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

Charitable Trust[2013] 355 ITR 280/[2011] 203 Taxman 53/15 taxmann.com 123 (Punj. & Har.), subsequently, held that the principles laid down for excluding income under Section 10(23C) are not applicable while considering the application for registration under Section 12AA. It was also further held that the genuineness of the objects of the trust are to be taken into consideration

LANGAR COMMITTEE HANUMAN MANDIR,MALERKOTLA vs. INCOME TAX OFFICER, (EXAMPTION),, JALANDHAR

In the result, the assessee’s appeal is disposed on the aforesaid terms

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryi.T.A No. 516/(Asr)/2017 Assessment Year: 2014-15

charitable and religious trust/ institution u/s. 11, i.e., on application of its income for its’ objects. The same is subject to a satisfaction of the conditions laid down therein, as well as other provisions of the said Chapter. Section 12A(1) stipulates the condition of registration of the trust/institution in receipt of income being registered u/s. 12AA. The assessee

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

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

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

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

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

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

THE DCIT, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

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

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

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

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

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

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

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

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

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

DCIT, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

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

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

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

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

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

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

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

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

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

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

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

charitable or religious purpose will be exempt to the extent it is applied to such 22 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. purposes. Thus, as per law any part of income or any property of the trust or the institution is applied directly or indirectly for the benefit of any person referred

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

Charitable purposes are similar and analogous to each other and there is no adverse findings with regard to same in the impugned order of refusing registration/granting approval. 2. That neither the company have claimed such contributions made to the impugned Trust as Business expenditure nor even otherwise was eligible for deduction

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

Charitable purposes are similar and analogous to each other and there is no adverse findings with regard to same in the impugned order of refusing registration/granting approval. 2. That neither the company have claimed such contributions made to the impugned Trust as Business expenditure nor even otherwise was eligible for deduction

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 and the same is leased to Baba Shri Chand Educational Society and the society is paying lease rent after deducting

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 and the same is leased to Baba Shri Chand Educational Society and the society is paying lease rent after deducting

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 and the same is leased to Baba Shri Chand Educational Society and the society is paying lease rent after deducting