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

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

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

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

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

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

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

LABH SINGH,PANCHKULA vs. INCOME TAX OFFICER, WARD NO 2,, PANCHKULA

68, Shiv Shakti Colony, Pinjore-134102\nबनाम\nThe ITO\nWard-2, Panchkula\nस्थायी लेखा सं./ PAN NO: EAAPS5523L\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से / Assessee by :\nSmt. Neelam Dhiman, C.A (Virtual)\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 668/Chd/2022\nनिर्धारण वर्ष / Assessment Year: 2018-19\nShri Suresh Pal,\nVill

M/S CHANDIGARH LAWN TENNIS ASSOCIATION,CHANDIGARH vs. ITO (EXEMPTIONS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The Ito (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh Pan No. Aaatc4943J (Appellant) (Respondent) Appellant By : Sh. Y.K. Sud, Ca Respondent By : Smt. Chanderkanta, Addl. Cit (On 22.3.2018) & Sh.Yoginder Mittal, Sr. Dr (On 13.7.2018) Date Of Hearing : 22.03.2018 & 13.7.2018 Date Of Pronouncement : 26.07.2018

section 2(15) there is a paradigm shift from the earlier position. Though, some of the decisions of the Delhi High Court as referred to above and that of the Pb. & Hry. High Court in the case of The Tribune Trust (supra) have been delivered subsequent to the introduction of the second proviso to section 2

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

iia) of clause (24) of section 2, or which is of the nature referred to in ITA Nos 1069 to 1071-chd-2019- M/s Heritage Educational Society, Chandigarh sub-section (4A) of section 11, tax shall be charged on so much of the relevant income as is not exempt under section 11 or section

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

iia) of clause (24) of section 2, or which is of the nature referred to in ITA Nos 1069 to 1071-chd-2019- M/s Heritage Educational Society, Chandigarh sub-section (4A) of section 11, tax shall be charged on so much of the relevant income as is not exempt under section 11 or section

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

iia) of clause (24) of section 2, or which is of the nature referred to in ITA Nos 1069 to 1071-chd-2019- M/s Heritage Educational Society, Chandigarh sub-section (4A) of section 11, tax shall be charged on so much of the relevant income as is not exempt under section 11 or section

M/S SURYA WORLD EDUCATIONAL RESEARCH AND CHARITABLE INSTITUTE,RAJPURA vs. DCIT , CC-I, CHANDIGARH

In the result, the appeal filed by the assessee is dismissed both for non- prosecution and on merits

Bench: Us. Therefore, For The Sake Of Convenience & To Avoid Repetition, We Are Taking Ita No. 879/Del/2018 As The Lead Appeal & Reproducing The Facts, Grounds Raised & The Order Passed By The Ld. Cit(A)Karnal, For Completeness. 2. The Case Was Listed For Hearing On 29/5/2025 , When The Matter Was Called, There Was No Appearance From The Side Of The Assessee. It Is Noted From The Record That Earlier Mr. Tej Mohan, Advocate, Was Appearing On Behalf Of The Assessee. However, No Adjournment Request Or Explanation For Non-Appearance Has Been Filed. The Conduct Of The Assessee Indicates A Lack Of Interest In Prosecuting The Appeal. However, Considering Non- Appearance On Behalf Of The Assessee On Many Earlier Occasions & The Nature Of The Issues Involved, We Proceed To Decide The Appeal On Merits As Well.

2(24)(iia), where a person receiving such contribution does not maintain a record of— (i) the name and address of the person making such contribution; and (ii) such other particulars as may be prescribed. 8. In this case, the failure to provide PAN details, bank statements, or any form of verifiable documentation means the donation qualifies as anonymous under

M/S SURYA WORLD EDUCATIONAL RESEARCH AND CHARITABLE INSTITUTE,RAJPURA vs. DCIT , CC-I, CHANDIGARH

In the result, the appeal filed by the assessee is dismissed both for non- prosecution and on merits

Bench: Us. Therefore, For The Sake Of Convenience & To Avoid Repetition, We Are Taking Ita No. 879/Del/2018 As The Lead Appeal & Reproducing The Facts, Grounds Raised & The Order Passed By The Ld. Cit(A)Karnal, For Completeness. 2. The Case Was Listed For Hearing On 29/5/2025 , When The Matter Was Called, There Was No Appearance From The Side Of The Assessee. It Is Noted From The Record That Earlier Mr. Tej Mohan, Advocate, Was Appearing On Behalf Of The Assessee. However, No Adjournment Request Or Explanation For Non-Appearance Has Been Filed. The Conduct Of The Assessee Indicates A Lack Of Interest In Prosecuting The Appeal. However, Considering Non- Appearance On Behalf Of The Assessee On Many Earlier Occasions & The Nature Of The Issues Involved, We Proceed To Decide The Appeal On Merits As Well.

2(24)(iia), where a person receiving such contribution does not maintain a record of— (i) the name and address of the person making such contribution; and (ii) such other particulars as may be prescribed. 8. In this case, the failure to provide PAN details, bank statements, or any form of verifiable documentation means the donation qualifies as anonymous under

M/S SURYA WORLD EDUCATIONAL RESEARCH AND CHARITABLE INSTITUTE,RAJPURA vs. DCIT , CC-I, CHANDIGARH

In the result, the appeal filed by the assessee is dismissed both for non-\nprosecution and on merits

2(24) (iia), where a person\nreceiving such contribution does not maintain a record of-\n(i) the name and address of the person making such contribution; and (ii)\nsuch other particulars as may be prescribed.\n8.\nIn this case, the failure to provide PAN details, bank statements, or any\nform of verifiable documentation means the donation qualifies as\nanonymous

DCIT,CIRCLE-I, LUDHIANA, LUDHIANA vs. ADINATH TEXTILES LIMITED, LUDHIANA

In the result both the appeal filed by the Revenue and Cross objection filed by the Assessee are dismissed

Bench: the appeal is finally heard or disposed off.

section 68 solely on basis of information received from Investigation Wing that lenders from whom assessee-company acquired loans were indulged in bogus accommodation entries, since assessee was not granted an opportunity to cross-examine persons whose statements were recorded during Investigation, Impugned addition made on basis of such investigation which was not privy to assessee were