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21 results for “charitable trust”+ Section 10(20)clear

Sorted by relevance

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Key Topics

Section 1144Section 12A40Exemption21Section 143(1)18Section 1017Charitable Trust12Deduction11Disallowance10Section 80G(5)9Addition to Income

NAVBHARAT CHERITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD-1, BHARUCH

In the result, all these three appeals of the assessee are allowed for statistical purposes

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)

Section 10(23C) (iiiad) of the Act, if so pressed by the assessee during the order giving effect proceedings. In the result, the grounds of appeals raised by the assessee are allowed for statistical purpose. 8. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 28th June, 2023. (PAWAN

SHREE VIMALJIN RELIGIOUS CHARITABLE TRUST,VAPI vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU

Showing 1–20 of 21 · Page 1 of 2

9
Section 13(1)(b)8
Section 11(1)(d)7

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

ITA 239/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2022AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 239/Srt/2021 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Court Hearing) Shree Vimaljin Religious Charitable Trust, Vs. The Acit, Cpc, 102, Shantinath Apartment, Nehru Street, Bangaluru. Vapi-396191. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalts6046F

Section 10Section 10(23)Section 11Section 12ASection 139Section 143(1)Section 2(15)

10 of the Rules. If during the assessment proceedings, the Assessing Officer does not have the necessary information, the question of excluding such income from assessment does not arise at all. As a matter of fact, this benefit of excluding this particular part of the income from the net of taxation arises from section 11 and is subjected

LIONS UMRA PIPLOD EDUCATION SOCIETY,SURAT vs. A.O. CIRCLE-2, EXEPTION, , AHMEDABAD

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

ITA 197/SRT/2021[2017-18]Status: DisposedITAT Surat21 Mar 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing In Virtual Court) Lions Umra Piplod Education Society, The Assessing Officer, Opp. Lake View Garden, C/O. Circle-2, Exemption, Vs. Shardayatan School, Piplod, Surat- Ahmedabad. 395007, Gujarat. Pan : Aaatl1289Q Appellant Respondednt

Section 10Section 10(23)(vi)Section 11Section 143(1)

trust is also placed record at page 8 ITA No. 197/SRT/2021/AY.2017-18 Lions Umra Piplod Education Society no.73 to 112. In the intimation under section 143(1), the Assessing Officer disallowed whole of the revenue and capital expenditure. The ld. AR submits that assessee filed detailed written submission before the ld. CIT(A)/NFAC. The ld. CIT(A) /NFAC failed

SINDHU SEVA SAMITI,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, both the appeals are allowed for statistical purposes in above terms

ITA 265/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.214/Srt/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The Cit(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm3808N (Appellant) (Respondent) आयकर अपील सं./Ita No.265/Srt/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The Cit(Exemption), Tp No.3 Fp 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts3067J (Appellant) (Respondent)

Section 11Section 12ASection 13(1)Section 13(1)(a)Section 13(1)(b)

10. In the light of the above referred judgment of Hon`ble Supreme Court case of CIT vs Dawoodi Bohara Jamat (supra), the Ld. CIT(E) held that from the objects of the assessee, it is evident that it is not a religious trust, but it is a charitable trust and above referred objects, which are in the nature

MAR BASELIUS ORTHODOX SYRIAN CHURCH,SURAT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, both the appeals are allowed for statistical purposes in above terms

ITA 214/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.214/Srt/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The Cit(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm3808N (Appellant) (Respondent) आयकर अपील सं./Ita No.265/Srt/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The Cit(Exemption), Tp No.3 Fp 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts3067J (Appellant) (Respondent)

Section 11Section 12ASection 13(1)Section 13(1)(a)Section 13(1)(b)

10. In the light of the above referred judgment of Hon`ble Supreme Court case of CIT vs Dawoodi Bohara Jamat (supra), the Ld. CIT(E) held that from the objects of the assessee, it is evident that it is not a religious trust, but it is a charitable trust and above referred objects, which are in the nature

