DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. THE INSTITUTION OF CIVIL ENGINEERS SOCIETY, LUDHIANA

In the result, appeal of the Revenue is dismissed

b) if any land, building or other property\" of the trust or institution is,\nor continues to be, made available for the use of any person referred to in\nsub-section (3), for any period during the previous year without charging\nadequate rent or other compensation;\n(c) if any amount is paid by way of salary, allowance or otherwise

M/S SHAHEED KARTAR SINGH SARABHA CHARITABLE TRUST (REGD.),LUDHIANA vs. DCIT, (E), C-1, CHANDIGARH

Appeal is allowed

Bench: Shri N.K. Saini & Shri Satbeer Singh Godara

B’, CHANDIGARH "ी एन.के. सैनी, उपा"य" एवं "ी सतबीर "संह गोदारा, "याय"क सद"य BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 174/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16 M/s Shaheed Kartar Singh Saraba Deputy Commissioner of बनाम Charitable Trust (Redg.), Income Tax (Exemptions), VPO Sarabha, Distt. Ludhiana. Circle

D.C.I.T, CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S OM PRAKASH BANSAL CHARITABLE TRUST, JAMMU

In the result, both the appeals filed by the Revenue are dismissed and both the Cross Objections filed by the assessee are allowed

B’, CHANDIGARH BEFORE: SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI R.L. NEGI, JUDICIAL MEMBER आयकरअपील सं./ITA No.339 /Chd/2020 "नधा"रणवष"/ Assessment Years : 2015-16 The D.C.I.T., M/s Om Prakash Bansal Charitable बनाम Circle-1, (Exemptions), Trust, C/o G.D. Goenka Public School, Akhnoor Road, Jammu. Chandigarh. "थायीलेखासं./PAN NO: AAA TO1533A अपीलाथ"/Appellant ""यथ"/Respondent & C.O. No.3/Chd/2021 In आयकर अपील सं

D.C.I.T.,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S OM PRAKASH BANSAL CHARITABLE TRUST, JAMMU

In the result, both the appeals filed by the Revenue are dismissed and both the Cross Objections filed by the assessee are allowed

B’, CHANDIGARH BEFORE: SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI R.L. NEGI, JUDICIAL MEMBER आयकरअपील सं./ITA No.339 /Chd/2020 "नधा"रणवष"/ Assessment Years : 2015-16 The D.C.I.T., M/s Om Prakash Bansal Charitable बनाम Circle-1, (Exemptions), Trust, C/o G.D. Goenka Public School, Akhnoor Road, Jammu. Chandigarh. "थायीलेखासं./PAN NO: AAA TO1533A अपीलाथ"/Appellant ""यथ"/Respondent & C.O. No.3/Chd/2021 In आयकर अपील सं

DCIT, C-1 (E), CHANDIGARH vs. SHRI GURU GOBIND SINGH FOUNDATION, MOGA

In the result appeal of the Department as well as cross objection of the assessee are dismissed

Bench: Shri N.K. Saini & Shri Sanjay Gargdci T, C-1 (E) Shri Guru Gobind Singh Foundation Circle- 1 (Exemption) 601/11, Tanki Wali Gali No. 2, Dashmesh Chandigarh Nagar Vs. Moga- Punjab Pan No. – Aadts0332A Appellant Respondent

B’, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANJAY GARG, JUDICIAL MEMBER DCI T, C-1 (E) Shri Guru Gobind Singh Foundation Circle- 1 (Exemption) 601/11, Tanki Wali Gali No. 2, Dashmesh Chandigarh Nagar Vs. Moga- Punjab PAN No. – AADTS0332A Appellant Respondent Cross Objection No. 6/Chandi/2019 (In ITA No. 1433/Chandi/2018) (Assessment Year: 2015-16) Shri Guru Gobind Singh

HARYANA STATE AGRICULTURAL MARKETING BOARD,PANCHKULA vs. DCIT, PANCHKULA

In the result, the appeal of the assessee in ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta & Hayana State Agricultural Vs. The D.C.I.T., Marketing Board, Panchkula Circle, Panchkula. Panchkula. Pan: Aaalh0016R (Appellant) (Respondent)

trust u/s 11 of the Act, on account of non-application of its income upto the statutorily prescribed limit of 85% of the income as specified u/s 11(1)(a) of the Income Tax Act, 1961 (in short ‘the Act’). At the outset, it may be pointed out that this issue has come up before us in the second round

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)

271-276 of JPB). iii) ITA No. 1393/D/2017 Dated: 16.04.2021 Paramjeeet Singh Vs ACIT. (Page 277-280 of JPB). iv) ITA N. 5084/D/2019 Dated: 06.07.2022 Girish Kumar vs. ITO (Page 343-348 of JPB). v) ITA No. 1418/D/2023 Dated 21.09.2022 Kamla Devi vs. ITO (Page 349-355 of JPB). vi) ITA No. 1539/D/2020 Dated 17.03.2023 ITO vs. Hari Singh Saini

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)

