OD RAJPUT DHARMSHALA CHARITABLE TRUST HARIDWAR,HISAR vs. CIT(E), CHANDIGARH

In the result, the appeal filed by the appellant trust is allowed for statistical purposes

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपील सं./Ita No. 173/Chd/2020 "नधा"रण वष" / Assessment Year : 2019-20 बनाम Od Rajput Dharamshala The Cit (Exemptions), Charitable Trust Haridwar, Chandigarh House No. 1034, Urban Estate 2, Hisar (Haryana) "थायीलेखासं./Pan No: Aaat07269B अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing "नधा"रतीक"ओरसे/Assessee By : Shri Tej Mohan Singh, Advocate राज"वक"ओरसे/ Revenue By : Shri Sandeep Dahiya, Cit सुनवाईक"तार"ख/Date Of Hearing : 03.03.2021 उदघोषणाक"तार"ख/Date Of Pronouncement : 31.05.2021 आदेश/Order Per R.L. Negi:

173-C-2020 OD Dharamshala Charitable Trust, Hisar appraise the objects of the trust and activities, the Ld. CIT(E) directed the applicant to submit the details/documents. In response thereof, the Trust submitted the same through ITBA portal. After going through the details and documents submitted by the applicant, the Ld. CIT(E) rejected the application of the trust holding

SHIVA EDUCATIONAL SOCIETY,BILASPUR, HIMACHAL PRADESH vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE, CHANDIGARH, DCIT(EXEMPTIONS), CIRCLE, CHANDIGARH, FIFTH FLOOR, CR BUILDING, SECTOR SEVENTEEN, CHANDIGARH

In the result, the appeal of the assessees in ITA No

Bench: Shri Sanjay Gargआयकरअपीलसं./I.T.A. No. 679/Chd/2024 िनधा"रणवष" / Assessment Year : 2010-11 Shiva Educational Society, बनाम Deputy Commissioner Of Bilaspur, Abdhanighar Po & Income Tax (Exemptions) Tehsil Ghumarwin Distt. Circle, Chandigarh, Bilaspur, Himachal Pradesh Dcit (Exemptions), Circle, Chandigarh, Fifth Floor, Cr Building, Sector 17, Chandigarh "ायीलेखासं./Pan No: Aagts 3724B अपीलाथ"/Appellant ""थ"/Respondent

charitable society. The assessee applied for registration under section 12A of the Income Tax Act, which was granted to the assessee for assessment year 2011-12 on 11.09.2010. The assessment for the impugned assessment year 2010-11 was pending on the said date. The assessee relied upon the first proviso to section 12A(2) of the Income

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

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

Charitable Trust” 167 ITR 129, Jaipur (Trib), it has been held that error in the ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 58 assessment should be one which had depended on fact or law and was not a mere possibility or guess work. 16.3 Where the assessment order has been set aside without giving reasons

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

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

Charitable Trust” 167 ITR 129, Jaipur (Trib), it has been held that error in the ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 58 assessment should be one which had depended on fact or law and was not a mere possibility or guess work. 16.3 Where the assessment order has been set aside without giving reasons

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

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

Charitable Trust” 167 ITR 129, Jaipur (Trib), it has been held that error in the ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 58 assessment should be one which had depended on fact or law and was not a mere possibility or guess work. 16.3 Where the assessment order has been set aside without giving reasons

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

173 to 174 and another letter, dated\n10.09.2021 placed at pages 176 to 177 and asked for copy of the search warrant\nand the Panchnama coupled with the satisfaction note in the case of assessee\ncompany.\n1.6\nThe Ld. Assessing Officer vide letter, dated 24.09.2021, copy placed at pages 171\nto 172, mentioned that the search was initiated

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA , LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

173 to 174 and another letter, dated\n10.09.2021 placed at pages 176 to 177 and asked for copy of the search warrant\nand the Panchnama coupled with the satisfaction note in the case of assessee\ncompany.\n1.6\nThe Ld. Assessing Officer vide letter, dated 24.09.2021, copy placed at pages 171\nto 172, mentioned that the search was initiated

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

173 to 174 and another letter, dated\n10.09.2021 placed at pages 176 to 177 and asked for copy of the search warrant\nand the Panchnama coupled with the satisfaction note in the case of assessee\ncompany.\n1.6\nThe Ld. Assessing Officer vide letter, dated 24.09.2021, copy placed at pages 171\nto 172, mentioned that the search was initiated

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex