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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

charitable activities. The Commissioner’s declining the registration by reading the ancillary objects as its main objects as also on the basis of future of the assessee was only presumptuous. The appellate Tribunal rightly held that the registration and status granted under section 25 of the 1956 Act was a recognition of the fact that the Assessee was essentially established

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

charitable activities. The Commissioner’s declining the registration by reading the ancillary objects as its main objects as also on the basis of future of the assessee was only presumptuous. The appellate Tribunal rightly held that the registration and status granted under section 25 of the 1956 Act was a recognition of the fact that the Assessee was essentially established

M/S SANT SHRI MAHESH MUNI JI BOREWALE EDUCATIONAL WELFARE ,MOGA vs. COMM. OF INCOME TAX ( EXAMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year - 2016-17

charitable in nature and whether the activities which the Trust proposed to carry on are genuine in the sense that they are in line with the objects of the Trust. In contrast, the position would be different where the Commissioner proposes to cancel the registration of a Trust under sub-section (3) of section 12AA of the Act. There

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

132 at the premises of the assessee on 08.09.2016. The assessee declared Rs.7.50 crore during search and paid the tax accordingly. The addition was made on basis of the unsigned draft agreement to sell, merely on a plain paper in which the amounts were duly cut and trimmed dated 25.09.2015 between M/s Amar Singh charitable trust and the assessee

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

132 at the premises of the assessee on 08.09.2016. The assessee declared Rs.7.50 crore during search and paid the tax accordingly. The addition was made on basis of the unsigned draft agreement to sell, merely on a plain paper in which the amounts were duly cut and trimmed dated 25.09.2015 between M/s Amar Singh charitable trust and the assessee

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

132 at the premises of the assessee on 08.09.2016. The assessee declared Rs.7.50 crore during search and paid the tax accordingly. The addition was made on basis of the unsigned draft agreement to sell, merely on a plain paper in which the amounts were duly cut and trimmed dated 25.09.2015 between M/s Amar Singh charitable trust and the assessee

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

132 at the premises of the assessee on 08.09.2016. The assessee declared Rs.7.50 crore during search and paid the tax accordingly. The addition was made on basis of the unsigned draft agreement to sell, merely on a plain paper in which the amounts were duly cut and trimmed dated 25.09.2015 between M/s Amar Singh charitable trust and the assessee

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

132 at the premises of the assessee on 08.09.2016. The assessee declared Rs.7.50 crore during search and paid the tax accordingly. The addition was made on basis of the unsigned draft agreement to sell, merely on a plain paper in which the amounts were duly cut and trimmed dated 25.09.2015 between M/s Amar Singh charitable trust and the assessee

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI , JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

132 at the premises of the assessee on 08.09.2016. The assessee declared Rs.7.50 crore during search and paid the tax accordingly. The addition was made on basis of the unsigned draft agreement to sell, merely on a plain paper in which the amounts were duly cut and trimmed dated 25.09.2015 between M/s Amar Singh charitable trust and the assessee