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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

MESERS SHRI SWAMI SHANKARNATH PARVAT CHARITABLE AND WELFARE TRUST ,KAPURTHALA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

In the result, the assessee appeal is allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 602/Asr/2018 Assessment Year: N.A.

254(1) in a matter where registration under Section 12(AA) has been denied by Commissioner income tax can itself pass an order directing commissioner ITA No. 3/Agra/2021 14 to grant registration in case the income tax Appellate Tribunal disagrees with the satisfaction of the Commissioner on the basis of material already on record before the Commissioner The power

SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,

In the result the appeal of the Assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

1), Hospitals, Lungars, Sarais, Educational Aid, Aid to Poor, Medical Aid, Aid for Historical Buildings, Cancer Aid, Aid for Natural Calamities like Earthquakes/Droughts, Aid for Social Awareness like drugs, dowry etc. b. Further, it is a publicly known fact that the aforesaid charitable activities are provided to the public at large without discrimination of religion, caste, creed, color, sex, race

M/S MANAGING COMMITTEE SWAMI PREMANAND MAHAVIDALYA,HOSHIARPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION),, CHANDIGARH

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

1)] of section 12A shall (a) Call for such documents or information from the society or institution as hethinks necessary in order to satisfy himself about the genuineness of activities ofthe society or institution and may also make such inquiries as he may deem necessan; in this behalf and (b) After satisfying himself about the objects of the society

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

1-4-2011 does not preclude a statutory corporation, board, or whatever such body may be called, from claiming that it is set up for a charitable purpose and seeking exemption under section 10(23C) or other provisions of the Act. C. Statutory regulators C.1. The income and receipts of statutory regulatory bodies which are for instance, tasked with exclusive

MESERS BAJAJ EDUCATIONAL SOCIETY,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

The appeal of the assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

1 crore in tire F.Y.2017-18, due to which exemption under section 10(23C)(iiiad) of tire Act will not be available to tire applicant society during F. Y. 2017-18 and this was tire reason of the above said application under section 12AA of the Act is made by the applicant society. The applicant society has been claiming exemption