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

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

section 13(3)(c) are not applicable to the facts of present case. ” (Emphasis supplied) 25.Adverting to second issue. we may examine the relevant provisions of the Act which are material. Sec. 11(l)(a) of the Act excludes income derived from property held under trust for charitable

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

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

section 13(3)(c) are not applicable to the facts of present case. ” (Emphasis supplied) 25.Adverting to second issue. we may examine the relevant provisions of the Act which are material. Sec. 11(l)(a) of the Act excludes income derived from property held under trust for charitable

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

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

section 13(3)(c) are not applicable to the facts of present case. ” (Emphasis supplied) 25.Adverting to second issue. we may examine the relevant provisions of the Act which are material. Sec. 11(l)(a) of the Act excludes income derived from property held under trust for charitable

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

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

section 13(3)(c) are not applicable to the facts of present case. ” (Emphasis supplied) 25.Adverting to second issue. we may examine the relevant provisions of the Act which are material. Sec. 11(l)(a) of the Act excludes income derived from property held under trust for charitable

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

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

section 13(3)(c) are not applicable to the facts of present case. ” (Emphasis supplied) 25.Adverting to second issue. we may examine the relevant provisions of the Act which are material. Sec. 11(l)(a) of the Act excludes income derived from property held under trust for charitable

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

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

section 13(3)(c) are not applicable to the facts of present case. ” (Emphasis supplied) 25.Adverting to second issue. we may examine the relevant provisions of the Act which are material. Sec. 11(l)(a) of the Act excludes income derived from property held under trust for charitable

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

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

section 13(3)(c) are not applicable to the facts of present case. ” (Emphasis supplied) 25.Adverting to second issue. we may examine the relevant provisions of the Act which are material. Sec. 11(l)(a) of the Act excludes income derived from property held under trust for charitable

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

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

section 13(3)(c) are not applicable to the facts of present case. ” (Emphasis supplied) 25.Adverting to second issue. we may examine the relevant provisions of the Act which are material. Sec. 11(l)(a) of the Act excludes income derived from property held under trust for charitable

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

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

section 13(3)(c) are not applicable to the facts of present case. ” (Emphasis supplied) 25.Adverting to second issue. we may examine the relevant provisions of the Act which are material. Sec. 11(l)(a) of the Act excludes income derived from property held under trust for charitable

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

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

section 13(3)(c) are not applicable to the facts of present case. ” (Emphasis supplied) 25.Adverting to second issue. we may examine the relevant provisions of the Act which are material. Sec. 11(l)(a) of the Act excludes income derived from property held under trust for charitable

MESERS SHRI SWAMI SHANKARNATH PARVAT CHARITABLE AND WELFARE TRUST ,KAPURTHALA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

In the result, the assessee appeal is allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 602/Asr/2018 Assessment Year: N.A.

charitable and religious purposes, receiving contribution, shall not be an income in terms of Section 11 of the Act. The benefit of Sections 11 and 12 of the Act, are available only if such Trust or Institution is registered under Section 12AA of the Act. On the other hand, Section 10(23C) of the Act are the provisions

M/S SANTOSH FOUNDATION ,RAMPURA PHUL vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

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

section 11 depends on the application of such fund for the charitable activities by the trust only. Thus, the CIT(E) is empowered to satisfy himself only about two factors i.e. the objects of the trust and the genuineness of the activities of the trust or institution and such powers does not extend to the eligibility of the trust/institution

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

11 and 13 of the income tax Act in the light of the insertion of the proviso to section 12 A of the income tax Act more particularly when the assessee was granted the registration on 25 September 2009, and prior thereto the assessee was a having the approval under section 10(23) of the Act. 3 Whether the case

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

3) Where a trust or an institution has been granted registration under clause (b) of sub- section (1) or has obtained registration at any time under section 12A as it stood before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996) and subsequently the Principal Commissioner or Commissioner is satisfied that the activities of such trust

M/S ANWAR SULTANA EDUCTIONAL TRUST,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 140/Asr/2020 Assessment Year:N/A M/S Anwar Sultana Educational Vs. Cit(E), Trust, 29 Housing Colony Sanat Chandigarh. Nagar, Srinagar. [Pan: Aafta2878M] (Appellant) (Respendent)

trust or the institution. [Para 34] 16. We find that Ld. CIT(E), while passing impugned order seems to be under hurry in passing exparte order in 2nd round and further to understand the definition of 'charitable activities' de hors requirement of law would only enable an institution to be granted registration under section 12AA of the Act as once

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

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 2007-08 under consideration in terms of the proviso to section 12 A of The Income

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

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 2007-08 under consideration in terms of the proviso to section 12 A of The Income

M/S LORD MAHAVIR HOMEOPATHIC MEDICAL COLLAGE & 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

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 2007-08 under consideration in terms of the proviso to section 12 A of The Income

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. INCOME TAX OFFICER (EXEMPTIONS), AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

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

11 of the Income Tax Act, 1961 (and assessing it as an AOP by relying on the order of the Id. ITAT Amritsar dated 26- 6-2009 confirming the order of worthy CIT-I, Amritsar passed under section 12AA(3) on 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a charitable