THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR
ITA 261/ASR/2004[1999-2000]Status: DisposedITAT Amritsar07 Dec 2023AY 1999-2000
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)
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
