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)
94A also providesincorporation and perpetual succession of the Committee of management of Gurdwara.
18. Powers and duties of the boards are provided in section 125 of the Act,the Board has to ensure that every Committee deals with the property and Income of Gurdwara as per provisions of this Act.
19. The duties of the Committee are provided