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

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

ITA 618/ASR/2017[2014-15]Status: DisposedITAT Amritsar28 Aug 2018AY 2014-15

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

For Appellant: Sh. Sunil Kumar Mukhi, AdvocateFor Respondent: Sh. Sandeep Chauhan, CIT-DR

Section 11(1)(a)Section 11(3)Section 11(3)(d)Section 12ASection 139Section 143(3)

section 11(3)(d), as also clarified per several decisions. As, however, this was being misused by transferring funds to another trust toward the end of the accumulation term, with the payee getting another term of five years (the maximum period for accumulation of income for application for charitable purposes), which could again transfer it to another

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

ITA 328/ASR/2007[2004-05]Status: DisposedITAT Amritsar07 Dec 2023AY 2004-05

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

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6. From the Judgment of the Honorable Jurisdictional High Court, thus, it is discernible that the matter is remanded back to the Tribunal for limited purpose to examine the Exemption of income us/ 11

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

ITA 184/ASR/2001[1993-94]Status: DisposedITAT Amritsar07 Dec 2023AY 1993-94

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

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6. From the Judgment of the Honorable Jurisdictional High Court, thus, it is discernible that the matter is remanded back to the Tribunal for limited purpose to examine the Exemption of income us/ 11

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

ITA 129/ASR/2002[1998-99]Status: DisposedITAT Amritsar07 Dec 2023AY 1998-99

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

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6. From the Judgment of the Honorable Jurisdictional High Court, thus, it is discernible that the matter is remanded back to the Tribunal for limited purpose to examine the Exemption of income us/ 11

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

ITA 39/ASR/2007[2003-04]Status: DisposedITAT Amritsar07 Dec 2023AY 2003-04

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

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6. From the Judgment of the Honorable Jurisdictional High Court, thus, it is discernible that the matter is remanded back to the Tribunal for limited purpose to examine the Exemption of income us/ 11

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

ITA 272/ASR/2004[1997-98]Status: DisposedITAT Amritsar07 Dec 2023AY 1997-98

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

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6. From the Judgment of the Honorable Jurisdictional High Court, thus, it is discernible that the matter is remanded back to the Tribunal for limited purpose to examine the Exemption of income us/ 11

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

ITA 177/ASR/2006[2001-02]Status: DisposedITAT Amritsar07 Dec 2023AY 2001-02

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

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6. From the Judgment of the Honorable Jurisdictional High Court, thus, it is discernible that the matter is remanded back to the Tribunal for limited purpose to examine the Exemption of income us/ 11

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

ITA 186/ASR/2001[1994-95]Status: DisposedITAT Amritsar07 Dec 2023AY 1994-95

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

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6. From the Judgment of the Honorable Jurisdictional High Court, thus, it is discernible that the matter is remanded back to the Tribunal for limited purpose to examine the Exemption of income us/ 11

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

ITA 421/ASR/2009[2006-07]Status: DisposedITAT Amritsar07 Dec 2023AY 2006-07

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

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6. From the Judgment of the Honorable Jurisdictional High Court, thus, it is discernible that the matter is remanded back to the Tribunal for limited purpose to examine the Exemption of income us/ 11

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

ITA 185/ASR/2001[1994-95]Status: DisposedITAT Amritsar07 Dec 2023AY 1994-95

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

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6. From the Judgment of the Honorable Jurisdictional High Court, thus, it is discernible that the matter is remanded back to the Tribunal for limited purpose to examine the Exemption of income us/ 11

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

ITA 344/ASR/2010[2007-08]Status: DisposedITAT Amritsar07 Dec 2023AY 2007-08

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

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6. From the Judgment of the Honorable Jurisdictional High Court, thus, it is discernible that the matter is remanded back to the Tribunal for limited purpose to examine the Exemption of income us/ 11

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

ITA 261/ASR/2004[1999-2000]Status: DisposedITAT Amritsar07 Dec 2023AY 1999-2000

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

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6. From the Judgment of the Honorable Jurisdictional High Court, thus, it is discernible that the matter is remanded back to the Tribunal for limited purpose to examine the Exemption of income us/ 11

