SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

u/s 263 of the Act it is noted as under: “5.1. I have carefully examined the facts of the case and It is evident that the assessee has received interest on enhanced compensation during the assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

u/s 263 of the Act it is noted as under: “5.1. I have carefully examined the facts of the case and It is evident that the assessee has received interest on enhanced compensation during the assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

u/s 263 of the Act it is noted as under: “5.1. I have carefully examined the facts of the case and It is evident that the assessee has received interest on enhanced compensation during the assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

u/s 263 of the Act it is noted as under: “5.1. I have carefully examined the facts of the case and It is evident that the assessee has received interest on enhanced compensation during the assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

u/s 263 of the Act it is noted as under: “5.1. I have carefully examined the facts of the case and It is evident that the assessee has received interest on enhanced compensation during the assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

u/s 263 are also invalid, as held in ; i) 341 1TR 240 (Del) CIT v. Software Consultants ii) 49 ITR (T) 0406 (Mum) dated 24.6.2016 M/s Westlife Development Ltd v. Pr. CIT iii) ITA No. 2857/Del./2017 dated 10.12.2018 in the case of M/s. SPJ Hotels Pvt. Ltd. vs The PCIT-8 iv) ITA No. 2808/D/2016 M/s Aas Research

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

u/s 263 are also invalid, as held in ; i) 341 1TR 240 (Del) CIT v. Software Consultants ii) 49 ITR (T) 0406 (Mum) dated 24.6.2016 M/s Westlife Development Ltd v. Pr. CIT iii) ITA No. 2857/Del./2017 dated 10.12.2018 in the case of M/s. SPJ Hotels Pvt. Ltd. vs The PCIT-8 iv) ITA No. 2808/D/2016 M/s Aas Research

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

u/s 263 are also invalid, as held in ; i) 341 1TR 240 (Del) CIT v. Software Consultants ii) 49 ITR (T) 0406 (Mum) dated 24.6.2016 M/s Westlife Development Ltd v. Pr. CIT iii) ITA No. 2857/Del./2017 dated 10.12.2018 in the case of M/s. SPJ Hotels Pvt. Ltd. vs The PCIT-8 iv) ITA No. 2808/D/2016 M/s Aas Research

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, SECTOR 17

In the result, this appeal of the Assessee stands dismissed

trust nor a\nsociety but, it has been notified by the CBDT vide notification\nnumber 78/2021 F.NO. 300196/5/2018-ITA1Delhi dated\n09.07.2021 to be exempt u/s 10(46). Copy of notification has\nbeen furnished.\nWith respect to the issue of selection of the case for scrutiny, it\nis observed that the return of incomes filed by the assessee in\nthe preceding assessment

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

trust nor a\nsociety but, it has been notified by the CBDT vide notification\nnumber 78/2021 F.NO. 300196/5/2018-ITA1Delhi dated\n09.07.2021 to be exempt u/s 10(46). Copy of notification has\nbeen furnished.\nWith respect to the issue of selection of the case for scrutiny, it\nis observed that the return of incomes filed by the assessee in\nthe preceding assessment

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. CIT(EXEMPTION), CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

trust nor a\nsociety but, it has been notified by the CBDT vide notification\nnumber 78/2021 F.NO. 300196/5/2018-ITA1Delhi dated\n09.07.2021 to be exempt u/s 10(46). Copy of notification has\nbeen furnished.\n\nWith respect to the issue of selection of the case for scrutiny, it\nis observed that the return of incomes filed by the assessee in\nthe preceding

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

trust nor a\nsociety but, it has been notified by the CBDT vide notification\nnumber 78/2021 F.NO. 300196/5/2018-ITA1Delhi dated\n09.07.2021 to be exempt u/s 10(46). Copy of notification has\nbeen furnished.\n\nWith respect to the issue of selection of the case for scrutiny, it\nis observed that the return of incomes filed by the assessee in\nthe preceding

BABA HIRA SINGH BHATTAL INSTITUTE OF ENGINEERING & TECHNOLOGY,LEHRAGAGA vs. DCIT, (E), C-1, CHANDIGARH

In the result, the appeal is allowed

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

revised by the appellant vide acknowledgement no. 949635070100216 on dt. 10-02-2016 declaring Nil Income and claiming a refund of Rs. 13,45,871.00; that the appellant had claimed exemption for the excess of receipts over expenditure u/s 10(23C)(vi), though in the return filed by the appellant, the section under which exemption had been claimed had inadvertently

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

u/s 12A of the Act is still valid. In fact, no incriminating document has been found during survey and post survey investigations, nor such document has been emphasized by the AO during appellate proceedings. It is apparent that the Society is duly complying with the conditions laid down u/s 11 of the Act and is working as per its objectives

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

u/s 12A of the Act is still valid. In fact, no incriminating document has been found during survey and post survey investigations, nor such document has been emphasized by the AO during appellate proceedings. It is apparent that the Society is duly complying with the conditions laid down u/s 11 of the Act and is working as per its objectives

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

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

u/s 12A of the Act is still valid. In fact, no incriminating document has been found during survey and post survey investigations, nor such document has been emphasized by the AO during appellate proceedings. It is apparent that the Society is duly complying with the conditions laid down u/s 11 of the Act and is working as per its objectives

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

u/s 12A of the Act is still valid. In fact, no incriminating document has been found during survey and post survey investigations, nor such document has been emphasized by the AO during appellate proceedings. It is apparent that the Society is duly complying with the conditions laid down u/s 11 of the Act and is working as per its objectives

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

u/s 12A of the Act is still valid. In fact, no incriminating document has been found during survey and post survey investigations, nor such document has been emphasized by the AO during appellate proceedings. It is apparent that the Society is duly complying with the conditions laid down u/s 11 of the Act and is working as per its objectives