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)
X, it is provided as under :-
j ) A Sikh must not take hemp (cannabis), opium, liquor, tobacco, in short, any intoxicant.
His only routine intake should be food. k. Piercing of nose or ears for wearing ornaments is forbidden for Sikh men and women.
l) A Sikh should not kill his daughter; nor should he maintain any relationship with
