SH. RAM SARAN DASS KISHORI LAL,AMRITSAR. vs. THE INCOME TAX OFFICER, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

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

section 234B of the Income tax Act, 1961 when there is no default on the part of the assessee for payment of advance tax during the financial year, which has not even been alleged by the AO. On the facts and circumstances of the case, the Appellant acted bona fide and could not visualize positive income for the year when

RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. THE INCOME TAX OFFICE, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

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

section 234B of the Income tax Act, 1961 when there is no default on the part of the assessee for payment of advance tax during the financial year, which has not even been alleged by the AO. On the facts and circumstances of the case, the Appellant acted bona fide and could not visualize positive income for the year when

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

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

section 234B of the Income tax Act, 1961 when there is no default on the part of the assessee for payment of advance tax during the financial year, which has not even been alleged by the AO. On the facts and circumstances of the case, the Appellant acted bona fide and could not visualize positive income for the year when

SH. RAM SHARAN DASS,AMRITSAR. vs. THE JOINT COMMISSIONER OF INCOME-TAX,, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

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

section 234B of the Income tax Act, 1961 when there is no default on the part of the assessee for payment of advance tax during the financial year, which has not even been alleged by the AO. On the facts and circumstances of the case, the Appellant acted bona fide and could not visualize positive income for the year when

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD- (EXEMPTIONS), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

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

section 234B of the Income tax Act, 1961 when there is no default on the part of the assessee for payment of advance tax during the financial year, which has not even been alleged by the AO. On the facts and circumstances of the case, the Appellant acted bona fide and could not visualize positive income for the year when

M/S STEP BY STEP JUNIOR SCHOOL SOCIETY,AMRITSAR. vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

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

depreciation or otherwise in respect of any asset, acquisition of which has been claimed as an application of income under this clause in the same or any other previous year;] 19. From the reading of Section 10(23C) (vi), it is amply clear that the university and educational institution that are solely for educational purposes and not for profit must

MESERS SHRI SWAMI SHANKARNATH PARVAT CHARITABLE AND WELFARE TRUST ,KAPURTHALA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

In the result, the assessee appeal is allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 602/Asr/2018 Assessment Year: N.A.

12A the ld. CIT is required to see the objects of the society and not required to examine the application of income which will have to be undertaken by the Assessing Officer on a year to year basis after the assessee files the return of income claiming exemption u/s 11 of the I.T. Act." The said view has also been

TILLA BABA FARID RELIGIOUS & CHARITABLE SOCIETY,FARIDKOT vs. THE INCOME TAX OFFICER(EXEMPTIONS), AMRITSAR.

In the result, the assessee’s appeal is allowed for statistical purposes, and the Revenue’s appeal is dismissed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 621/(Asr)/2015 Assessment Year: 2012-13

depreciation on the relevant assets was exigible even if the assessee had omitted to charge the same in its accounts. The ld. CIT(A) held that the mandate of section 12A

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

12A of the Act. The assessee was eligible for the benefit of section 11 I.T.A. Nos.303 to 306/Asr/2017 I.T.A. No.581/Asr/2015&S.A .Nos. 08 to 11/Asr/2022 9 of the Act. In no reason, the benefit can be denied by the department. The ld. CIT(A) in the order has observed that the revenue appeal is pending before the Hon’ble Punjab

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

12A of the Act. The assessee was eligible for the benefit of section 11 I.T.A. Nos.303 to 306/Asr/2017 I.T.A. No.581/Asr/2015&S.A .Nos. 08 to 11/Asr/2022 9 of the Act. In no reason, the benefit can be denied by the department. The ld. CIT(A) in the order has observed that the revenue appeal is pending before the Hon’ble Punjab

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

12A of the Act. The assessee was eligible for the benefit of section 11 I.T.A. Nos.303 to 306/Asr/2017 I.T.A. No.581/Asr/2015&S.A .Nos. 08 to 11/Asr/2022 9 of the Act. In no reason, the benefit can be denied by the department. The ld. CIT(A) in the order has observed that the revenue appeal is pending before the Hon’ble Punjab

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

12A of the Act. The assessee was eligible for the benefit of section 11 I.T.A. Nos.303 to 306/Asr/2017 I.T.A. No.581/Asr/2015&S.A .Nos. 08 to 11/Asr/2022 9 of the Act. In no reason, the benefit can be denied by the department. The ld. CIT(A) in the order has observed that the revenue appeal is pending before the Hon’ble Punjab

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

12A of the Act. The assessee was eligible for the benefit of section 11 I.T.A. Nos.303 to 306/Asr/2017 I.T.A. No.581/Asr/2015&S.A .Nos. 08 to 11/Asr/2022 9 of the Act. In no reason, the benefit can be denied by the department. The ld. CIT(A) in the order has observed that the revenue appeal is pending before the Hon’ble Punjab

M/S GURU RAM DASS EDUCATIONAL SOCIETY,BATHINDA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the assessee’s appeal is allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 598/Asr/2016 Assessment Year: N.A.

12A on 30.3.2016. The stated aims and objects per the Memorandum of Association (MOA) (PB pgs. 2-9) were duly noted by the competent authority (at para 2 of the impugned order). The same included imparting primary/secondary and higher 2 Guru Ram Dass Educational Society v. CIT(E) education, etc., through opening of schools/colleges and institutions in the backward areas