M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR
What did the Tribunal hold?
The Tribunal held that the assessee trust's object of promoting Punjab, Punjabi, and Punjabiat, including running a newspaper, falls under 'charitable purpose'. It also found no violation of Section 13(3) as the Revenue failed to prove payments to specified persons were excessive for services rendered.
What were the facts?
The Income Tax Appellate Tribunal (ITAT) was tasked with re-adjudicating the claim for exemption under Section 11 of the Income Tax Act. This followed a remand from the High Court, which noted the Tribunal's previous reversal of findings without clear reasoning on Section 13(3) violations.
What were the issues?
Whether the trust's objects qualify as charitable, and whether payments to certain individuals violated Section 13(3) by being excessive.
Which sections of the Income-tax Act were involved?
Section 11,Section 13(3),Section 2(15),Section 11(1)(a),Section 13(1)(c)
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(16)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- Radhasoami Satsang v. CIT1,695 citing193 ITR 321 · 1992 · SC
- Manish Maheshwari v. ACIT237 citing289 ITR 341 · 2007 · SC · Read judgment
- DIT (E) v. Apparel Export Promotion Council193 citing245 ITR 492 · 2000 · HC
- Radhasoami Satsang v. CIT168 citing244 ITR 734 · 2000 · HC
- CIT v. Neo Polypack (P) Ltd.79 citing281 ITR 346 · 2006 · HC
- Azadi Bachao Andolan (2003)(177 Taxation 775) and Pradip J Mehta v. CIT64 citing300 ITR 231 · 2008 · SC
- DIT v. Escorts Cardiac Diseases Hospital59 citing300 ITR 75 · 2008 · HC
- Surat City Gymkhana v. Dy.CIT37 citing279 ITR 89 · 2002 · HC
- CIT v. P. KhrishnaWarrier30 citing132 ITR 799 · HC
- CIT v. Harishchandra Gupta29 citing325 ITR 599 · 2010 · HC
- DIT v. Pariwar Sewa Sansthan21 citing254 ITR 268 · 2002 · HC
- DIT (Exemptions) v. Guru Nanak Vidya Bhandar Trust15 citing272 ITR 379 · 2005 · HC
- CIT v. Shri Agastyar Trust12 citing149 ITR 609
- 61 SOT 4811 citing61 SOT 48 · 2014 · ITAT
- Bright Enterprises Pvt. Ltd. v. DCIT11 citing90 ITR (Trib) 394 · 2021 · ITAT
- ITO v. Human Resource Development and Management Trust11 citing47 SOT 85 · 2011 · ITAT
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER
I.T.A. Nos. 184 to 186/Asr/2001 Assessment Years: 1993-94 to 1995-96
M/s Sadhu Singh Hamdard Vs. Asstt. Commissioner of Income Trust, Nehru Garden Road, Tax, Circle-(1), Jalandhar Jalandhar [PAN:AAATS 3278A] (Appellant (Respondent)
I.T.A. Nos. 272, 261 & 177/Asr/2004 & 2006 Assessment Years: 1997-98, 1999-2000 & 2001-02
Asstt. Commissioner of Income Vs. M/s Sadhu Singh Hamdard Tax, Range-III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant
I.T.A. Nos. 39 & 328/Asr/2007 Assessment Years: 2003-04 & 2004-05
Deputy Commissioner of Income Vs. M/s Sadhu Singh Hamdard Tax, Range-III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant
2 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Assessment Year: 2006-07
Asstt. Commissioner of Income Vs. M/s Sadhu Singh Hamdard Tax, Range-III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant Assessment
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