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

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

23 of the Judgment and accordingly, the 1st issue has reached finality because the Revenue has accepted the same as no SLP has been filed against the said judgment of Honourable High Court in the Hon’ble Supreme Court. Thus, the appellant Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section

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

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

23 of the Judgment and accordingly, the 1st issue has reached finality because the Revenue has accepted the same as no SLP has been filed against the said judgment of Honourable High Court in the Hon’ble Supreme Court. Thus, the appellant Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section

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

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

23 of the Judgment and accordingly, the 1st issue has reached finality because the Revenue has accepted the same as no SLP has been filed against the said judgment of Honourable High Court in the Hon’ble Supreme Court. Thus, the appellant Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section

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

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

23 of the Judgment and accordingly, the 1st issue has reached finality because the Revenue has accepted the same as no SLP has been filed against the said judgment of Honourable High Court in the Hon’ble Supreme Court. Thus, the appellant Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section

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

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

23 of the Judgment and accordingly, the 1st issue has reached finality because the Revenue has accepted the same as no SLP has been filed against the said judgment of Honourable High Court in the Hon’ble Supreme Court. Thus, the appellant Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section

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

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

23 of the Judgment and accordingly, the 1st issue has reached finality because the Revenue has accepted the same as no SLP has been filed against the said judgment of Honourable High Court in the Hon’ble Supreme Court. Thus, the appellant Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section

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

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

23 of the Judgment and accordingly, the 1st issue has reached finality because the Revenue has accepted the same as no SLP has been filed against the said judgment of Honourable High Court in the Hon’ble Supreme Court. Thus, the appellant Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section

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

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

23 of the Judgment and accordingly, the 1st issue has reached finality because the Revenue has accepted the same as no SLP has been filed against the said judgment of Honourable High Court in the Hon’ble Supreme Court. Thus, the appellant Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section

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

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

23 of the Judgment and accordingly, the 1st issue has reached finality because the Revenue has accepted the same as no SLP has been filed against the said judgment of Honourable High Court in the Hon’ble Supreme Court. Thus, the appellant Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section

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

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

23 of the Judgment and accordingly, the 1st issue has reached finality because the Revenue has accepted the same as no SLP has been filed against the said judgment of Honourable High Court in the Hon’ble Supreme Court. Thus, the appellant Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section

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

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

23 of the Judgment and accordingly, the 1st issue has reached finality because the Revenue has accepted the same as no SLP has been filed against the said judgment of Honourable High Court in the Hon’ble Supreme Court. Thus, the appellant Trust is encompassed under the expression 'charitable purpose' falling within the ambit 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

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 to a case where the assessment is pending and thereafter the registration was granted under section

LANGAR COMMITTEE HANUMAN MANDIR,MALERKOTLA vs. INCOME TAX OFFICER, (EXAMPTION),, JALANDHAR

In the result, the assessee’s appeal is disposed on the aforesaid terms

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryi.T.A No. 516/(Asr)/2017 Assessment Year: 2014-15

sections 28 and 56: 3 ITA No.516 (Asr)/2017(A.Y.2014-15) Langar Committee Hanuman Mandir vs. ITO(E) ‘2. Definitions In this Act, unless the context otherwise requires,— (1) ................... (24) “income” includes — (i) profits and gains; (ii) dividend; (iia) voluntary contributions received by a trust created wholly or partly for charitable or religious purposes or by an institution established wholly

M/S LORD MAHAVIRA HOMEOP[ATHIC MEDICAL COLLEGE & HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Trust 96 taxmann.com 356 (Kerala) as decided by the Kerala High Court is held as under: “4. Since the assessee is engaged in the activity of imparting education since its establishment, it moved two applications, one on 08-10-1998 seeking recognition under section 80G of the Act and other on 25-05-1999 seeking registration under section 12A with

LORD MAHAVIRA HOMOEOPHATIC MEDICAL COLLEGE AND HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Trust 96 taxmann.com 356 (Kerala) as decided by the Kerala High Court is held as under: “4. Since the assessee is engaged in the activity of imparting education since its establishment, it moved two applications, one on 08-10-1998 seeking recognition under section 80G of the Act and other on 25-05-1999 seeking registration under section 12A with

M/S LORD MAHAVIR HOMEOPATHIC MEDICAL COLLAGE & HOSPITAL,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Trust 96 taxmann.com 356 (Kerala) as decided by the Kerala High Court is held as under: “4. Since the assessee is engaged in the activity of imparting education since its establishment, it moved two applications, one on 08-10-1998 seeking recognition under section 80G of the Act and other on 25-05-1999 seeking registration under section 12A with

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

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)

23) or Sections 11 or 12 are not applicable while considering the application for registration under Section 12AA of the Act and the object of Section 12AA of the Act, is to examine the genuineness of the objects of the Trust, but not the income of the Trust for charitable

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

charitable activities. The Commissioner’s declining the registration by reading the ancillary objects as its main objects as also on the basis of future of the assessee was only presumptuous. The appellate Tribunal rightly held that the registration and status granted under section 25 of the 1956 Act was a recognition of the fact that the Assessee was essentially established