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

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

253-266) department has accepted the claim of the appellant. Further the 24 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after detailed examination of the charitable

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

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

253-266) department has accepted the claim of the appellant. Further the 24 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after detailed examination of the charitable

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

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

253-266) department has accepted the claim of the appellant. Further the 24 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after detailed examination of the charitable

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

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

253-266) department has accepted the claim of the appellant. Further the 24 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after detailed examination of the charitable

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

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

253-266) department has accepted the claim of the appellant. Further the 24 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after detailed examination of the charitable

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

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

253-266) department has accepted the claim of the appellant. Further the 24 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after detailed examination of the charitable

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

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

253-266) department has accepted the claim of the appellant. Further the 24 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after detailed examination of the charitable

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

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

253-266) department has accepted the claim of the appellant. Further the 24 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after detailed examination of the charitable

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

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

253-266) department has accepted the claim of the appellant. Further the 24 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after detailed examination of the charitable

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

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

253-266) department has accepted the claim of the appellant. Further the 24 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after detailed examination of the charitable

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

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:

2 Before High Court 50,00,000/- 3 Before Supreme Court 1,00,00,000/- It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case. 4. For this purpose, ‘tax effect

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

2 Before High Court 50,00,000/- 3 Before Supreme Court 1,00,00,000/- It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case. 4. For this purpose, ‘tax effect

GURU TEG BAHADUR EDUCATIONAL TRUST ,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, appeal of the assessee is allowed

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

253 ITR798] where it was held that in exercising discretion under section 5 of Limitation Act. 1963, to condone delay for sufficient cause is not preferring an appeal or other application within the period prescribed, courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate and a case where the delay