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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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)

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

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

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 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

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

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

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

MEASAGE GRAM SEWA AND VIKLANG SHAYTA SANSTHA REGD,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, (EXEMPTION), CHANDIGARH

The appeal of the assessee is allowed in the terms indicated as above

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

trust and is registered with the Commissioner of Income-tax. It was not disputed that the assessee, for the past several years, was treated as a charitable institution and granted exemption under Section 11 of the Act. The assessee has been denied the benefit of exemption under Section 11 as the audit report in Form No. 10B was not filed