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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

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

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 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

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

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

25. We have heard the rival contentions of the parties and perused the material on record. By the finance Act Finance Act, 2014, the section 12A of The Income Tax Act has been amended with effect from 01.10.2014 and inserted the following clauses: "Provided that where registration has been granted to the trust or institution under section 12AA, then

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

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

Trust under sub-section (3) of section 12AA of the Act. There the 17. The ld. AR had drawn our attention to the order of the CIT(E) wherein he had observed that the appellant being a franchise of ZLL, was working on the terms and condition imposed by the franchise giver is neither an independent entity nor was working