SHRI RAM EDUCATION & GRAMINVIKAS CHARITABLE TRUST,VALSAD vs. INCOME TAX OFFICER ( EXEMPTION WARD), SURAT

In the result, this appeal of the assessee is dismissed

ITA 213/SRT/2018[2013-14]Status: DisposedITAT Surat16 Jan 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainishri Ram Education & I.T.O., (Exemption Ward) Graminvikas Charitable Trust, Aayakar Bhavan, Vs. Jauagauri Park, Hathikhana, Majura Gate, Dharampur, Surat. Valsad-396050. Pan No. Aalts 324 F Appellant/ Assessee Respondent/ Revenue

Section 10(23)(C)Section 11aSection 12ASection 133(6)Section 142(1)Section 254(1)

20 of Rs. 32,43,550/- and 10% of which was worked out at Rs. 3,24,355/- and remaining disallowance was deleted thereby granted relief of Rs. 10,77,780/-. Further aggrieved, the assessee has filed by the present appeal before this Tribunal. 11. We have heard the submissions of the learned authorised representative (Ld. A.R) of the assesse

JAYSHRI GOPALLAL MAHARAJSHRINI SURAT SRUSTI TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed

ITA 1238/SRT/2024[2022-23]Status: DisposedITAT Surat06 May 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: of Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, CIT DR
Section 12ASection 143(1)

charitable trust registered under section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B. Jayshri Gopallal Maharajshrini Surat Srusti Trust vs. ITO (E) Asst. Year –2022-23 - 5– 9. In the case of Associated Chambers of Commerce

STAR EDUCATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 539/SRT/2019[2019-20]Status: DisposedITAT Surat11 Jan 2023AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.539/Srt/2019 "नधा"रणवष"/Assessment Year: (2019-20) (Physical Court Hearing) The Star Education Trust, Vs. The Cit(Exemption), 9A, Ratnanilam Apartment, Piplod, Ahmedabad. Surat-395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts2856F

Section 10Section 10(23)(vi)

Charitable Trust Vs Commissioner of Income Tax (Exemptions). 9. However, after going through the reply of the assessee, the Ld. CIT(E) rejected the contention of the assessee and observed that as per the provisions of section 10(23C)(vi) of the Act of 1961, it is obligatory on the part of the authority to examine the record and object

SHREE SUIGAM KHODADHOR PANJARA POLE,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

ITA 1278/SRT/2024[2019-20]Status: DisposedITAT Surat21 Apr 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, Sr. DR
Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)Section 80Section 80G(5)

10. In the case of Sarvodaya Charitable Trust vs. Income Tax Officer. (Exemption) [2021] 125 taxmann.com 75 (Gujarat)/[2021] 278 Taxman 148 (Gujarat)[09-12-2020], the High Court held that where assessee, a public charitable trust registered under section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely

ITO (EXEMPTION) WARD, SURAT vs. GUJARAT HIRA BOURSE, SURAT

In the result, appeals filed by the Revenue (in ITA No

ITA 189/SRT/2020[2014-15]Status: DisposedITAT Surat31 Dec 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 11Section 11(1)(a)Section 13Section 13(8)Section 2(15)Section 254(1)

trust was the making of the profit.” We note that facts of the aforesaid case of Bharat Diamond Bourse(supra), were similar to that of the assessee and insertion of First Proviso to Section 2(15) does not alter the legal position already settled by Hon'ble Apex Court, because the said Proviso only applicable to the case where

ITO (EXEMPTION), WARD, SURAT vs. GUJARAT HIRA BOURSE, SURAT

In the result, appeals filed by the Revenue (in ITA No

ITA 190/SRT/2020[2017-18]Status: DisposedITAT Surat31 Dec 2021AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 11Section 11(1)(a)Section 13Section 13(8)Section 2(15)Section 254(1)

trust was the making of the profit.” We note that facts of the aforesaid case of Bharat Diamond Bourse(supra), were similar to that of the assessee and insertion of First Proviso to Section 2(15) does not alter the legal position already settled by Hon'ble Apex Court, because the said Proviso only applicable to the case where

