DCIT, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

272 ITR 379, the Hon’ble Delhi High Court held that the department is expected to be consistentwith its own stand which has been taken in earlier years, when there is no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some

THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

272 ITR 379, the Hon’ble Delhi High Court held that the department is expected to be consistentwith its own stand which has been taken in earlier years, when there is no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST,, JALANDHAR

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

272 ITR 379, the Hon’ble Delhi High Court held that the department is expected to be consistentwith its own stand which has been taken in earlier years, when there is no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

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

272 ITR 379, the Hon’ble Delhi High Court held that the department is expected to be consistentwith its own stand which has been taken in earlier years, when there is no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

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

272 ITR 379, the Hon’ble Delhi High Court held that the department is expected to be consistentwith its own stand which has been taken in earlier years, when there is no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

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

272 ITR 379, the Hon’ble Delhi High Court held that the department is expected to be consistentwith its own stand which has been taken in earlier years, when there is no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some

M/S SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, JALANDHAR

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

272 ITR 379, the Hon’ble Delhi High Court held that the department is expected to be consistentwith its own stand which has been taken in earlier years, when there is no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some

THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

272 ITR 379, the Hon’ble Delhi High Court held that the department is expected to be consistentwith its own stand which has been taken in earlier years, when there is no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some

THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

272 ITR 379, the Hon’ble Delhi High Court held that the department is expected to be consistentwith its own stand which has been taken in earlier years, when there is no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some

THE DCIT, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

272 ITR 379, the Hon’ble Delhi High Court held that the department is expected to be consistentwith its own stand which has been taken in earlier years, when there is no change in theobjects of the trust during the year and such objects when found permissible forexemption in the past, notwithstanding the fact that it has manifold objects some

RAHUL KHINDRI,AMRITSAR vs. INCOME TAX OFFICER WARD-1 (1), AMRITSAR

In the result, Assessee’s appeal is allowed

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 37/Asr/2024 निर्धारण वर्ा / Assessment Year : 2021-22 Rahul Khindri, बनाम A.O., Cpc, 2157, Bazar Sirki Banda, Banglore Katra Dullo, Amritsar Indra Nagar, 143001 स्थधयी लेखध सं./Pan No: Apfpk9150F अपीलधथी/Appellant प्रत्यथी/Respondent ( Hybrid Hearing ) निर्धाररती की ओर से/Assessee By : Shri Rohit Kapoor, Ca रधजस्व की ओर से/ Revenue By : Mrs. Neelam Sharma, Sr.Dr सुिवधई की तधरीख/Date Of Hearing : 23.12.2024 उदघोर्णध की तधरीख/Date Of Pronouncement : 10.03.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 31.07.2023 Passed By Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi. 2. Grounds Of Appeal Are As Under:- 1. That The Ld. C1T(A) Vide Order U/S 250(6) Dated 31.07.2023 Has Erred In Confirming The Action Of The Ao In Not Providing The Benefit Of Lower Tax As Per Section 115Bac Due To The Fact That Form 10 Ie Was Not Filed Before The Due Date Of Filing Of Return U/S 139(1) I.E. 31.12.2021. 37-Asr-2024 Rahul Khindri, Amritsar 2

disallowance made by the Ld. ADIT (CPC). However, the Ld. CIT(A) passed an order u/s 250 on 31.07.2023 dismissing the appeal. 8. Subsequently, the appellant filed an appeal before ITAT Amritsar Bench vide from 36 on 30.05.2024 against the order of CIT (A) on the following grounds: - 9. SUBMISSIONS IN RESPECT OF GROUND NO 1 Ground No 1 That

SHRI KANAV KHANNA,,AMRITSAR. vs. THE ASSTT. COMMISSIONER OF INCOME-TAX,, AMRITSAR.

In the result, the ground no- G of appeal of the assessee is dismissed

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

disallowed 70% of the value of the land received as taxable income and will not come under the exemption under provisions of 10(37) of the Act. Accordingly, value of land amount to Rs.5,12,87,411/- is added back with the total income of the assessee for the amount received from sale non-agricultural land under LTCG