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

24) “income” includes — (i) profits and gains; (ii) dividend; (iia) voluntary contributions received by a trust created wholly or partly for charitable or religious purposes or by an institution established wholly or partly for such purposes or by an association or institution referred to in clause (21) or clause (23), or by a fund or trust or institution referred

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

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

10. Admittedly, the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by 23 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. the assessing officer as the assessee trust has always been allowed exemption under section

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

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

10. Admittedly, the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by 23 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. the assessing officer as the assessee trust has always been allowed exemption under section

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

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

10. Admittedly, the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by 23 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. the assessing officer as the assessee trust has always been allowed exemption under section

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

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

10. Admittedly, the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by 23 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. the assessing officer as the assessee trust has always been allowed exemption under section

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

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

10. Admittedly, the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by 23 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. the assessing officer as the assessee trust has always been allowed exemption under section

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

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

10. Admittedly, the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by 23 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. the assessing officer as the assessee trust has always been allowed exemption under section

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

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

10. Admittedly, the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by 23 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. the assessing officer as the assessee trust has always been allowed exemption under section

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

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

10. Admittedly, the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by 23 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. the assessing officer as the assessee trust has always been allowed exemption under section

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

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

10. Admittedly, the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by 23 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. the assessing officer as the assessee trust has always been allowed exemption under section

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

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

10. Admittedly, the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by 23 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. the assessing officer as the assessee trust has always been allowed exemption under section

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

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

10. Admittedly, the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by 23 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. the assessing officer as the assessee trust has always been allowed exemption under section

M/S SANT BABA BHAG SINGH MEMORIAL CHARITABLE SOCIETY,JALANDHAR vs. D.C.I.T, CIRCLE - 1 (EXEMPTION), CHANDIGARH

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

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 432/(Asr)/2017 Assessment Year: 2014-15

10 or any trust or institution referred to in section 11, includes any income by way of any anonymous donation, the income-tax payable shall be the aggregate of— 4 Sant Baba Bhag Singh M. C. Society v. Dy. CIT (i) the amount of income-tax calculated at the rate of thirty per cent on the aggregate of anonymous donations

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

10 Maharaja Ranjit Singh War Museum Society v. ITO terms of the accumulation, and which is to be for specified purpose/s. As where, for example, the assessee-society has a particular project in mind (which may require funds beyond the income of one year as well as gestation period for planning and execution), and for which it therefore considers

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 Assessment Year: Ors reported in 327 ITR 73 vide its judgment dated 29 Jan., 2010 has held as under: "Exemption under s. 10(23C)(vi)--Educational institution--Profit motive--At the initial stage when the application for exemption is filed by an educational institution the scope of inquiry is restricted only to ascertain the genuineness

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

24. In response to the argument of the assessee, the ld. DR for the revenue had submitted orally as well as through the written submission had submitted as under :- “The appellant was taking shelter under the amended provisions of section 12AA of the Act which are effected from 01.10.2014 whereas assessment proceedings were reopened on 26.03.2014 and the notice

GURU TEG BAHADUR EDUATIONAL TRUST,JALANDHAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 301/Asr/2018 Assessment Year: 2018-19

charitable purposes are significantly different from income arising to a person on behalf of a university or other educational institution. In light of the same income that has been claimed as exempt under section 10(23C) cant partake the character of income envisaged u/s 11 & 12 just because of the amendment in the Act. Income & Expenditure account of “Guru

M/S LORD MAHAVIRA HOMEOP[ATHIC MEDICAL COLLEGE & HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

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

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Trust 96 taxmann.com 356 (Kerala) as decided by the Kerala High Court is held as under: “4. Since the assessee is engaged in the activity of imparting education since its establishment, it moved two applications, one on 08-10-1998 seeking recognition under section 80G of the Act and other on 25-05-1999 seeking registration under section 12A with