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3 results for “charitable trust”+ Section 27(2)(j)clear

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Key Topics

Section 12A10Section 2(15)4Section 260A3Section 112Exemption2

COMMISSIONER OF INCOME TAX CHANDIGARH vs. M/S IMPROVEMENT TRUST BATHINDA

The appeals are hereby dismissed

ITA/161/2016HC Punjab & Haryana17 Nov 2025

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE DEEPAK MANCHANDA

Section 12ASection 2(15)Section 260A

j) Land for “vridh Ashram (Rest house for senior citizens) measuring 2038 sq. yds. in Transport Nagar (Free of cost). (l) Land for “Public Health care centre” measuring 1825 sq. yds. in Kamla Nehur vide Resolution No.23, dated 03.06.2009. (m) Construction of Rs. 25 Lakh for construction of divider & road from “Bridge to N.F.L chowk” payment was made

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

ITA/271/2014HC Punjab & Haryana04 Dec 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 11

J. These are two sets of Income Tax Appeals. ITA Nos. 52, 164 of 2017; 48, 61 of 2020; 196, 197, 199; and 200 of 2023 have been filed by the Revenue, whereas ITA Nos. 271, 274 of 2014, 33 of 2022 have been filed by the Assessee – M/s Punjab Institute of Medical Sciences, Jalandhar (hereinafter to be referred

COMMISSIONER OF INCOME-TAX, PATIALA vs. YOUNG SCHOLARS EDUCAITON SOCIETY, BARNALA

ITA/21/2011HC Punjab & Haryana08 May 2024

Bench: This Court Under Section 260A Of The Income Tax Act, 1961 (Hereinafter To Be Referred As “The Act”) Against The Order Dated 16.07.2010 Passed By The Income Tax Appellate Tribunal, Chandigarh Bench-A, Chandigarh (Hereinafter To Be Referred As “The Itat”) In Ita No. 510/Chd/2010 - M/S Young Scholars Educational Society, Barnala Vs Cit, Patiala, Whereby The Order Dated 26.03.2010 Passed By The Commissioner Of Income Tax, Patiala (Hereinafter To Be Referred As “The Commissioner”) Was Quashed & The Varinder Singh 2024.05.13 10:09 I Attest To The Accuracy & Authencity Of This Order/Judgment

Section 12ASection 2(15)Section 260A

J. The Revenue is in appeal in ITA No. 21 of 2011 before this court under Section 260A of the Income Tax Act, 1961 (hereinafter to be referred as “the Act”) against the order dated 16.07.2010 passed by the Income Tax Appellate Tribunal, Chandigarh Bench-A, Chandigarh (hereinafter to be referred as “the ITAT”) in ITA No. 510/CHD/2010 - M/s Young