DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE CIVIL SUPPLY CORPN. LTD., SIRHIND

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

ix) Red Chillies Entertainment Pvt. Ltd. Vs. ACTT, ITA No. 5271/Mum/2013 dated 31.05.2016. (Mumbai ITAT) 10. It has been further submitted that the reliance of the Ld. DR in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) was misplaced. That the Coordinate Bench of the Tribunal in the case of ’DCIT (TDS) Vs. The Area Manager, Food Corporation

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

ix) Red Chillies Entertainment Pvt. Ltd. Vs. ACTT, ITA No. 5271/Mum/2013 dated 31.05.2016. (Mumbai ITAT) 10. It has been further submitted that the reliance of the Ld. DR in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) was misplaced. That the Coordinate Bench of the Tribunal in the case of ’DCIT (TDS) Vs. The Area Manager, Food Corporation

ACIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAIN PROCUREMENT CORP. LTD., BARNALA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

ix) Red Chillies Entertainment Pvt. Ltd. Vs. ACTT, ITA No. 5271/Mum/2013 dated 31.05.2016. (Mumbai ITAT) 10. It has been further submitted that the reliance of the Ld. DR in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) was misplaced. That the Coordinate Bench of the Tribunal in the case of ’DCIT (TDS) Vs. The Area Manager, Food Corporation

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

ix) Red Chillies Entertainment Pvt. Ltd. Vs. ACTT, ITA No. 5271/Mum/2013 dated 31.05.2016. (Mumbai ITAT) 10. It has been further submitted that the reliance of the Ld. DR in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) was misplaced. That the Coordinate Bench of the Tribunal in the case of ’DCIT (TDS) Vs. The Area Manager, Food Corporation

THE PUNJAB STATE COOPERATIVE SUPPLY,ROPAR vs. ACIT, CHANDIGARH

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

ix) Red Chillies Entertainment Pvt. Ltd. Vs. ACTT, ITA No. 5271/Mum/2013 dated 31.05.2016. (Mumbai ITAT) 10. It has been further submitted that the reliance of the Ld. DR in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) was misplaced. That the Coordinate Bench of the Tribunal in the case of ’DCIT (TDS) Vs. The Area Manager, Food Corporation

ITO (TDS-2), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., MOHALI

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

ix) Red Chillies Entertainment Pvt. Ltd. Vs. ACTT, ITA No. 5271/Mum/2013 dated 31.05.2016. (Mumbai ITAT) 10. It has been further submitted that the reliance of the Ld. DR in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) was misplaced. That the Coordinate Bench of the Tribunal in the case of ’DCIT (TDS) Vs. The Area Manager, Food Corporation

DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

ix) Red Chillies Entertainment Pvt. Ltd. Vs. ACTT, ITA No. 5271/Mum/2013 dated 31.05.2016. (Mumbai ITAT) 10. It has been further submitted that the reliance of the Ld. DR in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) was misplaced. That the Coordinate Bench of the Tribunal in the case of ’DCIT (TDS) Vs. The Area Manager, Food Corporation

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB,

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

ix) Red Chillies Entertainment Pvt. Ltd. Vs. ACTT, ITA No. 5271/Mum/2013 dated 31.05.2016. (Mumbai ITAT) 10. It has been further submitted that the reliance of the Ld. DR in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) was misplaced. That the Coordinate Bench of the Tribunal in the case of ’DCIT (TDS) Vs. The Area Manager, Food Corporation

ITO (TDS-2), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., MOHALI

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

ix) Red Chillies Entertainment Pvt. Ltd. Vs. ACTT, ITA No. 5271/Mum/2013 dated 31.05.2016. (Mumbai ITAT) 10. It has been further submitted that the reliance of the Ld. DR in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) was misplaced. That the Coordinate Bench of the Tribunal in the case of ’DCIT (TDS) Vs. The Area Manager, Food Corporation

ITO, CHANDIGARH vs. THE MANAGER DISTT. OFFICE,, MOHALI

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

ix) Red Chillies Entertainment Pvt. Ltd. Vs. ACTT, ITA No. 5271/Mum/2013 dated 31.05.2016. (Mumbai ITAT) 10. It has been further submitted that the reliance of the Ld. DR in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) was misplaced. That the Coordinate Bench of the Tribunal in the case of ’DCIT (TDS) Vs. The Area Manager, Food Corporation

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

ix) Red Chillies Entertainment Pvt. Ltd. Vs. ACTT, ITA No. 5271/Mum/2013 dated 31.05.2016. (Mumbai ITAT) 10. It has been further submitted that the reliance of the Ld. DR in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) was misplaced. That the Coordinate Bench of the Tribunal in the case of ’DCIT (TDS) Vs. The Area Manager, Food Corporation

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

ix) Red Chillies Entertainment Pvt. Ltd. Vs. ACTT, ITA No. 5271/Mum/2013 dated 31.05.2016. (Mumbai ITAT) 10. It has been further submitted that the reliance of the Ld. DR in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) was misplaced. That the Coordinate Bench of the Tribunal in the case of ’DCIT (TDS) Vs. The Area Manager, Food Corporation

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

ix) Red Chillies Entertainment Pvt. Ltd. Vs. ACTT, ITA No. 5271/Mum/2013 dated 31.05.2016. (Mumbai ITAT) 10. It has been further submitted that the reliance of the Ld. DR in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) was misplaced. That the Coordinate Bench of the Tribunal in the case of ’DCIT (TDS) Vs. The Area Manager, Food Corporation

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

ix) Red Chillies Entertainment Pvt. Ltd. Vs. ACTT, ITA No. 5271/Mum/2013 dated 31.05.2016. (Mumbai ITAT) 10. It has been further submitted that the reliance of the Ld. DR in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) was misplaced. That the Coordinate Bench of the Tribunal in the case of ’DCIT (TDS) Vs. The Area Manager, Food Corporation

DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

ix) Red Chillies Entertainment Pvt. Ltd. Vs. ACTT, ITA No. 5271/Mum/2013 dated 31.05.2016. (Mumbai ITAT) 10. It has been further submitted that the reliance of the Ld. DR in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) was misplaced. That the Coordinate Bench of the Tribunal in the case of ’DCIT (TDS) Vs. The Area Manager, Food Corporation

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds