DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

reassessed to ensure that he millers do not reap undue benefit at the cost of Government of India leading to non-deduction of subsidy on this account. The Ld. DR relying on the above observation in the Audit report vehemently stressed that the millers got much more amount for milling purpose in kind, in the shape of value

ITO (TDS-2), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., MOHALI

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

reassessed to ensure that he millers do not reap undue benefit at the cost of Government of India leading to non-deduction of subsidy on this account. The Ld. DR relying on the above observation in the Audit report vehemently stressed that the millers got much more amount for milling purpose in kind, in the shape of value

THE PUNJAB STATE COOPERATIVE SUPPLY,ROPAR vs. ACIT, CHANDIGARH

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

reassessed to ensure that he millers do not reap undue benefit at the cost of Government of India leading to non-deduction of subsidy on this account. The Ld. DR relying on the above observation in the Audit report vehemently stressed that the millers got much more amount for milling purpose in kind, in the shape of value

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

reassessed to ensure that he millers do not reap undue benefit at the cost of Government of India leading to non-deduction of subsidy on this account. The Ld. DR relying on the above observation in the Audit report vehemently stressed that the millers got much more amount for milling purpose in kind, in the shape of value

ACIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAIN PROCUREMENT CORP. LTD., BARNALA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

reassessed to ensure that he millers do not reap undue benefit at the cost of Government of India leading to non-deduction of subsidy on this account. The Ld. DR relying on the above observation in the Audit report vehemently stressed that the millers got much more amount for milling purpose in kind, in the shape of value

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

reassessed to ensure that he millers do not reap undue benefit at the cost of Government of India leading to non-deduction of subsidy on this account. The Ld. DR relying on the above observation in the Audit report vehemently stressed that the millers got much more amount for milling purpose in kind, in the shape of value

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB,

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

reassessed to ensure that he millers do not reap undue benefit at the cost of Government of India leading to non-deduction of subsidy on this account. The Ld. DR relying on the above observation in the Audit report vehemently stressed that the millers got much more amount for milling purpose in kind, in the shape of value

ITO (TDS-2), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., MOHALI

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

reassessed to ensure that he millers do not reap undue benefit at the cost of Government of India leading to non-deduction of subsidy on this account. The Ld. DR relying on the above observation in the Audit report vehemently stressed that the millers got much more amount for milling purpose in kind, in the shape of value

ITO, CHANDIGARH vs. THE MANAGER DISTT. OFFICE,, MOHALI

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

reassessed to ensure that he millers do not reap undue benefit at the cost of Government of India leading to non-deduction of subsidy on this account. The Ld. DR relying on the above observation in the Audit report vehemently stressed that the millers got much more amount for milling purpose in kind, in the shape of value

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

reassessed to ensure that he millers do not reap undue benefit at the cost of Government of India leading to non-deduction of subsidy on this account. The Ld. DR relying on the above observation in the Audit report vehemently stressed that the millers got much more amount for milling purpose in kind, in the shape of value

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

reassessed to ensure that he millers do not reap undue benefit at the cost of Government of India leading to non-deduction of subsidy on this account. The Ld. DR relying on the above observation in the Audit report vehemently stressed that the millers got much more amount for milling purpose in kind, in the shape of value

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

reassessed to ensure that he millers do not reap undue benefit at the cost of Government of India leading to non-deduction of subsidy on this account. The Ld. DR relying on the above observation in the Audit report vehemently stressed that the millers got much more amount for milling purpose in kind, in the shape of value

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

reassessed to ensure that he millers do not reap undue benefit at the cost of Government of India leading to non-deduction of subsidy on this account. The Ld. DR relying on the above observation in the Audit report vehemently stressed that the millers got much more amount for milling purpose in kind, in the shape of value

DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

reassessed to ensure that he millers do not reap undue benefit at the cost of Government of India leading to non-deduction of subsidy on this account. The Ld. DR relying on the above observation in the Audit report vehemently stressed that the millers got much more amount for milling purpose in kind, in the shape of value

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., PATIALA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

reassessed to ensure that he millers do not reap undue benefit at the cost of Government of India leading to non-deduction of subsidy on this account. The Ld. DR relying on the above observation in the Audit report vehemently stressed that the millers got much more amount for milling purpose in kind, in the shape of value

DR PANDHIS SMALL IDEAS GREAT IDEAS TRUST,LUDHIANA vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

The appeal of the assessee is dismissed as withdrawn

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

section 80G (5) of the Income Tax Act, 1961. The issuance of this circular effectively addresses the primary grounds on which the appeal was based. In light of this significant development and the subsequent rectification of the issue that led to the rejection of registration, we have reassessed

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

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

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

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds