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

255 (SO, in which, it has been held as under: 'Section 10(23C) of the Income-tax Act, 1961- Educational institution (profit motive) - Assessment Years 2000-2001 and 2001-2002 - Whether where a surplus was made by educational institution which was ploughed back for educational purposes, said institution was to be held to be existed society for educational purpose

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

255 (SO, in which, it has been held as under: 'Section 10(23C) of the Income-tax Act, 1961- Educational institution (profit motive) - Assessment Years 2000-2001 and 2001-2002 - Whether where a surplus was made by educational institution which was ploughed back for educational purposes, said institution was to be held to be existed society for educational purpose

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

255 (SO, in which, it has been held as under: 'Section 10(23C) of the Income-tax Act, 1961- Educational institution (profit motive) - Assessment Years 2000-2001 and 2001-2002 - Whether where a surplus was made by educational institution which was ploughed back for educational purposes, said institution was to be held to be existed society for educational purpose

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

255 (SO, in which, it has been held as under: 'Section 10(23C) of the Income-tax Act, 1961- Educational institution (profit motive) - Assessment Years 2000-2001 and 2001-2002 - Whether where a surplus was made by educational institution which was ploughed back for educational purposes, said institution was to be held to be existed society for educational purpose

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

255 (SO, in which, it has been held as under: 'Section 10(23C) of the Income-tax Act, 1961- Educational institution (profit motive) - Assessment Years 2000-2001 and 2001-2002 - Whether where a surplus was made by educational institution which was ploughed back for educational purposes, said institution was to be held to be existed society for educational purpose

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

255 (SO, in which, it has been held as under: 'Section 10(23C) of the Income-tax Act, 1961- Educational institution (profit motive) - Assessment Years 2000-2001 and 2001-2002 - Whether where a surplus was made by educational institution which was ploughed back for educational purposes, said institution was to be held to be existed society for educational purpose

SBS BIOTECH UNIT II,SIRMOUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

255 (SC). 8. It was further submitted that where Assessing Officer having examined relevant material on record, passed the assessment order in case of assessee, the ld. Principal Commissioner without rejecting those documents could not pass a revisional order setting aside assessment as held by Hon'ble Rajasthan High Court in case of Deepak Real Estate Developers

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, , AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, - vs. ROCKMAN INDUSTRIES LTD, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

DY. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, FOCAL POINT

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4,, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

DCIT CIRCLE-4, LUDHIANA, LUDHIANA vs. ROCKMAN INDUSTRIES LTD, LUDHIANA

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

GAUSHALA TRUST SOCIETY,AMBALA CITY vs. CIT(E), CHANDIGARH

In the result, the appeal of the assessee, therefore,

Bench: Shri Sanjay Garg & Ms. Annapurna Guptagaushala Trust Society, Vs. The Cit(Exemptions), Spatu Road, Central Revenue Building, Ambala City. 5Th Floor, Sector-17E, Chandigarh. Pan: Aabag6754D (Appellant) (Respondent)

7. On 18.05.2017, Sh. Karan Jain, C.A., Counsel for the applicant attended and filed, written submissions in response to above noted queries, While examining the Income & Expenditure statements for the F.Y 2016-17 it transpired that major emphasis of the society is on creating income from, sale of milk and enhancing FDRs and earning interest on the same. This issue

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nबनाम\nThe ITO\nWard 5(5), Chandigarh\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nBalbir Singh\nआयकर अपील सं. / ITA No. 483 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2018-19\n1, Vaidwala Road Dhani

SH. AJIT SINGH,PINJORE vs. ITO, WARD-1, PANCHKULA

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nप्रत्यर्थी/Respondent\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nBalbir Singh\nआयकर अपील सं. / ITA No. 483 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2018-19\n1, Vaidwala Road Dhani Khairpur,\nSirsa 125055, Haryana\nबनाम