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) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these appeals:- (a) Whether the object of the assessee trust is encompassed under the expression '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) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these appeals:- (a) Whether the object of the assessee trust is encompassed under the expression '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) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these appeals:- (a) Whether the object of the assessee trust is encompassed under the expression '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) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these appeals:- (a) Whether the object of the assessee trust is encompassed under the expression '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) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these appeals:- (a) Whether the object of the assessee trust is encompassed under the expression 'charitable

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

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

section 13(3)(c) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these appeals:- (a) Whether the object of the assessee trust is encompassed under the expression '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) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these appeals:- (a) Whether the object of the assessee trust is encompassed under the expression '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) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these appeals:- (a) Whether the object of the assessee trust is encompassed under the expression '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) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these appeals:- (a) Whether the object of the assessee trust is encompassed under the expression '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) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these appeals:- (a) Whether the object of the assessee trust is encompassed under the expression '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

trust/ institution for exemption u/s 11 r.w.s 13 of the Income Tax Act, 1961 whichfalls in the domain of the AO. Once the CIT has not doubted about the genuineness of the activities of the assesseenor doubted its charitable object, his powers under section

MESERS IMPROVEMENT TRUST ,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee bearing ITA No

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

13(8), seventeenth proviso to section 10(23C) and third proviso to section 143(3) (all w.r.e.f. 1-4-2009), reaffirm this interpretation and bring uniformity across the statutory provisions. B. Authorities, corporations, or bodies established by statute B.1. The amounts or any money whatsoever charged by a statutory corporation, board or any other body set up by the state

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

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 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

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