M/S SANT SHRI MAHESH MUNI JI BOREWALE EDUCATIONAL WELFARE ,MOGA vs. COMM. OF INCOME TAX ( EXAMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year - 2016-17

trust or institution or any university or other educational institution or any hospital or other medical institution, as the case may be, and the prescribed authority may also make such inquiries as it deems necessary in this behalf." 27. Despite this stipulation, the prescribed authority will still have to apply the determinative test of assessing whether the business is incidental

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

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 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

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 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

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

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

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

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

M/S MANAGING COMMITTEE SWAMI PREMANAND MAHAVIDALYA,HOSHIARPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION),, CHANDIGARH

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

trust/ society is not an idle formality [Anand MargaPracharakaSaughaVs CIT (1996) 218 ITR 254 (Cal)] 5. In order to appraise the activities and whether the same' were in sync with the stated objects an opportunity of personal hearing was accorded on, 09.05.2017 and the applicant was requested to file, the following details/ clarifications: i. Details of property vested

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

10 (23) of the Act. However, the activities of the assessee continued to be charitable and there was no change in activities of the assessee. In our view the assessee, though was registered on 25.9.2009, however the assessee, was entitled to the benefit of section 11, 12 and 13 of the income tax Act for the assessment year

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

10 Bahadur Ke Textiles & Knitwear Association v. CIT discussed aims and objects of the company. The Ld. AR argued that admittedly, the CIT(E) has not doubted the aims and objectives while rejecting the application. The AR further argued, that a detailed query letter was letter issued by the Ld. CIT(E) as reproduced in para 5 and, in para

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

10 Bahadur Ke Textiles & Knitwear Association v. CIT discussed aims and objects of the company. The Ld. AR argued that admittedly, the CIT(E) has not doubted the aims and objectives while rejecting the application. The AR further argued, that a detailed query letter was letter issued by the Ld. CIT(E) as reproduced in para 5 and, in para

LORD MAHAVIRA HOMOEOPHATIC MEDICAL COLLEGE AND HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER (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