M/S BABA BANDA BAHADUR MEMORIAL AND EDUCATIONAL SOCIETY,FARIDKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 66/Asr/2017 Assessment Year:2015-16

trust, thus, have to be taken into consideration. Section 2(15) defines charitable purpose and the same includes relief in education and advancement of any other object of general public utility. In case the 17 I.T.A. No. 66/Asr/2017 utility is carried out in the nature of trade, commerce, business, the proviso provides that the same will not be a charitable

SARFROSH FOUNDATION,MOGA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the both the appeals filed by the assessee are allowed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Income Tax Act and thus, it was contended that the Learned CIT(Exemptions) was unjustified in law for Sarfarosh Foundaton v. CIT refusing registration/approval of the Trust on the grounds that the composition of the Trust is restrictive since failed to consider clause ' 18' of the Trust Deed where the maximum numbers of the Trustees could be seven, therefore, there

SARFROSH FOUNDATION,MOGA vs. INCOME TAX OFFICER ( EXEMPTIONS), JALANDHAR

In the result, the both the appeals filed by the assessee are allowed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Income Tax Act and thus, it was contended that the Learned CIT(Exemptions) was unjustified in law for Sarfarosh Foundaton v. CIT refusing registration/approval of the Trust on the grounds that the composition of the Trust is restrictive since failed to consider clause ' 18' of the Trust Deed where the maximum numbers of the Trustees could be seven, therefore, there

SH. VISHWA MITTER SEKHRI CHARITABLE SOCIETY,BATALA vs. THE INCOME TAX OFFICER, (EXEMPTION), AMRITSAR.

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08

Charitable Society, . (Exemption) Amritsar O/s Pehari Gate, Batala. [PAN: AAETS 6776M] (Appellant) (Respendent) Appellant by Sh. Ashwani Kalia, C. A. Respondent by Smt. Ratinder Kaur, D. R. Date of Hearing 06.07.2021 Date of 13.07.2021 Pronouncement ORDER Per Laliet Kumar, J.M. This appeal of the assessee is directed against the order dated 16.10.2015 passed by the Commissioner of Income Tax (Appeals

MUKTISAR WELFARE CLUB,MUKTSAR, PUNJAB vs. ITO WARD 2(2), MUKTSAR, MUKTSAR

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. Ito, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/O Rinku Pharma Muktsar, Muktsar, Punjab. [Pan: Aadam2794B] (Respondent) (Appellant)

business which is incidental to the attainment of its objectives; or (c) the trust or institution has applied any part of its income from the property held under a trust for private religious purposes, which does not enure for the benefit of the public; or (d) the trust or institution established for charitable

MUKTISAR WELFARE CLUB,MUKTSAR vs. ITO WARD 2(2), MUKTSAR/, MUKTSAR,PUNJAB

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. Ito, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/O Rinku Pharma Muktsar, Muktsar, Punjab. [Pan: Aadam2794B] (Respondent) (Appellant)

business which is incidental to the attainment of its objectives; or (c) the trust or institution has applied any part of its income from the property held under a trust for private religious purposes, which does not enure for the benefit of the public; or (d) the trust or institution established for charitable

BAHADUR KE TEXTILES & KNITWEAR ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

The appeals of the assessee are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration, irrespective of the nature of use or application, or retention, of the income from such activity, unless

BAHUDER KE TEXTILES AND KNITWEARS ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION ) , CHANDIGARH

The appeals of the assessee are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration, irrespective of the nature of use or application, or retention, of the income from such activity, unless

M/S STEP BY STEP JUNIOR SCHOOL SOCIETY,AMRITSAR. vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Charitable Trust and Ors vs Union of India and Ors reported in 327 ITR 73. ITA 596/Amr/2016 9 10. Decision of Punjab & Haryana High Court in the case of CIT(E) Chandigarh vs. Shree Mahavir Jain Society (Regd.) in Appeal No. 231 of 2016 order dated 11/09/2017. 17. On the contrary, the learned D.R. for the revenue had submitted that

SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,

In the result the appeal of the Assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

business;]] (ii) the instrument under which the institution or fund is constituted- does not, or the rules governing the institution or fund do not, contain any provision for the transfer of application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose

M/S GURU RAM DASS EDUCATIONAL SOCIETY,BATHINDA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the assessee’s appeal is allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 598/Asr/2016 Assessment Year: N.A.

business loss, the assessee cannot claim set-off against income for the years for which it is regarded as a charitable institution, claiming exemption u/s. 11 on the application of income for charitable purpose/s from property held under trust

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI , JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

SATNAM SINGH MEMORIAL TRUST,JALANDHAR vs. INCOME TAX OFFICE WARD-III(2), JALANDHAR

In the result, the assessee’s appeal is dismissed

Bench: Sh. Sanjay Arorai.T.A. No. 478/Asr/2017 Assessment Year: 2010-11

income of a charitable institution assessed in excess of that shown in the assessee’s accounts, is to be deemed as applied for other than charitable purposes. Sure, though the deeming is applicable where the property held under trust is a business