M/S BABA BANDA BAHADUR MEMORIAL AND EDUCATIONAL SOCIETY,FARIDKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 66/Asr/2017 Assessment Year:2015-16

Section 12AA, afresh with the following observation: I. Verify that whether the objectives of the assessee trust are charitable in nature and activities carried out are genuine during the year for which the registration is sought for by the assessee society in the light of evidences prima facie relevant, for the year under consideration for the purpose of grant

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

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

Trust v.Asstt. CIT& Ors. 4. 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

Trust v.Asstt. CIT& Ors. 4. 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

Trust v.Asstt. CIT& Ors. 4. 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

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

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

Trust v.Asstt. CIT& Ors. 4. 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

Trust v.Asstt. CIT& Ors. 4. 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

Trust v.Asstt. CIT& Ors. 4. 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

Trust v.Asstt. CIT& Ors. 4. 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

Trust v.Asstt. CIT& Ors. 4. 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

Trust v.Asstt. CIT& Ors. 4. 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

Trust v.Asstt. CIT& Ors. 4. 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

Trust v.Asstt. CIT& Ors. 4. 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

LANGAR COMMITTEE HANUMAN MANDIR,MALERKOTLA vs. INCOME TAX OFFICER, (EXAMPTION),, JALANDHAR

In the result, the assessee’s appeal is disposed on the aforesaid terms

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryi.T.A No. 516/(Asr)/2017 Assessment Year: 2014-15

trust and, further, stands brought to tax on account of the benefit of section 11 being not applicable. Conclusion 4. The assessee, a society with charitable

M/S SANT BABA BHAG SINGH MEMORIAL CHARITABLE SOCIETY,JALANDHAR vs. D.C.I.T, CIRCLE - 1 (EXEMPTION), CHANDIGARH

In the result, the assessee’s appeal is partly allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 432/(Asr)/2017 Assessment Year: 2014-15

charitable) entity. At the same time, it may well be that it is not a voluntary contribution, which is deemed by law to be the income of the recipient entity from property held under trust. It is in view of the absence of an identifiable source that its nature, whatever it may be, cannot be said to be determined. Section

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

section 12A - Held, yes - Whether merely because a trustee was a life long member of a trust, same could not itself raise an inference that trust was not charitable - Held, yes - Whether therefore, Tribunal was justified in directing registration of assessee as charitable trust - Held, yes [Para 4

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

section 12A - Held, yes - Whether merely because a trustee was a life long member of a trust, same could not itself raise an inference that trust was not charitable - Held, yes - Whether therefore, Tribunal was justified in directing registration of assessee as charitable trust - Held, yes [Para 4

SAREEN BALAJI CHARITABLE TRUST ,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS) , CHANDIGARH

In the result, the appeal of the assessee is dismissed

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

4 I.T.A. No. 56/Asr/2021 Sareens’s Balaji Charitable Trust v. CIT(E) Deed for which the Trust had been settled. He has filed a synopsis referring the provision of section

IMPROVEMENT TRUST KHANNA,LUDHIANA vs. THE THE INCOME TAX OFFICER,(EXEMPTION), JALANDHAR

In the result, the appeal of the assessee is treated as allowed”

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.172(Asr)/2017 Assessment Year:2013-14 Ita No.56(Asr)/2018 Assessment Year:2014-15

4 Improvement Trust Khanna vs. ITO(E) case of M/s Improvement Trust Moga [ITA No. 147 (O&M) of 2016], it is held that the appellant trust is engaged in charitable activities. However, for claiming exemption under section