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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144

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

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

charitable objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5. IAC in proceedings under section 144

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

section 11. A better representation would be to depict the income actually deployed for the repayment of the loans separately against corpus donation, exhibiting the maintenance of corpus funds. Further, it is the income and not the gross receipt that is to be applied u/s. 11(1)(a) to the extent of 85%, accumulating the balance 15% for application

SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU

In the result, the appeal of the assessee is allowed

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 492/Asr/2024 Assessment Year: 2020-21

144 (Bom), where delay in filing audit report beyond due date was condoned because of auditors oversight in considering relevant provisions, Hon’ble Gujrat High Court in the case of Sarvodaya Charitable Trust vs. (ii) ITO [2023] 125 taxmann.com 75 (Guj) wherein the Hon’ble High has held that where the assessee is a public charitable trust registered

ASSISTANT COMMISSIONER OF INCOME TAX, PHAGWARA CIRCLE, PHAGWARA vs. SHRI CHUNI LAL, PHILLAUR

In the result, these appeals are allowed for statistical purposes

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

Charitable Trust [2022] 144 taxmann.com 54 (Madras), it was observed that the statement was given to the Assessing Officer u/s 132(4) have legal force and unless retractions are made within a short span of time, supported by an affidavit sworning that contents are incorrect and it was obtained under force, coercion and lodging by a complaint with higher officials

ASSIATANT COMMISSIONER OF INCOME TAX PHAGWARA CIRCLE, PHAGWARA vs. SHRI HARMESH KUMAR, PHILLAUR

In the result, these appeals are allowed for statistical purposes

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

Charitable Trust [2022] 144 taxmann.com 54 (Madras), it was observed that the statement was given to the Assessing Officer u/s 132(4) have legal force and unless retractions are made within a short span of time, supported by an affidavit sworning that contents are incorrect and it was obtained under force, coercion and lodging by a complaint with higher officials

MANAGING COMMITTEEE SWAMI PREMANAD MAHAVIDYALAYA,MUKERIAN vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), CHANDIGARH

In the result, the appeals of the assessees are allowed for statistical

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

144 001, Punjab [PAN: AACTM 5816E] (Respondent) (Appellant) Managing C.S.P. Mahavidyalaya &Ors. v. CIT Appellant by : Sh. J. S. Bhasin, Adv. Respondent by : Sh. Hintendra Bhauraoji Ninawe, CIT DR Date of Hearing : 28.08.2023 Date of Pronouncement : 31.08.2023 ORDER Per Bench: The captioned appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income Tax (Exemptions

SHRI SHIV SHAKTI MANDIR ,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS) , CHANDIGARH

In the result, the appeals of the assessees are allowed for statistical

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

144 001, Punjab [PAN: AACTM 5816E] (Respondent) (Appellant) Managing C.S.P. Mahavidyalaya &Ors. v. CIT Appellant by : Sh. J. S. Bhasin, Adv. Respondent by : Sh. Hintendra Bhauraoji Ninawe, CIT DR Date of Hearing : 28.08.2023 Date of Pronouncement : 31.08.2023 ORDER Per Bench: The captioned appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income Tax (Exemptions

MAHARISHI DAYANAND MATH,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), CHANDIGARH

In the result, the appeals of the assessees are allowed for statistical

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

144 001, Punjab [PAN: AACTM 5816E] (Respondent) (Appellant) Managing C.S.P. Mahavidyalaya &Ors. v. CIT Appellant by : Sh. J. S. Bhasin, Adv. Respondent by : Sh. Hintendra Bhauraoji Ninawe, CIT DR Date of Hearing : 28.08.2023 Date of Pronouncement : 31.08.2023 ORDER Per Bench: The captioned appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income Tax (Exemptions

M/S EMBROCIA FARMS PVT LTD. ,PATHANKOT vs. D.C.I.T, CIRCLE-6,, PATHANKOT

In the result, the assessee’s appeal is (in ITA No

Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07

Charitable Trust v. CIT (in WP(C) 12347 of 2005 dated 9/5/2006), where the same contention, i.e., of the non- passing of orders (in that case u/s. 12AA as well as s. 80G(5) of the Act) within the stipulated time period of six months as amounting to a deemed acceptance of the relevant application/s, was negatived

MESERS EMBROCIA FARMS PVT LTD,PATHANKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, PATHANKOT

In the result, the assessee’s appeal is (in ITA No

Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07

Charitable Trust v. CIT (in WP(C) 12347 of 2005 dated 9/5/2006), where the same contention, i.e., of the non- passing of orders (in that case u/s. 12AA as well as s. 80G(5) of the Act) within the stipulated time period of six months as amounting to a deemed acceptance of the relevant application/s, was negatived