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

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

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1

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

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

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1

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

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

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1

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

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

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1

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

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

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1

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

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

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1

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

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

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1

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

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

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1

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

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

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1

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

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

trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act? (b) Whether in the facts and circumstances, the Tribunal was right in reversing the findings of the Assessing Officer and the CIT(A) relating to compliance of provisions of Section 11(1

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.

15) of the Act. On an application for registration of a trust or institution made under section 12AA, the Principal Commissioner or Commissioner shall call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution; and the compliance of such requirements

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

15 I.T.A. No. 66/Asr/2017 The Hon’ble Jurisdictional of Punjab and Haryana High Court in the case of 13. “CIT-1, Chandigarh vs. Sri Guru Gorakh Nath Charitable Educational Society”, considering judgment of the Division Bench in the case of “Pinegrove International Charitable Trust (supra)”, had answered the question that Whether power of Commissioner to look into objects of society

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

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

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

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

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

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

15), read with section 13(8) and, accordingly, he denied exemption as provided under sections 11 and 12 - Whether since dominant object was not only preservation of environment but one of general public utility, object of assessee was charitable in nature, and, thus, assessee was entitled to seek exemption under section 11 - Held, yes [Para 7] [In favour of assessee

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

15), read with section 13(8) and, accordingly, he denied exemption as provided under sections 11 and 12 - Whether since dominant object was not only preservation of environment but one of general public utility, object of assessee was charitable in nature, and, thus, assessee was entitled to seek exemption under section 11 - Held, yes [Para 7] [In favour of assessee

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

1)(a) was allowed in its respect for the year/s of accumulation, or to meet the terms thereof. The various clauses of 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

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 or of it being toward corpus, covered u/s. 11(1)(d), is irrelevant to the tax liability on such income. That is, the application of section 115BBC, prescribing tax liability with reference to anonymous donation, does not exclude the applicability of sections 11 and 12 of the Act qua such receipt (section 13(7)). In fact, the assessee