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57 results for “reassessment”+ Exemptionclear

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Key Topics

Section 14877 Section 12A68 Section 14753 Section 143(3)53 Addition to Income47 Section 6833 Section 1128 Section 153A23 Reassessment22 Exemption

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

ITA 77/ASR/2015[2010-11]Status: DisposedITAT Amritsar04 Jul 2022AY 2010-11

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

For Appellant: Sh. R. K. Magow, CAFor Respondent: Sh. Rahul Dhawan, CIT-DR

Section 10(37)Section 143(2)Section 143(3)Section 194LSection 250(6)

exemption in the course of so-called assessment u/s 143(3) which s effectively a reassessment in the present case

Showing 1–20 of 57 · Page 1 of 3

21

Reopening of Assessment15

M/S. SHYAM LAL THAPAR FOUNDATION,MOGA vs. THE INCOME TAX OFFICER_II,, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 644/ASR/2013[2010-11]Status: DisposedITAT Amritsar27 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)

Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

exemption u/s. 11 stands denied. This is particularly so as the Assessing Officer is precluded from initiating reassessment proceedings on the basis

M/S SHYMA LAL THAPAR FOUNDATION,MOGA vs. THE INCOME TAX OFFICERII, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 592/ASR/2015[2009-10]Status: DisposedITAT Amritsar27 Mar 2018AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)

Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

exemption u/s. 11 stands denied. This is particularly so as the Assessing Officer is precluded from initiating reassessment proceedings on the basis

INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR vs. DR SHYAM LAL THAPAR NURSING HOME, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 586/ASR/2016[2010-11]Status: DisposedITAT Amritsar27 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)

Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

exemption u/s. 11 stands denied. This is particularly so as the Assessing Officer is precluded from initiating reassessment proceedings on the basis

THE INCOME TAX OFFICER, (EXEMPTION), JALANDHAR vs. K.M.V. COLLEGIATE SR. SEC. SCHOOL, JALANDHAR

In the result, the appeals filed by the Revenue Department under consideration stands dismissed

ITA 623/ASR/2017[2011-12]Status: DisposedITAT Amritsar16 Mar 2018AY 2011-12

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita Nos.622 & 623(Asr)/2017 Assessment Years:2010-11 & 2011-12

For Appellant: Sh. A.N. Misra (Ld. DR)For Respondent: Sh. Y.K. Sud (Ld. CA)

Section 10Section 147

exemption u/s 10(23C)(vi) that being the statutory requirement. ITA Nos.622 & 623/Asr/2017 2 (A.Ys.2010-11 & 2011-12) ITO vs. K.M.V Collegiate, Sr. Sec. School, Jal. ii. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in law in considering the reassessment

THE INCOME TAX OFFICER, (EXEMPTION), JALANDHAR vs. K.M.V. COLLEGIATE SR. SEC. SCHOOL, JALANDHAR

In the result, the appeals filed by the Revenue Department under consideration stands dismissed

ITA 622/ASR/2017[2010-11]Status: DisposedITAT Amritsar16 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita Nos.622 & 623(Asr)/2017 Assessment Years:2010-11 & 2011-12

For Appellant: Sh. A.N. Misra (Ld. DR)For Respondent: Sh. Y.K. Sud (Ld. CA)

Section 10Section 147

exemption u/s 10(23C)(vi) that being the statutory requirement. ITA Nos.622 & 623/Asr/2017 2 (A.Ys.2010-11 & 2011-12) ITO vs. K.M.V Collegiate, Sr. Sec. School, Jal. ii. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in law in considering the reassessment

SAINIK CO OPERATIVE HOUSE BUILDING SOCIETY LIMITED,JAMMU AND KASHMIR vs. ITO WARD 1(1), JAMMU, JAMMU

In the result the appeal of the assessee is allowed on the legal issue as indicated above

ITA 698/ASR/2024[2013-14]Status: DisposedITAT Amritsar08 Sept 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 698/Asr/2024 Assessment Year: 2013-14

Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69A

Exemption : Section 148, read with section 149, of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for (Period of limitation) - Assessment year 2014-15 – Assessee filed instant petition impugning reassessment

TSERING PHUNCHOK,LEH vs. INCOME TAX OFFICER, WARD-1, SRINAGAR, SRINAGAR

In the result, the appeal of the assessee is dismissed being infructuous

ITA 205/ASR/2025[2018-19]Status: DisposedITAT Amritsar10 Nov 2025AY 2018-19

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Anil Kumar Jain, Adv

Section 10(26)Section 144Section 147Section 148Section 250

exempted u/s 10(26) of the Act 61. 4. On the basis of flagged information from DIT (systems) CBDT, in accordance with risk management strategy, that the assessee has indulged in various financial transactions, and in absence of any return on record, reassessment

