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12 results for “charitable trust”+ Undisclosed Incomeclear

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Key Topics

Addition to Income12Section 115B11Section 12A9Section 2506Section 153A6Section 1396Section 1326Section 69A6Search & Seizure6

ASSIATANT COMMISSIONER OF INCOME TAX PHAGWARA CIRCLE, PHAGWARA vs. SHRI HARMESH KUMAR, PHILLAUR

In the result, these appeals are allowed for statistical purposes

ITA 42/ASR/2018[2014-15]Status: DisposedITAT Amritsar10 Nov 2023AY 2014-15

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

For Appellant: None (Written submission)For Respondent: Sh. Dr. Vedanshu Tripathi, CIT DR
Section 133A

undisclosed income and hence, retracted from the admission made by him during the course of search. Subsequent retraction from the surrender without having evidence or proof of retraction is not permissible in the eyes of law. The statement recorded during the course of search action which was in presence of independent witnesses has overriding effect over the subsequent retraction

ASSISTANT COMMISSIONER OF INCOME TAX, PHAGWARA CIRCLE, PHAGWARA vs. SHRI CHUNI LAL, PHILLAUR

In the result, these appeals are allowed for statistical purposes

Section 684
Undisclosed Income3
Exemption3
ITA 40/ASR/2018[2014-15]Status: DisposedITAT Amritsar10 Nov 2023AY 2014-15

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

For Appellant: None (Written submission)For Respondent: Sh. Dr. Vedanshu Tripathi, CIT DR
Section 133A

undisclosed income and hence, retracted from the admission made by him during the course of search. Subsequent retraction from the surrender without having evidence or proof of retraction is not permissible in the eyes of law. The statement recorded during the course of search action which was in presence of independent witnesses has overriding effect over the subsequent retraction

M/S SANT BABA BHAG SINGH MEMORIAL CHARITABLE SOCIETY,JALANDHAR vs. D.C.I.T, CIRCLE - 1 (EXEMPTION), CHANDIGARH

In the result, the assessee’s appeal is partly allowed

ITA 432/ASR/2017[2014-15]Status: DisposedITAT Amritsar27 Feb 2019AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 432/(Asr)/2017 Assessment Year: 2014-15

For Appellant: Sh. J. S. Bhasin (Adv.)For Respondent: Sh. Sandeep Chauhan, CIT-DR
Section 115BSection 12ASection 133(6)Section 143(3)Section 68

charitable trust or institution, and section 68. Where a receipt is admitted as income, where, pray, and even as afore-stated, is the need to travel to section 68 which, as afore-noted, requires proving the nature and source of the receipt lest it may be assessed as income. Section 115BBC r/w s. 13(7), however, provides for tax liability

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

ITA 51/ASR/2020[2014-15]Status: DisposedITAT Amritsar11 Apr 2023AY 2014-15

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

Section 132Section 139Section 153ASection 250Section 69A

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

ITA 88/ASR/2020[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

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

Section 132Section 139Section 153ASection 250Section 69A

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

ITA 87/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

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

Section 132Section 139Section 153ASection 250Section 69A

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

ITA 90/ASR/2020[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

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

Section 132Section 139Section 153ASection 250Section 69A

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

ITA 53/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

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

Section 132Section 139Section 153ASection 250Section 69A

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

ITA 89/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

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

Section 132Section 139Section 153ASection 250Section 69A

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

INCOME TAX OFFICER, (EXAMPTION), JALANDHAR vs. SH. GURU HARGOBIND SAHIB CHARITABLE TRUST, JAGARON

In the result, the appeal of the department is dismissed

ITA 570/ASR/2017[2014-15]Status: DisposedITAT Amritsar22 Nov 2018AY 2014-15

Bench: Sh. N. K. Saini, Hon’Ble & Sh. N. K. Choudhryita No. 570/Asr./2017 : Asstt. Year : 2014-15 Income Tax Officer (Exemptions), Vs Shree Guru Hargobind Sahib Ward, Jalandhar Charitable Trust, Opp. – Ludhiana Hospital, Vill – Kothe Baggu, Dagraon, Distt. Ludhiana (Appellant) (Respondent) Pan No. Aacts9358K Assessee By : Sh. Ashwani Kumar, Ca Revenue By : Sh. Charan Dass, Dr Date Of Hearing : 29.11.2018 Date Of Pronouncement : 29.11.2018 Order Per N. K. Saini:

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. Charan Dass, DR
Section 12A

undisclosed foreign assets/ bank accounts. 11. The monetary limits specified in para 3 above shall not apply to writ matters and Direct tax matters other than Income tax. Filing of appeals in other Direct tax matters ITA No. 570/Asr./2017 7 Guru Hargobind Shahib Charitable Trust

THE DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. SMT. KRISHNA DEVI EDUCATIONAL, HOSHIARPUR

In the result, the appeal of the department is dismissed

ITA 157/ASR/2013[2010-11]Status: DisposedITAT Amritsar29 Nov 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. N. K. Choudhryita No. 157/Asr./2013 : Asstt. Year : 2010-11 Deputy Commissioner Of Income Vs Smt. Krishna Devi Educational Tax, Central Circle-Ii, Charitable Society, Langri, Jalandhar Chandigarh Road, Mahilpur, Distt. Hoshiarpur (Appellant) (Respondent) Pan No. Abifs7407A

For Appellant: NoneFor Respondent: Smt. Parvinder Kaur, CIT DR
Section 12A

Charitable Trust (b) Where Board’s order, Notification, Instruction or Circular has been held to be illegal or ultra fires, or (c) Where Revenue Audit objection in the case has been accepted by the Department, or (d) Where the addition relates to undisclosed foreign assets/ bank accounts. 11. The monetary limits specified in para 3 above shall not apply

SIKH EDUCATIONAL COUNCIL,HOSHIAR PUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION ), CHANDIGARH

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

ITA 580/ASR/2018[2018-19]Status: DisposedITAT Amritsar18 Dec 2019AY 2018-19

Bench: Sh. N. K. Choudhry & Sh. O. P. Meenai.T.A. No. 580/Asr/2018 Assessment Year:

For Appellant: Sh. Surinder Mahajan (C.A.)For Respondent: Sh. Alok Kumar CIT-DR
Section 12A

undisclosed income. The entity doesn't care about the regulatory processes and the need for adherence to the tax laws. In context to a query regarding registration after a gap of 67 years, the applicant society remained silent. It is further pertinent to mention that the 3 Sikh Educational Council v. CIT(E) applicant society is seeking registration after