AL MEHMOOD CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD- 1(5),, BHARUCH

In the result, appeals filed by the assessee (ITA No

ITA 93/SRT/2022[2017-18]Status: DisposedITAT Surat24 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

Section 11Section 12A(1)(b)Section 143(1)Section 154

10. The relevant clause, which is applicable is clause (b) of section 12A(1). Before amendment made w.e.f. 01.04.2020, the relevant clause (b) was as under: "(b) where the total income of the trust of institution as computed under this Act without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which

AL MEHMOOD CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD- 1(5),, BHARUCH

In the result, appeals filed by the assessee (ITA No

ITA 92/SRT/2022[2016-17]Status: DisposedITAT Surat24 Jan 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.92 & 93/Srt/2022 "नधा"रण वष"/Assessment Years: (2016-17 & 2017-18) (Physical Court Hearing) Al Mehmood Charitable Trust, Income Tax Officer, By Pass Road Jambusar, Vs. Ward-1(5), Bharuch. Bharuch-392150 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata 2702 M िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 12/01/2023 उ"ोषणा क" तारीख/Date Of Pronouncement 24/01/2023

Section 11Section 12A(1)(b)Section 143(1)Section 154

10. The relevant clause, which is applicable is clause (b) of section 12A(1). Before amendment made w.e.f. 01.04.2020, the relevant clause (b) was as under: "(b) where the total income of the trust of institution as computed under this Act without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 272/SRT/2018[2013-14]Status: DisposedITAT Surat07 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

Section 11Section 11(1)(d)Section 12Section 12A

20. In 'Allied Motors (P) Ltd. v. ITO, 224 ITR 677 (SC), it has been held that "a proviso, which is intended to remedy unintended consequences and to make the provision workable, a proviso which supplies an obvious omission in the section and is required to be read into the section to give the section a reasonable interpretation, is required

HRIDAYKUNJ FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 333/SRT/2025[NA]Status: DisposedITAT Surat11 Aug 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

Charitable in nature. The trust has just commenced in the year 2022 under such initial year, it is inappropriate to reject the registration application is misuse of power. On the facts and in the circumstances of the case the trust may be granted registration so that it will get approval U/s. 80G(5) also. (3) The learned CIT (Exemption) Ahmedabad

HRIDAYKUNJ FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 332/SRT/2025[NA]Status: DisposedITAT Surat11 Aug 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

Charitable in nature. The trust has just commenced in the year 2022 under such initial year, it is inappropriate to reject the registration application is misuse of power. On the facts and in the circumstances of the case the trust may be granted registration so that it will get approval U/s. 80G(5) also. (3) The learned CIT (Exemption) Ahmedabad

LOK BHARTI MANDAL,SURAT vs. THE INCOME TAX OFFICER (EXEMPTION) WARD, SURAT

In the result, appeal filed by the assessee is partly allowed in above terms

ITA 212/SRT/2023[2008-09]Status: DisposedITAT Surat16 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.212/Srt/2023 "नधा"रण वष"/Assessment Year: (2008-09) (Physical Hearing) Lok Bharati Mandal, Vs. The Ito, Bharatia Vidhya Sankul, Opp. Terapanthi (Exemption) Ward, Bhavan, City Light Ropad, Surat. Surat – 395007. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl2524Q Assessee By Shri Hiren Vepari, Ca Respondent By Shri Vinod Kumar, Sr. Dr 04/05/2023 Date Of Hearing Date Of Pronouncement 16/06/2023

Section 11(1)(d)Section 143(3)

trust is kept in deposit account and income earned therefrom is utilized for charitable purposes, assessee is entitled to benefit of exemption under section 11(1)(d) in respect of said income. Based on these facts and circumstances, we allow ground No.1 raised by the assessee. 15. In the result, ground No.1 raised by the assessee is allowed. 16. Coming

PRAJAPATI SAMAJ MAOLI BAZAR,NA vs. ARIVS.ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE,, DELHI

