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14 results for “reassessment u/s 147”+ Charitable Trustclear

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Key Topics

Section 153(4)28Section 12A22Section 143(3)17Section 14815Section 1210Section 118Addition to Income8Section 107Exemption

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

Charitable Society, Batala. through investigation/scrutiny to assess the escaped income of Rs. 1,03,75,360/- and any other income which subsequently comes to notice during the course of assessment proceedings.” 7. In response to notice u/s 148 the appellant replied that the return already filed may please be treated as return filed in response to notice u/s

7
Limitation/Time-bar7
Section 1474
Penalty4

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

charitable or religious trust for its’ object/s) are satisfied and, accordingly, issue appropriate findings for the allowance or otherwise of the exemption u/s. 11 read with sections 12 and 13, including as to its’ quantification. It has nothing to do with the time lag between the year for which the assessment proceedings are pending before the AO and the time

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

charitable or religious trust for its’ object/s) are satisfied and, accordingly, issue appropriate findings for the allowance or otherwise of the exemption u/s. 11 read with sections 12 and 13, including as to its’ quantification. It has nothing to do with the time lag between the year for which the assessment proceedings are pending before the AO and the time

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

charitable or religious trust for its’ object/s) are satisfied and, accordingly, issue appropriate findings for the allowance or otherwise of the exemption u/s. 11 read with sections 12 and 13, including as to its’ quantification. It has nothing to do with the time lag between the year for which the assessment proceedings are pending before the AO and the time

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)

147 of the Act for the assessment years 2008-09 and 2009-10, 2004-05 to 2007-08 and 2010-11 to 2013-14. During the reassessment proceedings, the assessee has again filed the third application for registration under section 12A on 5-11-2014 along with the resolution passed by the Execute Council of the University approving certain amendments

M/S LORD MAHAVIR HOMEOPATHIC MEDICAL COLLAGE & HOSPITAL,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

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

ITA 125/ASR/2020[2016-17]Status: DisposedITAT Amritsar21 Sept 2021AY 2016-17

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

147 of the Act for the assessment years 2008-09 and 2009-10, 2004-05 to 2007-08 and 2010-11 to 2013-14. During the reassessment proceedings, the assessee has again filed the third application for registration under section 12A on 5-11-2014 along with the resolution passed by the Execute Council of the University approving certain amendments

M/S LORD MAHAVIRA HOMEOP[ATHIC MEDICAL COLLEGE & HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

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

ITA 139/ASR/2020[2015-16]Status: DisposedITAT Amritsar21 Sept 2021AY 2015-16

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

147 of the Act for the assessment years 2008-09 and 2009-10, 2004-05 to 2007-08 and 2010-11 to 2013-14. During the reassessment proceedings, the assessee has again filed the third application for registration under section 12A on 5-11-2014 along with the resolution passed by the Execute Council of the University approving certain amendments

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

In the result, the appeals of the assessee bearing ITA Nos

ITA 18/ASR/2017[1987-88]Status: DisposedITAT Amritsar20 Dec 2022AY 1987-88

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

Section 143(3)Section 148Section 153(4)

Trust, Vs. Asstt. Commissioner of Nehru Garden Road ,Jalandhar. Income Tax, Circle-III, [PAN: AAATS3278A] Jalandhar. (Respondent) (Appellant) Appellant by Sh.Gunjeet Singh Syal, Adv. Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per: Bench: In the aforesaid appeals of the assessee for various Assessment Years, the grievance of the assessee is common

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

In the result, the appeals of the assessee bearing ITA Nos

ITA 19/ASR/2017[1988-89]Status: DisposedITAT Amritsar20 Dec 2022AY 1988-89

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

Section 143(3)Section 148Section 153(4)

Trust, Vs. Asstt. Commissioner of Nehru Garden Road ,Jalandhar. Income Tax, Circle-III, [PAN: AAATS3278A] Jalandhar. (Respondent) (Appellant) Appellant by Sh.Gunjeet Singh Syal, Adv. Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per: Bench: In the aforesaid appeals of the assessee for various Assessment Years, the grievance of the assessee is common

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

In the result, the appeals of the assessee bearing ITA Nos

ITA 21/ASR/2017[1990-91]Status: DisposedITAT Amritsar20 Dec 2022AY 1990-91

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

Section 143(3)Section 148Section 153(4)

Trust, Vs. Asstt. Commissioner of Nehru Garden Road ,Jalandhar. Income Tax, Circle-III, [PAN: AAATS3278A] Jalandhar. (Respondent) (Appellant) Appellant by Sh.Gunjeet Singh Syal, Adv. Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per: Bench: In the aforesaid appeals of the assessee for various Assessment Years, the grievance of the assessee is common

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

In the result, the appeals of the assessee bearing ITA Nos

ITA 16/ASR/2017[1985-86]Status: DisposedITAT Amritsar20 Dec 2022AY 1985-86

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

Section 143(3)Section 148Section 153(4)

Trust, Vs. Asstt. Commissioner of Nehru Garden Road ,Jalandhar. Income Tax, Circle-III, [PAN: AAATS3278A] Jalandhar. (Respondent) (Appellant) Appellant by Sh.Gunjeet Singh Syal, Adv. Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per: Bench: In the aforesaid appeals of the assessee for various Assessment Years, the grievance of the assessee is common

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

In the result, the appeals of the assessee bearing ITA Nos

ITA 22/ASR/2017[1991-92]Status: DisposedITAT Amritsar20 Dec 2022AY 1991-92

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

Section 143(3)Section 148Section 153(4)

Trust, Vs. Asstt. Commissioner of Nehru Garden Road ,Jalandhar. Income Tax, Circle-III, [PAN: AAATS3278A] Jalandhar. (Respondent) (Appellant) Appellant by Sh.Gunjeet Singh Syal, Adv. Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per: Bench: In the aforesaid appeals of the assessee for various Assessment Years, the grievance of the assessee is common

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

In the result, the appeals of the assessee bearing ITA Nos

ITA 17/ASR/2017[1986-87]Status: DisposedITAT Amritsar20 Dec 2022AY 1986-87

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

Section 143(3)Section 148Section 153(4)

Trust, Vs. Asstt. Commissioner of Nehru Garden Road ,Jalandhar. Income Tax, Circle-III, [PAN: AAATS3278A] Jalandhar. (Respondent) (Appellant) Appellant by Sh.Gunjeet Singh Syal, Adv. Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per: Bench: In the aforesaid appeals of the assessee for various Assessment Years, the grievance of the assessee is common

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

In the result, the appeals of the assessee bearing ITA Nos

ITA 15/ASR/2017[1984-85]Status: DisposedITAT Amritsar20 Dec 2022AY 1984-85

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

Section 143(3)Section 148Section 153(4)

Trust, Vs. Asstt. Commissioner of Nehru Garden Road ,Jalandhar. Income Tax, Circle-III, [PAN: AAATS3278A] Jalandhar. (Respondent) (Appellant) Appellant by Sh.Gunjeet Singh Syal, Adv. Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per: Bench: In the aforesaid appeals of the assessee for various Assessment Years, the grievance of the assessee is common