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

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

13(3) of the Act as payments were made to relatives of the author/settlor of the trust was specifically examined by the assessing officer and accepted as such. [Refer submissions filed during the course of re-assessment proceedings at pages 249- 252 of the paper book and re-assessment order passed at pages 247-248 of the paper book

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

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

13(3) of the Act as payments were made to relatives of the author/settlor of the trust was specifically examined by the assessing officer and accepted as such. [Refer submissions filed during the course of re-assessment proceedings at pages 249- 252 of the paper book and re-assessment order passed at pages 247-248 of the paper book

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

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

13(3) of the Act as payments were made to relatives of the author/settlor of the trust was specifically examined by the assessing officer and accepted as such. [Refer submissions filed during the course of re-assessment proceedings at pages 249- 252 of the paper book and re-assessment order passed at pages 247-248 of the paper book

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

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

13(3) of the Act as payments were made to relatives of the author/settlor of the trust was specifically examined by the assessing officer and accepted as such. [Refer submissions filed during the course of re-assessment proceedings at pages 249- 252 of the paper book and re-assessment order passed at pages 247-248 of the paper book

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

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

13(3) of the Act as payments were made to relatives of the author/settlor of the trust was specifically examined by the assessing officer and accepted as such. [Refer submissions filed during the course of re-assessment proceedings at pages 249- 252 of the paper book and re-assessment order passed at pages 247-248 of the paper book

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

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

13(3) of the Act as payments were made to relatives of the author/settlor of the trust was specifically examined by the assessing officer and accepted as such. [Refer submissions filed during the course of re-assessment proceedings at pages 249- 252 of the paper book and re-assessment order passed at pages 247-248 of the paper book

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

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

13(3) of the Act as payments were made to relatives of the author/settlor of the trust was specifically examined by the assessing officer and accepted as such. [Refer submissions filed during the course of re-assessment proceedings at pages 249- 252 of the paper book and re-assessment order passed at pages 247-248 of the paper book

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

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

13(3) of the Act as payments were made to relatives of the author/settlor of the trust was specifically examined by the assessing officer and accepted as such. [Refer submissions filed during the course of re-assessment proceedings at pages 249- 252 of the paper book and re-assessment order passed at pages 247-248 of the paper book

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

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

13(3) of the Act as payments were made to relatives of the author/settlor of the trust was specifically examined by the assessing officer and accepted as such. [Refer submissions filed during the course of re-assessment proceedings at pages 249- 252 of the paper book and re-assessment order passed at pages 247-248 of the paper book

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

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

13(3) of the Act as payments were made to relatives of the author/settlor of the trust was specifically examined by the assessing officer and accepted as such. [Refer submissions filed during the course of re-assessment proceedings at pages 249- 252 of the paper book and re-assessment order passed at pages 247-248 of the paper book

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.

3) of section 12AA of the Act. There the Commissioner would be bound to record the finding that an activity or activities actually carried on by the Trust are not genuine being not in accordance with the objects of the Trust. Similarly, the situation would be different where the trust has before applying for registration found to have undertaken activities

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

section 11 depends on the application of such fund for the charitable activities by the trust only. Thus, the CIT(E) is empowered to satisfy himself only about two factors i.e. the objects of the trust and the genuineness of the activities of the trust or institution and such powers does not extend to the eligibility of the trust/institution

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

13. “CIT-1, Chandigarh vs. Sri Guru Gorakh Nath Charitable Educational Society”, considering judgment of the Division Bench in the case of “Pinegrove International Charitable Trust (supra)”, had answered the question that Whether power of Commissioner to look into objects of society and genuineness of same could not be doubted when basis was of non-supply of information

MESERS PEER PANCHAL EDUCATIONAL AND WELFARE TRUST ,JAMMU AND KASHMIR vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

In the result, appeal of the assessee is allowed for statistical purpose

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

3 of the said Trust deed, the main aims and objectives of the Trust are:- (i) To set up educational institutions to provide education to the deserving people particularly to the children of the deprived sections of the society. 8 Peer Panchal Educational And Welfare Trust v. CIT(E) (ii) To establish, promote, set up, run, maintain, assist, finance, support

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)

3. In the present case, the charitable activities/works of SGPC are not restricted to the Sikh community only nor has the same been doubted by the Ld. CIT and admittedly religious expenses if any are less that 5% of total income, therefore, by virtue of new section 80G(5B) and the above reasoning, the Board (SGPC) is entitled to registration

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)

trust or the institution. [Para 34] 16. We find that Ld. CIT(E), while passing impugned order seems to be under hurry in passing exparte order in 2nd round and further to understand the definition of 'charitable activities' de hors requirement of law would only enable an institution to be granted registration under section 12AA of the Act as once

BAHUDER KE TEXTILES AND KNITWEARS ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION ) , CHANDIGARH

The appeals of the assessee are disposed off in the terms indicated as above

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

13(8) and, accordingly, he denied exemption as provided under sections 11 and 12 - Whether since dominant object was not only preservation of environment but one of general public utility, object of assessee was charitable in nature, and, thus, assessee was entitled to seek exemption under section 11 - Held, yes [Para 7] [In favour of assessee]” 27. We have noted

BAHADUR KE TEXTILES & KNITWEAR ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

The appeals of the assessee are disposed off in the terms indicated as above

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

13(8) and, accordingly, he denied exemption as provided under sections 11 and 12 - Whether since dominant object was not only preservation of environment but one of general public utility, object of assessee was charitable in nature, and, thus, assessee was entitled to seek exemption under section 11 - Held, yes [Para 7] [In favour of assessee]” 27. We have noted

M/S STEP BY STEP JUNIOR SCHOOL SOCIETY,AMRITSAR. vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

13 comes into play at the time of granting exemption under Section 11 of the Act and not at the time of granting registration under Section 12A of the Act. The only two requirements as stated hereinabove while granting registration under Section 12A of the Act, are with respect to the charitable nature of the objects of the assessee