SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,

In the result the appeal of the Assessee is allowed

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)

80G(5)(iii) of the Act. For the above-said purposes, the CIT had relied upon the various provisions of the Sikh Gurdwara Act, 1925. 15. The preamble of Act of 1925 provides as under:- “An Act to provide for the better administration of certain Sikh Gurdwaras and the inquiries into matter connected therewith. Preamble: - WHEREAS it is expedient