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 or religious trust - Registration procedure - Assessment year 201011 - Whether while examining application seeking registration under section 12AA, manner of application of funds of trust do not fall within purview of Commissioner; Commissioner should only satisfy himself about genuineness of aims and objects of trust/institution and genuineness of its activities as enumerated in clause (b) of sub-section (1

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

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

B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page 333-338 of the paper book] 6. In the re-assessment proceedings for assessment year 1992-93, the aforesaid two issues viz., (i) the assessee-trust was running a newspaper to promote Punjab, Punjabi

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

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

B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page 333-338 of the paper book] 6. In the re-assessment proceedings for assessment year 1992-93, the aforesaid two issues viz., (i) the assessee-trust was running a newspaper to promote Punjab, Punjabi

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

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

B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page 333-338 of the paper book] 6. In the re-assessment proceedings for assessment year 1992-93, the aforesaid two issues viz., (i) the assessee-trust was running a newspaper to promote Punjab, Punjabi

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

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

B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page 333-338 of the paper book] 6. In the re-assessment proceedings for assessment year 1992-93, the aforesaid two issues viz., (i) the assessee-trust was running a newspaper to promote Punjab, Punjabi

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

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

B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page 333-338 of the paper book] 6. In the re-assessment proceedings for assessment year 1992-93, the aforesaid two issues viz., (i) the assessee-trust was running a newspaper to promote Punjab, Punjabi

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

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

B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page 333-338 of the paper book] 6. In the re-assessment proceedings for assessment year 1992-93, the aforesaid two issues viz., (i) the assessee-trust was running a newspaper to promote Punjab, Punjabi

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

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

B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page 333-338 of the paper book] 6. In the re-assessment proceedings for assessment year 1992-93, the aforesaid two issues viz., (i) the assessee-trust was running a newspaper to promote Punjab, Punjabi

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

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

B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page 333-338 of the paper book] 6. In the re-assessment proceedings for assessment year 1992-93, the aforesaid two issues viz., (i) the assessee-trust was running a newspaper to promote Punjab, Punjabi

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

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

B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page 333-338 of the paper book] 6. In the re-assessment proceedings for assessment year 1992-93, the aforesaid two issues viz., (i) the assessee-trust was running a newspaper to promote Punjab, Punjabi

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

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

B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page 333-338 of the paper book] 6. In the re-assessment proceedings for assessment year 1992-93, the aforesaid two issues viz., (i) the assessee-trust was running a newspaper to promote Punjab, Punjabi

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

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

B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust. [Refer Page 333-338 of the paper book] 6. In the re-assessment proceedings for assessment year 1992-93, the aforesaid two issues viz., (i) the assessee-trust was running a newspaper to promote Punjab, Punjabi

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

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 or institution are not genuine or are not being carried out in accordance with

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

b) of sub- section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) [or clause (aa) [or clause (ab)] of sub-section (1)] of section 12A.] 18. Based on the above said amendment, it was submitted that it was incumbent upon the lower authorities

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

b) of sub- section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) [or clause (aa) [or clause (ab)] of sub-section (1)] of section 12A.] 18. Based on the above said amendment, it was submitted that it was incumbent upon the lower authorities

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

b) of sub- section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) [or clause (aa) [or clause (ab)] of sub-section (1)] of section 12A.] 18. Based on the above said amendment, it was submitted that it was incumbent upon the lower authorities

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

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-tax in any previous year, the accounts of the trust or institution for that year have been audited by an accountant as defined

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

B. The Appellant Trust has given detailed submissions regarding the aims and objectives and the objects very well clarifies the intention of the trust is to serve the general public at large. 1. Also, no specific link has been established by the Worthy CIT(Ex.) between the Appellant Trust and redemption of CSR activity of M/s StelcoLimited 9 Santosh Foundation