In the result, the grounds of appeal raised by the assessee is allowed

ITA 308/SRT/2022[2018-19]Status: DisposedITAT Surat09 Jan 2023AY 2018-19

Bench: Shri Pawan Singh(Virtual Hearing) Prajapati Samaj Maroli Bazar, Additional/Joint/Deputy/Assistant C/O-Ganpatbhai Mistri, At Commissioner Of Income Vs. Mahuvar, Post- Maroli Bazar, Tax/Income Tax Officer, Taluka: Jalalpore, National E-Assessment Centre, Navsari-396436. (Gujarat) Delhi. Pan No. Aabtp 2604 E Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 12A(2)Section 254(1)

charitable trust, engaged in the service of poor for imparting education and medical relief. The assessee filed its return of income for A.Y. 2018-19 on 14/09/2018 declaring total income at NIL. In the computation of income, the assessee claimed deduction under Section 11 and 12 of the Income Tax Act, 1961 (in short, the Act) to the extent

SHRI SARVAJAINK GANPATI USTAV FUND HIRA MENTION NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1273/SRT/2024[NA]Status: DisposedITAT Surat25 Aug 2025

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1273/Srt/2024 (Hybrid Hearing) Sri Sarvajaink Ganpati Ustav Commissioner Of Income-Tax बनाम/ Fund Hira Mention Navsari, (Exemption), Ahmedabad-380 014 Vs. Hira Mention Chawl, Vijalpore Road, Siddhivinayak Road, Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacts 3822 Q (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Sujesh C. Suratwala, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 15/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/08/2025

Section 80GSection 80G(5)Section 80G(5)(iii)

10 days in filing appeal before Tribunal. The assessee has filed affidavit stating that physical copy of order was never served. The assessee-trust filed the appeal immediately after knowing the order of CIT(E) for which counting in aggregate stipulate time for filing appeal before Tribunal. The delay was neither intentional nor deliberate. Considering the request of the assessee

KETAN N. SHAH (HUF) ,VAPI vs. THE INCOME TAX OFFICER, WARD-5, VAPI

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

ITA 321/SRT/2018[2013-14]Status: DisposedITAT Surat20 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.321/Srt/2018,िनधा"रणवष"/Assessment Year: 2013-14 (Virtual Court) Ketan N. Shah (Huf), Vs. The Income Tax Officer, Plot No.275, Usha Hospital & Life Ward -5, Vapi. Science Charitable Trust, Near Cine Park, Chanod, Vapi – 396195. [Pan: Aahhk 4703 R] अपीलाथ" / Appellant ""यथ"/Respondent Shri Hardikvora– Ar िनधा"रतीक"ओरसे /Assessee By Smt. Anupama Singla – Sr.Dr राज"वक"ओरसे /Revenue By सुनवाई क" तारीख/ Date Of Hearing: 20.10.2020 उ"ोषणा क" तारीख/Pronouncement On: 20.10.2020 आदेश /O R D E R Per Pawan Singh, Judical Memebr: 1. This Appeal By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-1 [“Cit(A)” ], Valsad, State Of Gujarat,Dated 27.03.2018 For The Assessment Year 2013-14.This Appeal Was Initially Adjudicated Vide Order Dated 31.07.2019. However, The Order Was Recalled Vide Order Dated 02.01.2020 In Ma No.59/Srt/2019, Thus, In The Aforesaid Background, The Appeal Was Heard Afresh.The Assessee Raised The Following Grounds Of Appeal:

Section 133(6)Section 143(3)Section 54F

Charitable Trust, Near Cine Park, Chanod, Vapi – 396195. [PAN: AAHHK 4703 R] अपीलाथ" / Appellant ""यथ"/Respondent Shri HardikVora– AR िनधा"रतीक"ओरसे /Assessee by Smt. Anupama Singla – Sr.DR राज"वक"ओरसे /Revenue by सुनवाई क" तारीख/ Date of hearing: 20.10.2020 उ"ोषणा क" तारीख/Pronouncement on: 20.10.2020 आदेश /O R D E R PER PAWAN SINGH, JUDICAL MEMEBR: 1. This