SHRI DHARMINDER SINGH ,AMRITSAR vs. INCOME TAX OFICER, WARD-4 (1), AMRITSAR

In the result, the appeal filed by the assessee is dismissed

ITA 127/ASR/2018[2010-11]Status: DisposedITAT Amritsar23 Aug 2023AY 2010-11

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

For Appellant: NoneFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR

Section 142(1)Section 148Section 2Section 69

reassessment proceedings and the jurisdiction of the Assessing Officer is held to be valid thereof. Accordingly, the legal issues raised in ground nos. 1 to 7 are rejected. 7. Next issue pertains to the source of disputed unexplained cash deposit income in the assessee’s bank account being claimed as exempted

SH. VISHWA MITTER SEKHRI CHARITABLE SOCIETY,BATALA vs. THE INCOME TAX OFFICER, (EXEMPTION), AMRITSAR.

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 75/ASR/2016[2007-08]Status: DisposedITAT Amritsar13 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08

Section 10Section 10(23)Section 11Section 12Section 12ASection 143(1)Section 147Section 148Section 271

exempted income u/s 10(23C)(vi) without getting any approval under this section and without getting registration u/s 12AA of the Income tax Act, 1961. The summary of the Income and Expenditure A/c is as under: Total Receipt Rs. 2,66,67,690/- Total expenditure Rs. 1,62,92,330/- Excess of income over expenditure

SHRI BILAS CHAND,BATHINDA vs. INCOME TAX OFFICER, WARD1(1), BATHINDA

In the result, the assessee’s appeal is dismissed

ITA 399/ASR/2018[2016-17]Status: DisposedITAT Amritsar25 Apr 2019AY 2016-17

Bench: Sh. Sanjay Arorai.T.A. No. 399/Asr/2018 Assessment Year: 2016-17

For Appellant: Sh. J. K. Gupta (Adv.)For Respondent: Sh. Charan Dass (D.R.)

Section 133(6)Section 139Section 143(1)Section 143(3)Section 148Section 24Section 80CSection 80E

reassessment proceedings. On merits, without issuing any final findings, it may be mentioned that the Hon’ble jurisdictional High Court has expressed a different view per its’ decisions, as in Jai Narayan v. ITO [2008] 306 ITR 335 (P&H) and CIT v. Dinesh Verma [2015] 133 Taxmann 409 (P&H), discountenancing the view expressed by the Hon’ble Madras

SMT. SATVIR KAUR W/O SH. SHINDER SINGH,FEROZEPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, AMRITSAR

In the result, the appeal of the assessee is allowed

ITA 102/ASR/2022[2011-12]Status: DisposedITAT Amritsar29 May 2023AY 2011-12

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

Section 139(1)Section 143(3)Section 148Section 263

exempt income, the assessee opted for not filing of Income Tax Return for the year under consideration i.e. A.Y. 2011-12. Further, the bank account maintained by the assessee in Oriental Bank of Commerce is in the joint name of assessee as well as her husband. It is worthwhile to mention here that all the receipts of the assessee

SHRI SHAM SUNDER AGGARWAL,KAPURTHALA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, the appeal of the assessee bearing ITA No

ITA 17/ASR/2021[2011-12]Status: DisposedITAT Amritsar27 Apr 2023AY 2011-12

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

Section 143(3)Section 147Section 148Section 151Section 263Section 263o

reassessment, alongwith other supporting evidence, vide reply dt.21.12.2018 (copy appended at pg.109-110). xii) As to the truth of cancelled TINs of 18 parties, it is factually incorrect. At least in respect of the parties whose VAT 23 is being filed herein above, it is false per se. Then the timing of this allegation is no where stated, which is important

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A

Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

exempt u/s 10(38) is fully justified. In view thereof, addition of Rs. 2,11,81,016/- made by the AO is upheld Accordingly, these grounds of appeal are dismissed.” 9. Now the assessee is in appeal before the tribunal and in course of hearing the Ld. AR of the assessee has argued on the legal aspect of the matter

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A

Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

exempt u/s 10(38) is fully justified. In view thereof, addition of Rs. 2,11,81,016/- made by the AO is upheld Accordingly, these grounds of appeal are dismissed.” 9. Now the assessee is in appeal before the tribunal and in course of hearing the Ld. AR of the assessee has argued on the legal aspect of the matter

