BHAG KAUR AND HARNAM SINGH ZORIA,DASUYA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee bearing ITA No

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

Section 11(1)(d) and an assessee can claim benefit u/s 11 only when such assessee is I.T.A. No.16/Asr/2021 4 Assessment Year: 2020-21 registered u/s 12A or 12AA. This assertion is not only backed by the statute but also by the decision of Hon’ble Supreme Court in the case of CIT vs. U P Forest Corporation

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

58,543/-(55%) The society has claimed itself to be an institution substantially financed by the Government and therefore has not filed its return of income “ As per Rule 2BBB (inserted w.e.f 12 Dec. 2014) of Income tax Rules 1962, for the purses of sub- clauses (iiiab) and (iiiac) of clause (23C)of section 10, any university or other educational

NAVJEEVAN CHARITABLE SOCIETY FOR INTEGRAL DEVELOPMENT ,JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX ( CENTRAL), LUDHINANA

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

charitable purpose. However, there was no observation/findings made by the Ld. PCIT in respect of the 3rd issue raised regardingthe source of corpus donation received in cash, in order to hold the assessment order erroneous and prejudicial to the interest of revenue. 3.1 The Ld. AR further submitted that the Ld. CIT has conveniently over looked the statuary provision

THE LITCHI ESTATE,PATHANKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION),, CHANDIGARH

In the result, the appeal filed by the Appellant is allowed for statistical purposes

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

charitable society on dated 9th March, 2011 by the Govt. of Punjab in order to promote the cultivation of litchi in the District Pathankot and its surrounding areas with the following aims and objects and functions. 3 The Litchi Estate, Pathankot vs. CIT(E) (i) to promote and propagate Litchi plantations and Litchi based industry. (ii) to make arrangements