIT EXEMPTION,CHANDIGARH, CHANDIGARH

In the result, both the appeals are dismissed

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 474 & 475/Asr/2024 The Association Of Colon & बनाम The Cit Rectal Surgeons Of India, Exemption, 408A, Kapurthala Road, Chandigarh Adarsh Nagar, Jalandhar स्थायी लेखा सं./Pan No: Aakat9866E अपीलाथी/Appellant प्रत्यथी/Respondent ( Hybrid Hearing ) निर्ााररती की ओर से/Assessee By : Sh. Sushil Sharma, Advocate राजस्व की ओर से/ Revenue By : Smt. Vandana Vijay Mohite, Cit Dr सुिवाई की तारीख/Date Of Hearing : 20.03.2025 उदघोषणा की तारीख/Date Of Pronouncement : 09.06.2025 आदेश/Order Per Krinwant Sahay, Am: Appeals In These Cases Have Been Filed By The Assessee Against The Separate Orders, Each Dated 21.03.2024, Passed By Ld. Commissioner Of Income Tax, Exemptions, Chandigarh.

Trust v CIT [1975] 101 ITR 234, where it was held that "the word 'education' in section 2(15) has been used to denote systematic instruction, schooling or training given to the young in preparation for the work of life and it also connotes the whole course of scholastic instruction which a person has received, which led to the understanding

THE ASSOCATION OF COLON AND RECTAL SURGEONS OF INDIA,JALANDHAR vs. CIT EXEMPTIONS,CHANDIGARH, CHANDIGARH

In the result, both the appeals are dismissed

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 474 & 475/Asr/2024 The Association Of Colon & बनाम The Cit Rectal Surgeons Of India, Exemption, 408A, Kapurthala Road, Chandigarh Adarsh Nagar, Jalandhar स्थायी लेखा सं./Pan No: Aakat9866E अपीलाथी/Appellant प्रत्यथी/Respondent ( Hybrid Hearing ) निर्ााररती की ओर से/Assessee By : Sh. Sushil Sharma, Advocate राजस्व की ओर से/ Revenue By : Smt. Vandana Vijay Mohite, Cit Dr सुिवाई की तारीख/Date Of Hearing : 20.03.2025 उदघोषणा की तारीख/Date Of Pronouncement : 09.06.2025 आदेश/Order Per Krinwant Sahay, Am: Appeals In These Cases Have Been Filed By The Assessee Against The Separate Orders, Each Dated 21.03.2024, Passed By Ld. Commissioner Of Income Tax, Exemptions, Chandigarh.

Trust v CIT [1975] 101 ITR 234, where it was held that "the word 'education' in section 2(15) has been used to denote systematic instruction, schooling or training given to the young in preparation for the work of life and it also connotes the whole course of scholastic instruction which a person has received, which led to the understanding

GULMARG DEVLOPMENT AUTHORITY,BARAMULA vs. INCOME TAX OFFICER ( TDS), SRINAGAR

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

Charitable Trust (supra) in the light of the Hon'ble Supreme Court decision in Vegetable Products (supra) that if there is no jurisdictional High Court's decision on an issue then the view taken in favour of the assessee can be followed. Therefore, we are inclined to hold that the demand raised by the Income-tax Authorities for levying late

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFFICER ( TDS) , SRINAGAR

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

Charitable Trust (supra) in the light of the Hon'ble Supreme Court decision in Vegetable Products (supra) that if there is no jurisdictional High Court's decision on an issue then the view taken in favour of the assessee can be followed. Therefore, we are inclined to hold that the demand raised by the Income-tax Authorities for levying late

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFICER ( TDS), SRINAGAR

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

Charitable Trust (supra) in the light of the Hon'ble Supreme Court decision in Vegetable Products (supra) that if there is no jurisdictional High Court's decision on an issue then the view taken in favour of the assessee can be followed. Therefore, we are inclined to hold that the demand raised by the Income-tax Authorities for levying late

M/S. IQBAL MEMORIAL TRUST ,SRINAGAR vs. INCOME TAX OFFICER ( TDS), SRINAGAR

In the result, the appeal filed by the assessee is allowed

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

charitable society registration u/s 12A of the Income Tax Act where the ld. AO has levied late fee of Rs.12,595/- for filing of TDS return late in respect of financial year 2012-13 under consideration. The counsel explained that the AO has stated in his order passed u/s 154 that is not empowered to determine the similarity of facts