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)
80G.
b. It is humbly submitted that Hon’ble Tribunal has no jurisdiction or power to travel beyond the impugned Order or subject-matter of the appeal. Power of the Hon’ble are provided in Section 254(1) which reads as follows:-
“(1) The Appellate Tribunal may, after giving both parties to the appeal an opportunity of being heard, pass