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(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page

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 registered u/s 12A and has substantially the satisfied the condition for availing the benefit of exemption as a trust, the same could not be denied merely on the bar of limitation in furnishing of audit report in Form 10B.i I.T.A. No. 492/Asr/2024 10 Assessment Year: 2020-21 (iii) Similar view has also been taken in the case

RAHUL KHINDRI,AMRITSAR vs. INCOME TAX OFFICER WARD-1 (1), AMRITSAR

In the result, Assessee’s appeal is allowed

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 37/Asr/2024 निर्धारण वर्ा / Assessment Year : 2021-22 Rahul Khindri, बनाम A.O., Cpc, 2157, Bazar Sirki Banda, Banglore Katra Dullo, Amritsar Indra Nagar, 143001 स्थधयी लेखध सं./Pan No: Apfpk9150F अपीलधथी/Appellant प्रत्यथी/Respondent ( Hybrid Hearing ) निर्धाररती की ओर से/Assessee By : Shri Rohit Kapoor, Ca रधजस्व की ओर से/ Revenue By : Mrs. Neelam Sharma, Sr.Dr सुिवधई की तधरीख/Date Of Hearing : 23.12.2024 उदघोर्णध की तधरीख/Date Of Pronouncement : 10.03.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 31.07.2023 Passed By Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi. 2. Grounds Of Appeal Are As Under:- 1. That The Ld. C1T(A) Vide Order U/S 250(6) Dated 31.07.2023 Has Erred In Confirming The Action Of The Ao In Not Providing The Benefit Of Lower Tax As Per Section 115Bac Due To The Fact That Form 10 Ie Was Not Filed Before The Due Date Of Filing Of Return U/S 139(1) I.E. 31.12.2021. 37-Asr-2024 Rahul Khindri, Amritsar 2

section 139(1) - Whether since requirement of filing Form 10-IE was directory in nature and not mandatory and it was sufficient compliance if said form was before Assessing Officer at time of assessment, Assessing Officer was to be directed to take into consideration Form 10-IE filed by assessee - Held, yes [Para 10.6] [In favour of assessee

MESERS EMBROCIA FARMS PVT LTD,PATHANKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, PATHANKOT

In the result, the assessee’s appeal is (in ITA No

Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07

272/-, subject to the finding that the AO may ensure that for working out short term capital gain, set off of WDV of all and (AY 2006-07) Embrocia Farms Pvt. Ltd. v. Dy CIT entire Plant & machinery, building, etc. should be given instead of only of feed unit as poultry (unit) and feed units were part of same poultry

M/S EMBROCIA FARMS PVT LTD. ,PATHANKOT vs. D.C.I.T, CIRCLE-6,, PATHANKOT

In the result, the assessee’s appeal is (in ITA No

Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07

272/-, subject to the finding that the AO may ensure that for working out short term capital gain, set off of WDV of all and (AY 2006-07) Embrocia Farms Pvt. Ltd. v. Dy CIT entire Plant & machinery, building, etc. should be given instead of only of feed unit as poultry (unit) and feed units were part of same poultry