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

ITA 602/ASR/2018[2018-19]Status: DisposedITAT Amritsar21 Sept 2021AY 2018-19

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

Section 12A

6 7. The assessee had submitted that the detailed reply of all the notices received by the assessee, the CIT exemption in paragraph 7.1 and 7.2 mentioned as under:- 7.1 In response to the additional queries the applicant trust submitted the reply vide letter dated 24.09.2018. In its reply applicant trust stated that only Toor Dal is produced as agriculture

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

In the result, the appeal of the assessee is allowed

ITA 286/ASR/2017[2017-18]Status: DisposedITAT Amritsar12 Sept 2023AY 2017-18

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

For Appellant: Sh. Sudhir Sehgal & Sh. P.N. Arora, AdvFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR

Section 12ASection 135(1)

6. The conditions for the grants of registration as per the provisions of section 12AA are as under:- a. The Commissioner of Income Tax should be about the genuineness of activities of the trust. b. The Commissioner of Income Tax should be about the objects of the trust or institution. From the above it is clear that

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

ITA 75/ASR/2016[2007-08]Status: DisposedITAT Amritsar13 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08

Section 10Section 10(23)Section 11Section 12Section 12ASection 143(1)Section 147Section 148Section 271

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

ITA 66/ASR/2017[2015-16]Status: DisposedITAT Amritsar16 Aug 2021AY 2015-16

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 66/Asr/2017 Assessment Year:2015-16

Section 10Section 12ASection 2(15)

sections 11 and 12 shall not apply in relation to the income of any trust or institution unless various conditions are fulfilled. The power of the Commissioner to look into the objects of the Society and the genuineness of the same cannot be doubted when the basis is of non-supply of information. In such circumstances, it would be appropriate

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

ITA 140/ASR/2020[2020-21]Status: DisposedITAT Amritsar16 Aug 2021AY 2020-21

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)

Section 12A

6 I.T.A. No. 140/Asr/2020 in the prescribed form and manner to the Commissioner and such trust or institution is registered under section 12AA (b) where the total income of the trust or institution as computed under this Act without giving effect to [the provisions of section 11 and section 12 exceeds the maximum amount which is not chargeable to income

IMPROVEMENT TRUST KHANNA,LUDHIANA vs. THE THE INCOME TAX OFFICER,(EXEMPTION), JALANDHAR

In the result, the appeal of the assessee is treated as allowed”

ITA 172/ASR/2017[2013-14]Status: DisposedITAT Amritsar23 Apr 2019AY 2013-14

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.172(Asr)/2017 Assessment Year:2013-14 Ita No.56(Asr)/2018 Assessment Year:2014-15

For Appellant: Sh. Parikshit Aggarwal (Ld. CA)For Respondent: Sh. Charan Dass (Ld. DR)

Section 10(20)Section 11Section 12ASection 2(15)Section 250(6)

charitable activities. However, for claiming exemption under section 11 of the Act, the appellant trust should be registered under section 12AA of the Act which is not the case of the appellant trust as the registration granted to the appellant trust has been cancelled by the competent authority on 08.02.2013. It has not been brought to my notice that registration

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

ITA 383/ASR/2018[2014-15]Status: DisposedITAT Amritsar21 Sept 2021AY 2014-15

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

6. The same is the judgment of Bangalore Tribunal, which has also taken the same view. 7. The Jurisdictional Bench was also ceased with the same issue and had followed the judgment of Apex Court. 8. The same view has been taken in the case of Lakha Singh Charitable Trust by the Amritsar Tribunal. Reliance is also being placed earlier

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

ITA 139/ASR/2020[2015-16]Status: DisposedITAT Amritsar21 Sept 2021AY 2015-16

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

6. The same is the judgment of Bangalore Tribunal, which has also taken the same view. 7. The Jurisdictional Bench was also ceased with the same issue and had followed the judgment of Apex Court. 8. The same view has been taken in the case of Lakha Singh Charitable Trust by the Amritsar Tribunal. Reliance is also being placed earlier