THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 177/ASR/2006Status: DisposedITAT Amritsar07 December 2023AY 2001-02Bench: DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE (Judicial Member)29 pages
AI SummaryAllowed

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)

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Cases cited in this judgment(16)Show 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.

Heard together (2 matters)

I.T.A. No. 421/Asr/2009
I.T.A. No. 344/Asr/2010

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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