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

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

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

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 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

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 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

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

MAHARAJA RANJIT SINGH WAR MUSEUM SOCIETY,LUDHIANA vs. INCOME TAX OFFICER, (EXAMPTION), JALANDHAR

In the result, the assessee’s appeal is partly allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 618/Asr/2017 Assessment Year: 2014-15

section 11(3) only delineate the same. That is, it is not the income derived from property held under trust, for which it is entitled to exemption where applied to the extent of at least 85% for charitable purposes in the year in which it arises, or, in the alternative, is to be, subject to the procedure to be followed

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

14 Santosh Foundation v. CIT There is no specific object in respect of CSR of Settler Company and to operate in consonance of directions of the Settlor Company. The Trust is not bound by any such clause. No such exemption has been claimed by our assessee trust and CSR claimed in the return has been added back in the return

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

3 years ago, it would be appropriate that the same is decided expeditiously.” The Hon’ble Apex Court in the case of “Ananda Social &Education Trust 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

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)

Charitable trust v/s Union of India (2008) 307 ITR 226 (RAJ.) f. Commissioner Of Income-Tax vs Social Service Centre (2001) 250 ITR 39 (AP) g. Tirumala Tirupathi Devasthanam vs CCIT (2001) 251 ITR 849 (AP)“ 6. Registration u/s 12AA: An issue raised by the Revenue during the course of argument. a. In this regard, it is pertinent to mention

M/S SANT BABA BHAG SINGH MEMORIAL CHARITABLE SOCIETY,JALANDHAR vs. D.C.I.T, CIRCLE - 1 (EXEMPTION), CHANDIGARH

In the result, the assessee’s appeal is partly allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 432/(Asr)/2017 Assessment Year: 2014-15

charitable purposes other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. (3) For the purposes of this section, "anonymous donation" means any voluntary contribution referred to in sub-clause (iia) of clause (24) of section

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

14 Provided also that provisions contained in the first and second proviso shall not apply in case of any trust or institution which was refused registration or the registration granted to it was cancelled at any time under section 12AA." 26. From the reading of the amended proviso, it is abundantly clear that in case the proviso is only applicable

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

14 Bahadur Ke Textiles & Knitwear Association v. CIT f) CIT vs. IILM Foundation Academy as reported in 389 ITR 148 order dated 16.09.2016 “There was nothing on record which showed that the assessee did not meet any of the prescribed conditions for the grant of registration and the eligible exemption under section 11 and consequently under section 80G. There

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

14 Bahadur Ke Textiles & Knitwear Association v. CIT f) CIT vs. IILM Foundation Academy as reported in 389 ITR 148 order dated 16.09.2016 “There was nothing on record which showed that the assessee did not meet any of the prescribed conditions for the grant of registration and the eligible exemption under section 11 and consequently under section 80G. There