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

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

1. Admittedly the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by the assessing officer as the assessee trust has always been allowed exemption under section 11/12 of the Act from assessment years 1978-79 to 1992-93. 2. However, for the intervening assessment year

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

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

1. Admittedly the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by the assessing officer as the assessee trust has always been allowed exemption under section 11/12 of the Act from assessment years 1978-79 to 1992-93. 2. However, for the intervening assessment year

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

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

1. Admittedly the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by the assessing officer as the assessee trust has always been allowed exemption under section 11/12 of the Act from assessment years 1978-79 to 1992-93. 2. However, for the intervening assessment year

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

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

1. Admittedly the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by the assessing officer as the assessee trust has always been allowed exemption under section 11/12 of the Act from assessment years 1978-79 to 1992-93. 2. However, for the intervening assessment year

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

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

1. Admittedly the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by the assessing officer as the assessee trust has always been allowed exemption under section 11/12 of the Act from assessment years 1978-79 to 1992-93. 2. However, for the intervening assessment year

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

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

1. Admittedly the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by the assessing officer as the assessee trust has always been allowed exemption under section 11/12 of the Act from assessment years 1978-79 to 1992-93. 2. However, for the intervening assessment year

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

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

1. Admittedly the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by the assessing officer as the assessee trust has always been allowed exemption under section 11/12 of the Act from assessment years 1978-79 to 1992-93. 2. However, for the intervening assessment year

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

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

1. Admittedly the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by the assessing officer as the assessee trust has always been allowed exemption under section 11/12 of the Act from assessment years 1978-79 to 1992-93. 2. However, for the intervening assessment year

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

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

1. Admittedly the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by the assessing officer as the assessee trust has always been allowed exemption under section 11/12 of the Act from assessment years 1978-79 to 1992-93. 2. However, for the intervening assessment year

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

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

1. Admittedly the issue of payments made to relatives of the author/settlor of the trust u/s 13(3) of the Act has always been accepted by the assessing officer as the assessee trust has always been allowed exemption under section 11/12 of the Act from assessment years 1978-79 to 1992-93. 2. However, for the intervening assessment year

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

132 DEL-HC j) CIT(Ex.) vs Kids-R-Kids International Education & Social Welfare Trust (2017) 399 ITR 572 P&H High Court k) DIT(Ex.) vs. The North Indian Association 148 DTR 76 Bom. HC (2017) Thus, it was contended by the Ld. Counsel that the assessee company be granted registration u/s 12AA. 23. Per contra

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

132 DEL-HC j) CIT(Ex.) vs Kids-R-Kids International Education & Social Welfare Trust (2017) 399 ITR 572 P&H High Court k) DIT(Ex.) vs. The North Indian Association 148 DTR 76 Bom. HC (2017) Thus, it was contended by the Ld. Counsel that the assessee company be granted registration u/s 12AA. 23. Per contra

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