SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,
In the result the appeal of the Assessee is allowed
ITA 530/ASR/2009[]Status: DisposedITAT Amritsar16 Aug 2021
Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)
Section 10Section 12ASection 2Section 80Section 80GSection 80G(5)(iii)
XII, it is provided as under :-
Article XXI - Voluntary Service
1. Seva (Voluntry Service) is a prominent part of Sikh religion. Illustrative models of voluntary service are organised for imparting training, in the Gurdwaras. Its simple forms are : sweeping and plastering the floors (In older times, buildings, particularly in rural areas had mud and not brick paved or cement floors