SHRIMATI JATINDER KAUR (ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 731/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Jul 2021AY 2016-17

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

Section 153ASection 56(1)(vii)Section 68

exempt as per provisions of section 56(1)(vii) of the Act. ITA 728-731/Amr/2019 5 1. A search and seizure operation u/s 132 of the income tax Act, 1961 was undertaken at the residential/business premises of the assessee on 8.9.2016. in this case order u/s 127(2) of the Income tax Act, 1961 (hereinafter referred

SHRIMATI JATINDER KAUR(ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 728/ASR/2019[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

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

Section 153ASection 56(1)(vii)Section 68

exempt as per provisions of section 56(1)(vii) of the Act. ITA 728-731/Amr/2019 5 1. A search and seizure operation u/s 132 of the income tax Act, 1961 was undertaken at the residential/business premises of the assessee on 8.9.2016. in this case order u/s 127(2) of the Income tax Act, 1961 (hereinafter referred

SHRIMATI JATINDER KAUR ( ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 730/ASR/2019[2014-15]Status: DisposedITAT Amritsar20 Jul 2021AY 2014-15

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

Section 153ASection 56(1)(vii)Section 68

exempt as per provisions of section 56(1)(vii) of the Act. ITA 728-731/Amr/2019 5 1. A search and seizure operation u/s 132 of the income tax Act, 1961 was undertaken at the residential/business premises of the assessee on 8.9.2016. in this case order u/s 127(2) of the Income tax Act, 1961 (hereinafter referred

SH.SHREE GURU NANAK DEV QUIN-CENTENARY CELEBRATION COMMITTEE,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION), JALANDHAR

In the result, appeal of the assessee is allowed

ITA 238/ASR/2019[2010-11]Status: DisposedITAT Amritsar30 Jun 2020AY 2010-11

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अपील सं./Ita No.238/Asr/2019 आयकर अपील सं आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2010-2011) िनधा"रण िनधा"रण वष" वष" Shree Guru Nanak Dev Vs. Ito(Exemptions) Ward, Quin-Centenary Celebrations Jalandhar Committee, Guru Nanak Bhawan, Ludhiana "थायी लेखा सं./Panno. : Aawfs 2431 F .. (अपीलाथ" /Appellant) (" यथ" / Respondent) : Shri S.K.Mukhi, Advocate िनधा"!रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर ओर सेसेसेसे /Revenue By : Shri M.P.Singh, Cit-Dr राज"व क" क" क" ओर क" ओर ओर सुनवाई क" तार'ख / Date Of Hearing : 06/02/2020 घोषणा क" तार'ख/Date Of Pronouncement : 30/06/2020 आदेश आदेश / O R D E R आदेश आदेश Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)-4, Ludhiana, Dated 08.02.2019, On The Following Grounds Of Appeal :- 1. That The Orders Of Ld. Cit(A) Is Illegal, Erroneous & Perverse & Thus Needs To Be Quashed. 2. That The Issuance Of Notice U/S 147/148 Is Bad In Law As No New Material Was There With The Ao To Initiate Action U/S 147 & The Proceedings In Furtherance Of Illegal Notice Are Void Ab-Initio & Deserve To Be Set Aside. 3. That The Addition Made By Ao & Partially Confirmed By Cit (A) Is Devoid Of Proper Appreciation Of Facts On Record & Against Express Provisions Of Law & Deserve To Be Set Aside. 4. That The Appellant Craves Leave To Add, Amend Or Delete Any Of The Grounds Of Appeal On Or Before The Disposal Of The Present Appeal. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income On 15.06.2010 Declaring Total Income After Claiming Exemption

For Respondent: Shri M.P.Singh, CIT-DR

Section 12ASection 144Section 147Section 148

exemption 2 u/s.12AA r.w.s.11 of the Act, 1961. Thereafter the case was selected for scrutiny and assessment was completed on 03.09.2012 therein the returned income was accepted by the AO. Thereafter the case was selected for scrutiny u/s.148 r.w.s. of the I.T.Act, 1961 after recording reasons and obtaining approval from the competent authority and statutory notices were issued u/s.148

LORD MAHAVIRA HOMOEOPHATIC MEDICAL COLLEGE AND HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 383/ASR/2018[2014-15]Status: DisposedITAT Amritsar21 Sept 2021AY 2014-15

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

exemption under section 80G but no action was taken by the CIT. Later on the assessee has moved a new application for registration under section 12A on 26-05-2012 but this application was rejected by the CIT vide its order dated 26-12-2012 on sole ground that the University had failed to incorporate certain clauses