SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,

In the result the appeal of the Assessee is allowed

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)

trust/ society/ formation document, it isthe substance, i.e, for what purposes, the funds were actually used ( whether funds were used solely and exclusively for the benefit of the particular religious community or not) . 31. Undoubtedly, the Lower Authorities while rejecting the application for registration of the Assessee U/s 80G (5)(iii) of the Act had wrongly swayed with the preamble

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

GURU TEG BAHADUR EDUATIONAL TRUST,JALANDHAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 301/Asr/2018 Assessment Year: 2018-19

Charitable Trust (Dharamshala), Bamala vs. The C.I.T.(Exemptions), Chandigarh ITA No.692/Chd/2015 13. 111-113 CIT Vs. Shri Advait Ashram Society (2013) 50(1) ITCL 209 (All-HC) (2012) 211 TAXMAN 0311 14. 114-116 Shine Educational & Social Welfare Trust Vs. Commissioner of Income-tax, 60 taxmann.com 183 (Chennai - Trib.) 4. The Ld. CIT(DR) placed reliance on the impugned order

SANT MAHESH MUNI JI BOREWALE WELFARE SOCIETY,MOGA vs. THE INCOME TAX OFFICER(EXEMPTIONS) WARD, JALANDHAR

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

Bench: Sh. Ravish Sood & Dr. M. L. Meena

section 11(2) of Income Tax act, 1961 for submission of the notice in the prescribed manner to the assessing authority and in the absence of any express or by clearly implied delegation to the rule making authority of any power to impose time limit. Such time limit prescribed in the rule 17 for submission of Form

M/S MANAGING COMMITTEE SWAMI PREMANAND MAHAVIDALYA,HOSHIARPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION),, CHANDIGARH

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 139(4C)(e) and as such the returns were filed from AY 2016-17. The assessee was all along maintaining duly audited accounts which were mandatory as per law. In support, he placed reliance on the few decisions cited below: I.T.A No.476/Asr/2017 1. CIT v Shri Shirdi Sai Darbar Charitable Trust 395 ITR 567(P & H), Pages

M/S MEHTA INSTITUTE OF EDUCATION ,LUDHIANA vs. INCOME TAX OFFICER WARD (EXEMPTION), JALANDHAR

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

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

sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt of the income— (a) income derived from property held under trust wholly for charitable or religious purposes, to the extent to which such income is applied to such purposes in India; and, where any such income

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

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

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

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

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

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES,,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the ITA No

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

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

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

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

MESERS BAJAJ EDUCATIONAL SOCIETY,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

The appeal of the assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

section 12 AA of the Income Tax Act however the registration was rejected by the CIT exemption on the ground that the assessee had received loans in ITA 517/Amr/2018 3 the previous years from various persons. However, in the return of income for the subsequent years the appellant society has shown the loan as donations towards the corpus fund

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

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 documents seized/impounded during the course of survey proceedings, and on the facts that the proper books of accounts were not maintained, nor the same were completely written to explain