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96 results for “charitable trust”+ Section 15clear

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Key Topics

Section 12A257 Section 1199 Exemption78 Section 13(3)56 Section 2(15)45 Section 1044 Section 80G37 Addition to Income29 Charitable Trust29

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

ITA 602/ASR/2018[2018-19]Status: DisposedITAT Amritsar21 Sept 2021AY 2018-19

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 602/Asr/2018 Assessment Year: N.A.

charitable within the meaning of section 2(15) of the Act. On an application for registration of a trust or institution

M/S BABA BANDA BAHADUR MEMORIAL AND EDUCATIONAL SOCIETY,FARIDKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 66/ASR/2017[2015-16]Status: DisposedITAT Amritsar16 Aug 2021AY 2015-16

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 66/Asr/2017 Assessment Year:2015-16

Showing 1–20 of 96 · Page 1 of 5

Section 153(4)28

Section 143(3)25

Section 12A

Section 2(15)

charitable purpose is to be kept in mind. The objects of the trust, thus, have to be taken into consideration. Section 2(15

M/S SANTOSH FOUNDATION ,RAMPURA PHUL vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 286/ASR/2017[2017-18]Status: DisposedITAT Amritsar12 Sept 2023AY 2017-18

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

For Appellant: Sh. Sudhir Sehgal & Sh. P.N. Arora, AdvFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR

Section 12ASection 135(1)

15) of I.T. Act (iii) to retain control over money, invested in a closely held trust, that has otherwise been precluded from being claimed as business expenditure by the Finance Act of 2014. 10. Considering all of the above it is safe to conclude in the present case (i) that the main aim appears to be forming a trust merely

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

ITA 501/ASR/2019[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR

Section 12ASection 2(15)Section 25

15), read with section 11, of the Income-tax Act, 1961 - Charitable purpose (Objects of general public utility/Preservation of environment) - Assessment year 2014-15 - Assessee-trust

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

ITA 86/ASR/2020[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR

Section 12ASection 2(15)Section 25

15), read with section 11, of the Income-tax Act, 1961 - Charitable purpose (Objects of general public utility/Preservation of environment) - Assessment year 2014-15 - Assessee-trust

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)

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether

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

ITA 421/ASR/2009[2006-07]Status: DisposedITAT Amritsar07 Dec 2023AY 2006-07

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)

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether

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

ITA 177/ASR/2006[2001-02]Status: DisposedITAT Amritsar07 Dec 2023AY 2001-02

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)

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether

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

ITA 185/ASR/2001[1994-95]Status: DisposedITAT Amritsar07 Dec 2023AY 1994-95

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)

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether

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

ITA 184/ASR/2001[1993-94]Status: DisposedITAT Amritsar07 Dec 2023AY 1993-94

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)

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether

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

ITA 186/ASR/2001[1994-95]Status: DisposedITAT Amritsar07 Dec 2023AY 1994-95

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)

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether

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

ITA 129/ASR/2002[1998-99]Status: DisposedITAT Amritsar07 Dec 2023AY 1998-99

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)

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether

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

ITA 328/ASR/2007[2004-05]Status: DisposedITAT Amritsar07 Dec 2023AY 2004-05

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)

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether

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

ITA 272/ASR/2004[1997-98]Status: DisposedITAT Amritsar07 Dec 2023AY 1997-98

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)

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether

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

ITA 39/ASR/2007[2003-04]Status: DisposedITAT Amritsar07 Dec 2023AY 2003-04

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)

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether

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

ITA 344/ASR/2010[2007-08]Status: DisposedITAT Amritsar07 Dec 2023AY 2007-08

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)

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether

MESERS IMPROVEMENT TRUST ,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee bearing ITA No

ITA 307/ASR/2018[2014-15]Status: DisposedITAT Amritsar20 Sept 2023AY 2014-15

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

Section 11Section 13(8)Section 143(3)Section 2(15)Section 250Section 28

charitable purpose" (w.e.f. 1-4-2009), as well as the later amendments, and other related provisions of the IT Act. A. General test under section 2(15) A.1. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation thereto for any consideration ("cess

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

ITA 227/ASR/2017[0]Status: DisposedITAT Amritsar16 Aug 2021

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year - 2016-17

Section 11Section 12Section 12A

charitable purpose" of the organization (as postulated in section 2(15) of the Act) or if the objectives are marred by a profit making motive that emerges more as a business activity rather than an educational purpose. Section 10(23C)(vi) of the Act while guiding the manner of this determination also, provides a certain amount of discretion

J & K WOMENS CORPORATION LIMITED ,JAMMU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee bearing ITA No

ITA 164/ASR/2020[2020-21]Status: DisposedITAT Amritsar01 Aug 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.164/Asr/2020 Assessment Years: N/A J & K Women’S Development Vs. Cit (Exemptions) Corporation Ltd., Chandigarh. Auqaf Complex Opposite Government Hospital, Gandhi (Respondent) Nagar, Jammu. [Pan:Aaacj4584F] (Appellant)

Section 11Section 12ASection 2(15)Section 8(5)

Trust's case [1975] 101 ITR 234, the Supreme Court, while dealing with the provisions of section 11 read with section 2(15) of the Act which defines "charitable

MESERS BORDER PEOPLE EDUCATION SOCIETY ,FEROZPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 469/ASR/2018[2016-17]Status: DisposedITAT Amritsar15 Jan 2020AY 2016-17

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiassessment Year: Nil Border People Educational Cit(Exemptions) Society, Chandigarh. Ferozepur City, Vs. [Pan:Aaabb 0422F] (Appellant) (Respondent)

For Appellant: Sh. P. N. Arora (Ld. Adv.)For Respondent: Smt. Prabjot Kaur (Ld. CIT-DR)

Section 10Section 12A

Section 2(15) defines charitable purpose and the same includes relief in education and advancement of any other object of general public utility. 4.3 The Jurisdictional High Court in Commissioner of Income Tax Vs. Surya Educational & Charitable Trust