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

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

penalty u/s 271(1)(c) of the Income-tax Act, 1961 (in short 'the Act'). ITA No. 157/Chd/2015 for assessment year 2007-08 is taken as a lead case for narration of facts. ITA No. 157/Chd/2015 for AY 2007-08 3. The assessee is a society created by the Punjab Government. The assessee applied for registration u/s 12AA

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

penalty proceedings u/s 271(1)(c) of the ITA 174/Chd/2019_M/s Shaheed Kartar Singh 8 Sarabha Charitable Trust Vs DCIT(E) Income

M/S SHAHEED KARTAR SINGH SARABHA CHARITABLE TRUST (REGD.),LUDHIANA vs. CIT(A)-4, LUDHIANA

In the result, appeal of the assessee is allowed

u/s 271(1)(c) r.w.s. 250(6) of the Income Tax Act, 1961 was passed by the Ld. Commissioner of Income Tax (Appeals)-4, Ludhiana on 27.03.2019 which was received by the appellant on 16.05.2019. The appellant is Charitable Trust and considering the fact that an appeal before the Hon'ble Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh was already

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

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

penalty charges, insurance claim refunds, etc. are very minor collections and in any ITA Nos.339 & 340/Chd/2020 & C.O. Nos.3 & 4/Chd/2020 A.Ys. 2015-16 & 2016-17 Page 13 of 22 case are normal collections incidental to the carrying of the activity of imparting education. The Ld. DR was also unable to point out how the heads under which the amounts were collected

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

penalty charges, insurance claim refunds, etc. are very minor collections and in any ITA Nos.339 & 340/Chd/2020 & C.O. Nos.3 & 4/Chd/2020 A.Ys. 2015-16 & 2016-17 Page 13 of 22 case are normal collections incidental to the carrying of the activity of imparting education. The Ld. DR was also unable to point out how the heads under which the amounts were collected

J. K. EDUCATIONAL SOCIETY,JAMMU vs. DCIT, CIRCLE-1, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

penalty u/s 271(1)(c) of the Act for A.Y 2009-10. 2. All these cases are heard together and are being disposed off by this consolidated order. With the consent of both the parties, appeal in ITA No. 126/Asr/2019 for A.Y 2008-09 was taken as a lead case wherein the assessee has taken the following grounds of appeal

J.K.EDUCATIONAL SOCIETY,JAMMU vs. INCOME TAX OFFICER (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is partly allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

penalty u/s 271(1)(c) of the Act for A.Y 2009-10. 2. All these cases are heard together and are being disposed off by this consolidated order. With the consent of both the parties, appeal in ITA No. 126/Asr/2019 for A.Y 2008-09 was taken as a lead case wherein the assessee has taken the following grounds of appeal

J.K. EDUCATIONAL SOCIETY,JAMMU & KASHMIR vs. DCIT (EXEMPTION)-CIRCLE-1,, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

penalty u/s 271(1)(c) of the Act for A.Y 2009-10. 2. All these cases are heard together and are being disposed off by this consolidated order. With the consent of both the parties, appeal in ITA No. 126/Asr/2019 for A.Y 2008-09 was taken as a lead case wherein the assessee has taken the following grounds of appeal

TILOK TIRATH VIDYAWATI CHUTTANI CHARITABLE TRUST,CHANDIGARH vs. ITO (E), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Ms. Diva Singh & Dr. B.R.R.Kumarassessment Year: 2013-14 M/S Tilok Tirath Vidyawati Chuttani Vs The Ito (Exemption), Charitable Trust, Sco 52-54, Chandigarh. Sector 17-C, Chandigarh. Pan : Aaatt1724E (Appellant) (Respondent) Appellant By : Shri Tej Mohan Singh Respondent By : Shri Kultej Singh Bains, Addl. Cit

Charitable Trust, SCO 52-54, Chandigarh. Sector 17-C, Chandigarh. PAN : AAATT1724E (Appellant) (Respondent) Appellant by : Shri Tej Mohan Singh Respondent by : Shri Kultej Singh Bains, Addl. CIT Date of hearing : 10.07.2018 Date of Pronouncement : 16.07.2018 ORDER PER DIVA SINGH The present appeal has been filed by the assessee assailing the correctness of the order dated

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

Penalty proceedings u/s 271 (1) (c) for furnishing inaccurate particulars are initiated on this account. 6. Assessee has given this loan to its sister concern and showing the same into the books as loan/advances recoverable. This amount is fund of assessee, which should be part of corpus/capital and deposited in modes u/s 11(5). Assessee has shown this as advance

SMT. BALJEET KAUR SEKHON,MOHALI vs. DCIT, MOHALI

In the result, the appeal of the assessee is allowed for statistical purposes

Charitable Trust, SCO 52-54, Circle 6(1), VS Sector 17-C, Chandigarh. Mohali. "थायी लेखा सं./PAN No: ABXPS6329L अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh राज"व क" ओर से/ Revenue by : Shri Kultej Singh Bains, Addl. CIT सुनवाई क" तार"ख/Date of Hearing : 10.07.2018 उदघोषणा क" तार"ख

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. 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

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. 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

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

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