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

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

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

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

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

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 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

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

MAHARAJA RANJIT SINGH WAR MUSEUM SOCIETY,LUDHIANA vs. INCOME TAX OFFICER, (EXAMPTION), JALANDHAR

In the result, the assessee’s appeal is partly allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 618/Asr/2017 Assessment Year: 2014-15

trusts created before the commencement of the Act, exemption is also eligible where the property is held partly for such purposes (clause (b)). Clause (c) extends the exemption on application for charitable

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

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 or religious trust, except where received toward its’ corpus, is income and, further, deemed as derived from property held under trust. Section 2(24)(iia), it may be noted, makes no exception for a voluntary contribution received towards its’ corpus, so that it is income by definition, though exempt

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