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

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

Charitable Trust by the Commissioner of Income Tax, Jalandhar on 12.11.1979 under Section12A(a) of the Act. Still further, the Commissioner of Income Tax had initiated proceedings under Section 263 of the Act but had dropped the same accepting the claim of exemption

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

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

Charitable Trust by the Commissioner of Income Tax, Jalandhar on 12.11.1979 under Section12A(a) of the Act. Still further, the Commissioner of Income Tax had initiated proceedings under Section 263 of the Act but had dropped the same accepting the claim of exemption

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

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

Charitable Trust by the Commissioner of Income Tax, Jalandhar on 12.11.1979 under Section12A(a) of the Act. Still further, the Commissioner of Income Tax had initiated proceedings under Section 263 of the Act but had dropped the same accepting the claim of exemption

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

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

Charitable Trust by the Commissioner of Income Tax, Jalandhar on 12.11.1979 under Section12A(a) of the Act. Still further, the Commissioner of Income Tax had initiated proceedings under Section 263 of the Act but had dropped the same accepting the claim of exemption

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

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

Charitable Trust by the Commissioner of Income Tax, Jalandhar on 12.11.1979 under Section12A(a) of the Act. Still further, the Commissioner of Income Tax had initiated proceedings under Section 263 of the Act but had dropped the same accepting the claim of exemption

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

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

Charitable Trust by the Commissioner of Income Tax, Jalandhar on 12.11.1979 under Section12A(a) of the Act. Still further, the Commissioner of Income Tax had initiated proceedings under Section 263 of the Act but had dropped the same accepting the claim of exemption

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

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

Charitable Trust by the Commissioner of Income Tax, Jalandhar on 12.11.1979 under Section12A(a) of the Act. Still further, the Commissioner of Income Tax had initiated proceedings under Section 263 of the Act but had dropped the same accepting the claim of exemption

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

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

Charitable Trust by the Commissioner of Income Tax, Jalandhar on 12.11.1979 under Section12A(a) of the Act. Still further, the Commissioner of Income Tax had initiated proceedings under Section 263 of the Act but had dropped the same accepting the claim of exemption

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

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

Charitable Trust by the Commissioner of Income Tax, Jalandhar on 12.11.1979 under Section12A(a) of the Act. Still further, the Commissioner of Income Tax had initiated proceedings under Section 263 of the Act but had dropped the same accepting the claim of exemption

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

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

Charitable Trust by the Commissioner of Income Tax, Jalandhar on 12.11.1979 under Section12A(a) of the Act. Still further, the Commissioner of Income Tax had initiated proceedings under Section 263 of the Act but had dropped the same accepting the claim of exemption

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

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

Charitable Trust by the Commissioner of Income Tax, Jalandhar on 12.11.1979 under Section12A(a) of the Act. Still further, the Commissioner of Income Tax had initiated proceedings under Section 263 of the Act but had dropped the same accepting the claim of exemption

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

Exemption) vs. Shri Shirdi Sai Darbar Charitable Trust (Dharmshala), Barnala [2017] 81 taxmann.com 49 (Punjab and Haryana) (placed on Page

SAREEN BALAJI CHARITABLE TRUST ,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS) , CHANDIGARH

In the result, the appeal of the assessee is dismissed

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

Exemption) observed that the trust has been constituted by Smt. 5 I.T.A. No. 56/Asr/2021 Sareens’s Balaji Charitable Trust v. CIT(E) Kiran

BHAG KAUR AND HARNAM SINGH ZORIA,DASUYA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee bearing ITA No

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

Charitable Trust, Urmur, Tax (Exemption), Dasuya, Hoshiarpur. Chandigarh. [PAN: AADBTB2124P] (Respondent) (Appellant) Appellant by Sh. J.S. Bhasin, Adv. Respondent by Sh. HitendraBhauraojiNinawe

SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU

In the result, the appeal of the assessee is allowed

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 492/Asr/2024 Assessment Year: 2020-21

charitable trust registered u/s 12A and has substantially the satisfied the condition for availing the benefit of exemption as a trust

SHREE SHYAM PRIVAR TRUST,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result the appeal of the assessee is allowed for statistical purpose

Bench: Manoj Kumar Aggarwal & Sh. Udayan Das Gupta

Trust Vs. Commissioner of Income Punjab Post Budhalda Mansa, Tax, (Exemptions), Punjab. Chandigarh. [PAN: AATTS2798A] (Appellant) (Respondent) Appellant by Sh. Deepak Aggarwal, Adv. Respondent by Dr. Vedanshu Tripathi, CIT. DR Date of Hearing 27.03.2025 Date of Pronouncement 24.04.2025 ORDER Per: Udayan Das Gupta, J.M.: Both the appeals of the assessee are directed against the orders of the ld. Commissioner

SHREE SHYAM PRIVAR TRUST ,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result the appeal of the assessee is allowed for statistical purpose

Bench: Manoj Kumar Aggarwal & Sh. Udayan Das Gupta

Trust Vs. Commissioner of Income Punjab Post Budhalda Mansa, Tax, (Exemptions), Punjab. Chandigarh. [PAN: AATTS2798A] (Appellant) (Respondent) Appellant by Sh. Deepak Aggarwal, Adv. Respondent by Dr. Vedanshu Tripathi, CIT. DR Date of Hearing 27.03.2025 Date of Pronouncement 24.04.2025 ORDER Per: Udayan Das Gupta, J.M.: Both the appeals of the assessee are directed against the orders of the ld. Commissioner

DATA SHER SINGH SALARIA CHARITABLE TRUST,DATA SHER SINGH SALARIA CHARIT vs. INCOME TAX OFFICER 1(1), JAMMU

In the result the appeal of the assessee is allowed for statistical purpose

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No.225 & 551/Asr/2024 Assessment Year: N/A Data Sher Singh Salaria Vs. Ito Ward-1(1), Charitable Trust, Sohagpur, Jammu. Arnia, Jammu & Kashmir. [Pan:-Aadtd3226G] (Appellant) (Respondent)

Exemptions), Chandigarh, did not appreciate that while granting the registration u/s 12AA, the CIT(E) is only to examine the genuineness and objects of the trust. The worthy CIT(E) miserably failed to appreciate that the trust was genuine and the objects of trust were charitable