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

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

c) read with section 13(3) of the Act. ” Accepted stand by Department 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

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

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

c) read with section 13(3) of the Act. ” Accepted stand by Department 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

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

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

c) read with section 13(3) of the Act. ” Accepted stand by Department 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

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

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

c) read with section 13(3) of the Act. ” Accepted stand by Department 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

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

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

c) read with section 13(3) of the Act. ” Accepted stand by Department 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

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

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

c) read with section 13(3) of the Act. ” Accepted stand by Department 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

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

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

c) read with section 13(3) of the Act. ” Accepted stand by Department 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

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

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

c) read with section 13(3) of the Act. ” Accepted stand by Department 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

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

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

c) read with section 13(3) of the Act. ” Accepted stand by Department 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

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

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

c) read with section 13(3) of the Act. ” Accepted stand by Department 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

THE DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. SMT. KRISHNA DEVI EDUCATIONAL, HOSHIARPUR

In the result, the appeal of the department is dismissed

Bench: Sh. N. K. Saini, Hon’Ble & Sh. N. K. Choudhryita No. 157/Asr./2013 : Asstt. Year : 2010-11 Deputy Commissioner Of Income Vs Smt. Krishna Devi Educational Tax, Central Circle-Ii, Charitable Society, Langri, Jalandhar Chandigarh Road, Mahilpur, Distt. Hoshiarpur (Appellant) (Respondent) Pan No. Abifs7407A

Charitable Trust (b) Where Board’s order, Notification, Instruction or Circular has been held to be illegal or ultra fires, or (c) Where Revenue Audit objection in the case has been accepted by the Department, or (d) Where the addition relates to undisclosed foreign assets/ bank accounts. 11. The monetary limits specified in para 3 above shall not apply

INCOME TAX OFFICER, (EXAMPTION), JALANDHAR vs. SH. GURU HARGOBIND SAHIB CHARITABLE TRUST, JAGARON

In the result, the appeal of the department is dismissed

Bench: Sh. N. K. Saini, Hon’Ble & Sh. N. K. Choudhryita No. 570/Asr./2017 : Asstt. Year : 2014-15 Income Tax Officer (Exemptions), Vs Shree Guru Hargobind Sahib Ward, Jalandhar Charitable Trust, Opp. – Ludhiana Hospital, Vill – Kothe Baggu, Dagraon, Distt. Ludhiana (Appellant) (Respondent) Pan No. Aacts9358K Assessee By : Sh. Ashwani Kumar, Ca Revenue By : Sh. Charan Dass, Dr Date Of Hearing : 29.11.2018 Date Of Pronouncement : 29.11.2018 Order Per N. K. Saini:

1) and the circumstances under which such appeal or application for reference was filed or not filed in respect of any case.” 9. As the evidence of not filing appeal due to this Circular may have to be produced in courts, the judicial folders in the office of Pr. CsIT/CsIT must be maintained in a systemic manner for easy retrieval

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

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of "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