SH. RAM SARAN DASS KISHORI LAL,AMRITSAR. vs. THE INCOME TAX OFFICER, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

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

charitable or religious purposes, while Section 12 deals with income of trusts or institutions from voluntary contributions1. I.T.A. No. 103/Asr/2014 & 6 ors 12 To be eligible for registration under Section 12A, a trust or institution must meet certain conditions and requirements. The above-mentioned order of Hon’ble jurisdictional High Court is applicable

RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. THE INCOME TAX OFFICE, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

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

charitable or religious purposes, while Section 12 deals with income of trusts or institutions from voluntary contributions1. I.T.A. No. 103/Asr/2014 & 6 ors 12 To be eligible for registration under Section 12A, a trust or institution must meet certain conditions and requirements. The above-mentioned order of Hon’ble jurisdictional High Court is applicable

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. INCOME TAX OFFICER (EXEMPTIONS), AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

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

charitable or religious purposes, while Section 12 deals with income of trusts or institutions from voluntary contributions1. I.T.A. No. 103/Asr/2014 & 6 ors 12 To be eligible for registration under Section 12A, a trust or institution must meet certain conditions and requirements. The above-mentioned order of Hon’ble jurisdictional High Court is applicable

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD- (EXEMPTIONS)), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

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

charitable or religious purposes, while Section 12 deals with income of trusts or institutions from voluntary contributions1. I.T.A. No. 103/Asr/2014 & 6 ors 12 To be eligible for registration under Section 12A, a trust or institution must meet certain conditions and requirements. The above-mentioned order of Hon’ble jurisdictional High Court is applicable

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

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

charitable or religious purposes, while Section 12 deals with income of trusts or institutions from voluntary contributions1. I.T.A. No. 103/Asr/2014 & 6 ors 12 To be eligible for registration under Section 12A, a trust or institution must meet certain conditions and requirements. The above-mentioned order of Hon’ble jurisdictional High Court is applicable

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

Charitable Trust, Raj Tilak Jammu. Bhawan Purani Mandi Jammu. Jammu, and Kashmir. [PAN:-AAHTS6094D] (Respondent) (Appellant) Sh. P.N. Arora, Adv. Appellant by Respondent by Sh. Manpreet Singh Duggal, Sr. DR Date of Hearing 08.04.025 Date of Pronouncement 16.06.2025 ORDER Per: Udayan Dasgupta, J.M. : This appeal filed by assessee against order of Ld. JCIT (A)- 1, Vadodara, u/s 250

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2014-15, 2016-17 to 2017-18. The impugned order was emanated from the order of the ld. ACIT, Central Circle-II, Jalandhar(in brevity the AO) order passed u/s 153A/143(3) of the Act. 2. At the outset, two appeals are filed by the assesses

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2014-15, 2016-17 to 2017-18. The impugned order was emanated from the order of the ld. ACIT, Central Circle-II, Jalandhar(in brevity the AO) order passed u/s 153A/143(3) of the Act. 2. At the outset, two appeals are filed by the assesses

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2014-15, 2016-17 to 2017-18. The impugned order was emanated from the order of the ld. ACIT, Central Circle-II, Jalandhar(in brevity the AO) order passed u/s 153A/143(3) of the Act. 2. At the outset, two appeals are filed by the assesses

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2014-15, 2016-17 to 2017-18. The impugned order was emanated from the order of the ld. ACIT, Central Circle-II, Jalandhar(in brevity the AO) order passed u/s 153A/143(3) of the Act. 2. At the outset, two appeals are filed by the assesses

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2014-15, 2016-17 to 2017-18. The impugned order was emanated from the order of the ld. ACIT, Central Circle-II, Jalandhar(in brevity the AO) order passed u/s 153A/143(3) of the Act. 2. At the outset, two appeals are filed by the assesses

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI , JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2014-15, 2016-17 to 2017-18. The impugned order was emanated from the order of the ld. ACIT, Central Circle-II, Jalandhar(in brevity the AO) order passed u/s 153A/143(3) of the Act. 2. At the outset, two appeals are filed by the assesses

IDARA AUQAF ASLAMIA TRUST,JAMMU & KASAHMIR vs. INCOME TAX OFFICER WARD ANANTNAG, JAMMU AND KASHMIR

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

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

250(6) of the Income Tax Act, 1961 [in brevity the Act], in respect of Assessment Year 2009-10. The said order is originated from the order of the ld. Income Tax Officer, 2 Idara Aquaf Islamia Trust v. ITO Ward, Anantnag, Kashmir [in brevity the A.O.] passed u/s 143(3) of the Act, dated 27.12.2011. 2. The assessee

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

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

250 has totally ignored the email id registered on the E-filling portal as aogulmarg@gmail.com and has sent the orders on the email id of the TIN FACILIATATION CENTRE which caused late communication to DDO and late filing of appeal in turn. Considering the reasonable cause, we condone 4 I.T.A. Nos. 107 to 109/Asr/2023 Gulmarg Development Authority

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

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

250 has totally ignored the email id registered on the E-filling portal as aogulmarg@gmail.com and has sent the orders on the email id of the TIN FACILIATATION CENTRE which caused late communication to DDO and late filing of appeal in turn. Considering the reasonable cause, we condone 4 I.T.A. Nos. 107 to 109/Asr/2023 Gulmarg Development Authority

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

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

250 has totally ignored the email id registered on the E-filling portal as aogulmarg@gmail.com and has sent the orders on the email id of the TIN FACILIATATION CENTRE which caused late communication to DDO and late filing of appeal in turn. Considering the reasonable cause, we condone 4 I.T.A. Nos. 107 to 109/Asr/2023 Gulmarg Development Authority

VEENA KHINDRI,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result, Assessee's appeal is allowed

Charitable Trust v. Dy. CIT (280 ITR 357) and held\nthat mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High\nCourt further observed that the expression "sufficient cause" should be interpreted to advance substantial justice.\nTherefore, advancement of substantial justice is the prime factor while considering the reasons

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

250 (6) of the Income Tax Act 1961, (in brevity the Act). It was stated at the outset that, the relevant factual backdrop as well as the issues involved in all the casesI.T.A. Nos.303 to 306/Asr/2017 are identical. The common issue is related to the addition by disallowing u/s 11 of the Act. Only theITA No. 581/Asr/2015