271-276 of JPB). iii) ITA No. 1393/D/2017 Dated: 16.04.2021 Paramjeeet Singh Vs ACIT. (Page 277-280 of JPB). iv) ITA N. 5084/D/2019 Dated: 06.07.2022 Girish Kumar vs. ITO (Page 343-348 of JPB). v) ITA No. 1418/D/2023 Dated 21.09.2022 Kamla Devi vs. ITO (Page 349-355 of JPB). vi) ITA No. 1539/D/2020 Dated 17.03.2023 ITO vs. Hari Singh Saini

SH. ARVAIL 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)

271-276 of JPB). iii) ITA No. 1393/D/2017 Dated: 16.04.2021 Paramjeeet Singh Vs ACIT. (Page 277-280 of JPB). iv) ITA N. 5084/D/2019 Dated: 06.07.2022 Girish Kumar vs. ITO (Page 343-348 of JPB). v) ITA No. 1418/D/2023 Dated 21.09.2022 Kamla Devi vs. ITO (Page 349-355 of JPB). vi) ITA No. 1539/D/2020 Dated 17.03.2023 ITO vs. Hari Singh Saini

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)

271-276 of JPB). iii) ITA No. 1393/D/2017 Dated: 16.04.2021 Paramjeeet Singh Vs ACIT. (Page 277-280 of JPB). iv) ITA N. 5084/D/2019 Dated: 06.07.2022 Girish Kumar vs. ITO (Page 343-348 of JPB). v) ITA No. 1418/D/2023 Dated 21.09.2022 Kamla Devi vs. ITO (Page 349-355 of JPB). vi) ITA No. 1539/D/2020 Dated 17.03.2023 ITO vs. Hari Singh Saini

SH. KASHMIR SINGH SANDHA,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)

271-276 of JPB). iii) ITA No. 1393/D/2017 Dated: 16.04.2021 Paramjeeet Singh Vs ACIT. (Page 277-280 of JPB). iv) ITA N. 5084/D/2019 Dated: 06.07.2022 Girish Kumar vs. ITO (Page 343-348 of JPB). v) ITA No. 1418/D/2023 Dated 21.09.2022 Kamla Devi vs. ITO (Page 349-355 of JPB). vi) ITA No. 1539/D/2020 Dated 17.03.2023 ITO vs. Hari Singh Saini

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)

271-276 of JPB). iii) ITA No. 1393/D/2017 Dated: 16.04.2021 Paramjeeet Singh Vs ACIT. (Page 277-280 of JPB). iv) ITA N. 5084/D/2019 Dated: 06.07.2022 Girish Kumar vs. ITO (Page 343-348 of JPB). v) ITA No. 1418/D/2023 Dated 21.09.2022 Kamla Devi vs. ITO (Page 349-355 of JPB). vi) ITA No. 1539/D/2020 Dated 17.03.2023 ITO vs. Hari Singh Saini

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)

271-276 of JPB). iii) ITA No. 1393/D/2017 Dated: 16.04.2021 Paramjeeet Singh Vs ACIT. (Page 277-280 of JPB). iv) ITA N. 5084/D/2019 Dated: 06.07.2022 Girish Kumar vs. ITO (Page 343-348 of JPB). v) ITA No. 1418/D/2023 Dated 21.09.2022 Kamla Devi vs. ITO (Page 349-355 of JPB). vi) ITA No. 1539/D/2020 Dated 17.03.2023 ITO vs. Hari Singh Saini

M/S PUNJAB HERITAGE & TOURISM PROMOTION BOARD,CHANDIGARH vs. ACIT, CHANDIGARH

In the result, all the three appeals of the assessee are hereby

B’ CHANDIGARH BEYFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 157 to 159/CHD/2015 Assessment Years : 2007-08, 2008-09 & 2009-10 M/s Punjab Heritage & Tourism Vs. The ACIT, Circle 4(1), Promotion Board, Plot No. 3, Chandigarh Sector 38-A, Chandigarh PAN No. AAATP6562G (Appellant) (Respondent) Appellant by : Sh. Tej Mohan Singh, Advocate Respondent

M/S PUNJAB HERITAGE & TOURISM PROMOTION BOARD,CHANDIGARH vs. DCIT, CHANDIGARH

In the result, all the three appeals of the assessee are hereby

B’ CHANDIGARH BEYFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 157 to 159/CHD/2015 Assessment Years : 2007-08, 2008-09 & 2009-10 M/s Punjab Heritage & Tourism Vs. The ACIT, Circle 4(1), Promotion Board, Plot No. 3, Chandigarh Sector 38-A, Chandigarh PAN No. AAATP6562G (Appellant) (Respondent) Appellant by : Sh. Tej Mohan Singh, Advocate Respondent

M/S SHUBHAM COTTON MILLS PVT. LTD.,ELLENABAD vs. DCIT, CIRCLE, SIRSA

In the result appeal of the assessee is allowed

b) Journal c) Ledger d) Purchase Book e) Sale Book f) Bank Book g) Stock Register 7.7 It was further stated that the books of accounts were duly, audited under section 44AB of the Act and the quantitative details is placed at page no. 16 of the assessee’s paper book. It was submitted that the A.O. accepted the sale