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

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

5 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. payments made to certain persons in terms of Section 13(1)(c) read with Section 13(3) of the Act.” 2. At the outset, the ld. counsel for the assessee contended that the Hon’ble jurisdictional High Court vide para 23 of this judgment has answered

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

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

5 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. payments made to certain persons in terms of Section 13(1)(c) read with Section 13(3) of the Act.” 2. At the outset, the ld. counsel for the assessee contended that the Hon’ble jurisdictional High Court vide para 23 of this judgment has answered

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

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

5 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. payments made to certain persons in terms of Section 13(1)(c) read with Section 13(3) of the Act.” 2. At the outset, the ld. counsel for the assessee contended that the Hon’ble jurisdictional High Court vide para 23 of this judgment has answered

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

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

5 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. payments made to certain persons in terms of Section 13(1)(c) read with Section 13(3) of the Act.” 2. At the outset, the ld. counsel for the assessee contended that the Hon’ble jurisdictional High Court vide para 23 of this judgment has answered

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

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

5 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. payments made to certain persons in terms of Section 13(1)(c) read with Section 13(3) of the Act.” 2. At the outset, the ld. counsel for the assessee contended that the Hon’ble jurisdictional High Court vide para 23 of this judgment has answered

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

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

5 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. payments made to certain persons in terms of Section 13(1)(c) read with Section 13(3) of the Act.” 2. At the outset, the ld. counsel for the assessee contended that the Hon’ble jurisdictional High Court vide para 23 of this judgment has answered

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

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

5 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. payments made to certain persons in terms of Section 13(1)(c) read with Section 13(3) of the Act.” 2. At the outset, the ld. counsel for the assessee contended that the Hon’ble jurisdictional High Court vide para 23 of this judgment has answered

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

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

5 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. payments made to certain persons in terms of Section 13(1)(c) read with Section 13(3) of the Act.” 2. At the outset, the ld. counsel for the assessee contended that the Hon’ble jurisdictional High Court vide para 23 of this judgment has answered

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

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

5 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. payments made to certain persons in terms of Section 13(1)(c) read with Section 13(3) of the Act.” 2. At the outset, the ld. counsel for the assessee contended that the Hon’ble jurisdictional High Court vide para 23 of this judgment has answered

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

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

5 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. payments made to certain persons in terms of Section 13(1)(c) read with Section 13(3) of the Act.” 2. At the outset, the ld. counsel for the assessee contended that the Hon’ble jurisdictional High Court vide para 23 of this judgment has answered

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:

5 Guru Hargobind Shahib Charitable Trust B = the total income that would have been chargeable had the total income assessed as per the general provisions been reduced by the amount of the disputed issues under general provisions; C = the total income assessed as per the provisions contained in section 115JB or section 115JC; D = the total income that would have

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

5 Krishna Devi Educational Charitable Trust (A — B) + (C — D) where, A = the total income assessed as per the provisions other than the provisions contained in section 115JB or section 115JC (herein called general provisions); B = the total income that would have been chargeable had the total income assessed as per the general provisions been reduced by the amount

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

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