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

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

charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1 )(a) and 11 (4A) of the Act and regarding violation of the provisions of Section

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

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

charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1 )(a) and 11 (4A) of the Act and regarding violation of the provisions of Section

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

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

charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1 )(a) and 11 (4A) of the Act and regarding violation of the provisions of Section

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

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

charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1 )(a) and 11 (4A) of the Act and regarding violation of the provisions of Section

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

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

charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1 )(a) and 11 (4A) of the Act and regarding violation of the provisions of Section

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

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

charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1 )(a) and 11 (4A) of the Act and regarding violation of the provisions of Section

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

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

charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1 )(a) and 11 (4A) of the Act and regarding violation of the provisions of Section

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

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

charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1 )(a) and 11 (4A) of the Act and regarding violation of the provisions of Section

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

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

charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1 )(a) and 11 (4A) of the Act and regarding violation of the provisions of Section

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

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

charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1 )(a) and 11 (4A) of the Act and regarding violation of the provisions of Section

IIT ROPAR TECHNOLOGY BUSINESS INCUBATOR FOUNDATION,ROPAR vs. THE CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is allowed for

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: N/A]

trust or institution which has not yet commenced its activity. Thereafter, the Ld. CIT(E) quoted the provisions of section 80G(5) (w.e.f. 01.10.2023) as under “5. This section applies to donations to any institution or fund referred to in sub-clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable

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

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

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

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

charitable or religious purposes, while Section 12 deals with income of trusts or institutions from voluntary contributions1. I.T.A. No. 103/Asr/2014 & 6 ors 12 To be eligible for registration under Section 12A, a trust or institution must meet certain conditions and requirements. The above-mentioned order of Hon’ble jurisdictional High Court is applicable

RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. THE INCOME TAX OFFICE, AMRITSAR.

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

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

charitable or religious purposes, while Section 12 deals with income of trusts or institutions from voluntary contributions1. I.T.A. No. 103/Asr/2014 & 6 ors 12 To be eligible for registration under Section 12A, a trust or institution must meet certain conditions and requirements. The above-mentioned order of Hon’ble jurisdictional High Court is applicable

SH. RAM SARAN DASS KISHORI LAL,AMRITSAR. vs. THE INCOME TAX OFFICER, AMRITSAR.

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

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

charitable or religious purposes, while Section 12 deals with income of trusts or institutions from voluntary contributions1. I.T.A. No. 103/Asr/2014 & 6 ors 12 To be eligible for registration under Section 12A, a trust or institution must meet certain conditions and requirements. The above-mentioned order of Hon’ble jurisdictional High Court is applicable

SH. RAM SHARAN DASS,AMRITSAR. vs. THE JOINT COMMISSIONER OF INCOME-TAX,, AMRITSAR.

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

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

charitable or religious purposes, while Section 12 deals with income of trusts or institutions from voluntary contributions1. I.T.A. No. 103/Asr/2014 & 6 ors 12 To be eligible for registration under Section 12A, a trust or institution must meet certain conditions and requirements. The above-mentioned order of Hon’ble jurisdictional High Court is applicable

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

charitable or religious purposes, while Section 12 deals with income of trusts or institutions from voluntary contributions1. I.T.A. No. 103/Asr/2014 & 6 ors 12 To be eligible for registration under Section 12A, a trust or institution must meet certain conditions and requirements. The above-mentioned order of Hon’ble jurisdictional High Court is applicable

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

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

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

charitable or religious purposes, while Section 12 deals with income of trusts or institutions from voluntary contributions1. I.T.A. No. 103/Asr/2014 & 6 ors 12 To be eligible for registration under Section 12A, a trust or institution must meet certain conditions and requirements. The above-mentioned order of Hon’ble jurisdictional High Court is applicable

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

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

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

charitable or religious purposes, while Section 12 deals with income of trusts or institutions from voluntary contributions1. I.T.A. No. 103/Asr/2014 & 6 ors 12 To be eligible for registration under Section 12A, a trust or institution must meet certain conditions and requirements. The above-mentioned order of Hon’ble jurisdictional High Court is applicable