Punjab-Haryana High Court
Sant Baba Bhag Singh Memorial ... vs Deputy C.I.T. Circle-I (Exemption), ... on 25 February, 2021
Author: Jaswant Singh
Bench: Jaswant Singh
ITA No. 342 of 2019(O&M) -1-
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
ITA No. 342 of 2019 (O&M)
Date of decision : 25.2.2021
Sant Baba Bhag Singh Memorial Charitable Society, Santpur
.... Appellant
versus
Commissioner of Income Tax, Circle-1, (Exemptions), Chandigarh
... Respondents
Coram: Hon'ble Mr. Justice Jaswant Singh
Hon'ble Mr. Justice Sant Parkash
[The aforesaid presence is being recorded through video conferencing
since the proceedings are being conducted in virtual court.]
Present Mr. Manpreet Singh Kanda, Advocate,
for the applicant-appellant.
Jaswant Singh, J. (Oral)
The appellant-assessee-Society has filed the instant appeal under Section 260-A of the Income Tax Act, 1961 (for short, 'the Act'), against the order dated 27.2.2019 (Annexure A-9) passed by the Income Tax Appellate Tribunal, Amritsar, whereby the appeal filed by the appellant-assessee was partly allowed inter-alia holding that donations received by the appellant during the Assessment Year 2014-15 were liable to be taxed under Section 115BBC and 115BBE read with Section 68 of the Act.
Now CM No. 1882-CII of 2021 has been filed by the applicant- appellant seeking permission to withdraw the appeal as it has availed the Scheme "Vivad Se Vishwas 2020", vide Annexure A-12.
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(Jaswant Singh)
Judge
25.2.2021 (Sant Parkash)
vs/joshi Judge
Whether speaking/ reasoned Yes/No
Whether Reportable Yes/No
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