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

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

Trust does not fall within the charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13

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

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

Trust does not fall within the charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13

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

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

Trust does not fall within the charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13

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

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

Trust does not fall within the charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13

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

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

Trust does not fall within the charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13

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

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

Trust does not fall within the charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13

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

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

Trust does not fall within the charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13

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

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

Trust does not fall within the charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13

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

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

Trust does not fall within the charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13

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.

2(15) of the Act. On an application for registration of a trust or institution made under section 12AA, the Principal Commissioner or Commissioner shall call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution; and the compliance of such

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) Cyberstar Educational Society vs. CIT (Exemptions) in ITA No. 795/ASR/2017 ASR-Trib (placed at Page No. 49-54 ofJudgment Set) c) CIT(Exemption)vs. Shri Shirdi Sai Darbar Charitable Trust (Dharmshala), Barnala [2017] 81 taxmann.com 49 (Punjab and Haryana) (placed at Page No. 55-58 of Judgment Set) d) CIT vs. Surya Educational 8t Charitable Trust [2011] 15 taxmann.com

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) CIT vs. Surya Educational & Charitable Trust [2011] 15 taxmann.com 123 (Punjab and Haryana) (placed on Page no. 6-8 of judgment set) c) CIT vs. Baba Kartar Singh Dukki Educational Trust [2014] 42 taxmann.com 17 (Punjab & Haryana) (placed on Page no. 9-10 of judgment set) d) CIT vs. B.K.K Memorial Trust [2013] 29 taxmann.com 286 (Punjab and Haryana

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

b) of section 10(46) of the IT Act, "commercial" has the same meaning as "trade, commerce, business" in section 2(15) of the IT Act. Therefore, sums charged by such notified body, authority, Board, Trust or Commission (by whatever name called) will require similar consideration - i.e., whether it is at cost with a nominal mark-up or significantly higher

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 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

13 to 22 of the paper book and it was brought to the notice of the Ld. CIT that there has been amendment to section 12AA and as per clause (2) of section 12AA, which have placed in the paper book at page 21, where by way of clause (IA) read with clause (2) w.e.f. 1.6.1999, it had stated that

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

13 to 22 of the paper book and it was brought to the notice of the Ld. CIT that there has been amendment to section 12AA and as per clause (2) of section 12AA, which have placed in the paper book at page 21, where by way of clause (IA) read with clause (2) w.e.f. 1.6.1999, it had stated that

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

13 to 22 of the paper book and it was brought to the notice of the Ld. CIT that there has been amendment to section 12AA and as per clause (2) of section 12AA, which have placed in the paper book at page 21, where by way of clause (IA) read with clause (2) w.e.f. 1.6.1999, it had stated that

SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,

In the result the appeal of the Assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

trust though both charitable and religious are not exclusively meant for a particular religious community" and, therefore Section 13 (1) (b) was not attracted. In the present case too, the factual finding of the ITAT is likewise. It has been found that the activities of the Assessee Society, though 35 both religious and charitable, were not exclusively meant