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

14. Vs. CIT”, [2020] 114 taxmann.com 693 (SC) has held that Even without any activity having been undertaken by trust, it is entitled to be considered for registration under section 12AA and various high court on the issue for grant of registration, that the CIT(E) has to be examine the genuineness of the objects only the stage of registration

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

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 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

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

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

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

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 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

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 Trust [2011] 15 taxmann.com 123 (Punjab and Haryana) c) CIT vs. Baba Kartar Singh Dukki Educational Trust [2014] 42 taxmann.com 17 (Punjab & Haryana) (Copy of the order is placed at Page No. 260 to 261 of Paper Book –II) d) CIT vs. B.K.K Memorial Trust [2013] 29 taxmann.com 286 (Punjab and Haryana) e) Saint Kabir Educational Trust

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 Trust [2011] 15 taxmann.com 123 (Punjab and Haryana) c) CIT vs. Baba Kartar Singh Dukki Educational Trust [2014] 42 taxmann.com 17 (Punjab & Haryana) (Copy of the order is placed at Page No. 260 to 261 of Paper Book –II) d) CIT vs. B.K.K Memorial Trust [2013] 29 taxmann.com 286 (Punjab and Haryana) e) Saint Kabir Educational Trust

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)

14. held that at the time of registration of a charitable institution u/s 12AA, the CIT is not required to look into the activities, where such activities have not or are in the process of its initiation. The registration cannot be refused on the ground that the trust has not yet commenced the charitable or religious activity. At this stage

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

Charitable or religious trust- Registration of (Deemed registration)- Whether where assessee- society filed an application under section 12 A for grant of registration on 24.02.2003 and same was not responded to within six months, registration of application was to be deemed to have taken effect from 24.08.20030 Held, yes.” Page 53 to 56. The Kerala High Court in the case

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

Charitable or religious trust- Registration of (Deemed registration)- Whether where assessee- society filed an application under section 12 A for grant of registration on 24.02.2003 and same was not responded to within six months, registration of application was to be deemed to have taken effect from 24.08.20030 Held, yes.” Page 53 to 56. The Kerala High Court in the case

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

Charitable or religious trust- Registration of (Deemed registration)- Whether where assessee- society filed an application under section 12 A for grant of registration on 24.02.2003 and same was not responded to within six months, registration of application was to be deemed to have taken effect from 24.08.20030 Held, yes.” Page 53 to 56. The Kerala High Court in the case