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

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

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 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

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 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

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

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

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

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

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)

4. PROVISIONS OF SECTION 80G(5B) OF INCOME-TAX ACT,1961 a. During the course of proceedings before the Ld. CIT, provisions of section 80G(5B) were highlighted and the same have been discussed at para 4.1 and 4.2 of the impugned Order. The provisions of section 80G(5B) are as follows: - “(5B) Notwithstanding anything contained in clause

SARFROSH FOUNDATION,MOGA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the both the appeals filed by the assessee are allowed

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

4. The appellant assessee has filed an application in Form No. 10B on 30.09.2022 under sub clause (iii) of section (ac) of sub-section 12A of the Income Tax Act, 1961 for seeking registration u/s 12AB of the Act for the trust claimed to be created on 26.02.2020 by M/s Puri Oil Mills Ltd., a Company incorporated under the Companies

SARFROSH FOUNDATION,MOGA vs. INCOME TAX OFFICER ( EXEMPTIONS), JALANDHAR

In the result, the both the appeals filed by the assessee are allowed

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

4. The appellant assessee has filed an application in Form No. 10B on 30.09.2022 under sub clause (iii) of section (ac) of sub-section 12A of the Income Tax Act, 1961 for seeking registration u/s 12AB of the Act for the trust claimed to be created on 26.02.2020 by M/s Puri Oil Mills Ltd., a Company incorporated under the Companies