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

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

charitable objects and activities of the assessee-trust. [APB, Pgs.327- 331 7 is Show Cause Notice and Page 332 is order u/s 263]. Again, the IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust

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

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

charitable objects and activities of the assessee-trust. [APB, Pgs.327- 331 7 is Show Cause Notice and Page 332 is order u/s 263]. Again, the IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust

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

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

charitable objects and activities of the assessee-trust. [APB, Pgs.327- 331 7 is Show Cause Notice and Page 332 is order u/s 263]. Again, the IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust

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

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

charitable objects and activities of the assessee-trust. [APB, Pgs.327- 331 7 is Show Cause Notice and Page 332 is order u/s 263]. Again, the IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust

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

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

charitable objects and activities of the assessee-trust. [APB, Pgs.327- 331 7 is Show Cause Notice and Page 332 is order u/s 263]. Again, the IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust

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

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

charitable objects and activities of the assessee-trust. [APB, Pgs.327- 331 7 is Show Cause Notice and Page 332 is order u/s 263]. Again, the IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust

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

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

charitable objects and activities of the assessee-trust. [APB, Pgs.327- 331 7 is Show Cause Notice and Page 332 is order u/s 263]. Again, the IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust

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

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

charitable objects and activities of the assessee-trust. [APB, Pgs.327- 331 7 is Show Cause Notice and Page 332 is order u/s 263]. Again, the IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust

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

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

charitable objects and activities of the assessee-trust. [APB, Pgs.327- 331 7 is Show Cause Notice and Page 332 is order u/s 263]. Again, the IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust

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

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

charitable objects and activities of the assessee-trust. [APB, Pgs.327- 331 7 is Show Cause Notice and Page 332 is order u/s 263]. Again, the IAC in proceedings under section 144(B) for the assessment year 1981-82 reversed the view of the assessing officer and directed to grant exemption to the assessee trust

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

28. Similarly, the Hon’ble Jurisdictional High Court of Punjab & Haryana in the case of Baba Kartar Singh Dukki Educational Trust (Supra) held as under: “Section 12A, read with section 12AA, of the Income-tax Act, 1961 - Charitable

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

28. Similarly, the Hon’ble Jurisdictional High Court of Punjab & Haryana in the case of Baba Kartar Singh Dukki Educational Trust (Supra) held as under: “Section 12A, read with section 12AA, of the Income-tax Act, 1961 - Charitable

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

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

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

trust or institution which was refused registration or the registration granted to it was cancelled at any time under section 12AA." 26. From the reading of the amended proviso, it is abundantly clear that in case the proviso is only applicable to a case where the assessment is pending and thereafter the registration was granted under section

SH. RAM SARAN DASS KISHORI LAL,AMRITSAR. vs. THE INCOME TAX OFFICER, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

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

Charitable Trust Vs. Commissioner of Income Tax-I and others' [ITA No. 709 of 2009] and the correction order dated 13-3- 2023 are attached. The Hon'ble Punjab and Haryana High Court has held: "The prayer in the present application by the appellant is to dispose of the appeal. The reference in the application is made to the order

RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. THE INCOME TAX OFFICE, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

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

Charitable Trust Vs. Commissioner of Income Tax-I and others' [ITA No. 709 of 2009] and the correction order dated 13-3- 2023 are attached. The Hon'ble Punjab and Haryana High Court has held: "The prayer in the present application by the appellant is to dispose of the appeal. The reference in the application is made to the order

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

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

Charitable Trust Vs. Commissioner of Income Tax-I and others' [ITA No. 709 of 2009] and the correction order dated 13-3- 2023 are attached. The Hon'ble Punjab and Haryana High Court has held: "The prayer in the present application by the appellant is to dispose of the appeal. The reference in the application is made to the order