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

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

4 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. certain persons in terms of section 13(3)(c) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these

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

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

4 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. certain persons in terms of section 13(3)(c) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these

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

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

4 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. certain persons in terms of section 13(3)(c) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these

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

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

4 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. certain persons in terms of section 13(3)(c) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these

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

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

4 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. certain persons in terms of section 13(3)(c) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these

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

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

4 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. certain persons in terms of section 13(3)(c) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these

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

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

4 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. certain persons in terms of section 13(3)(c) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these

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

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

4 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. certain persons in terms of section 13(3)(c) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these

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

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

4 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. certain persons in terms of section 13(3)(c) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these

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

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

4 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. certain persons in terms of section 13(3)(c) r.w.s. 13(3) of the Act. The relevant para of the judgment are reproduced hereunder: “14. On the basis of submissions made by learned counsel for the parties, broadly, the following issues arise for consideration in these

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.

charitable in nature and 9 whether the activities which the Trust proposed to carry on are genuine in the sense that they are in line with the objects of the Trust. In contrast, the position would be different where the Commissioner proposes to cancel the registration of a Trust under sub-section (3) of section 12AA of the Act. There

M/S SANTOSH FOUNDATION ,RAMPURA PHUL vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

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

4. Therefore, now coming to the actual position of the case, it is crystal clear that the trust cannot be treated s an ongoing entity, so, for the purpose of granting registration to the trust, the only factor to be considered is the charitable nature of the aims and objectives of the trust and its intention of carrying out charitable

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

3 in Para 7 of the impugned order that there is no mention of running any school/college in the Memorandum of Association of the Society. The Worthy CIT(Ex.) also relied upon the judgment of Hon’ble Punjab & Haryana High Court in the case of Pinegrove International Charitable Trust in CWP No. 6031 of 2009. He has further discussed

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

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

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

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

charitable or religious purposes, while Section 12 deals with income of trusts or institutions from voluntary contributions1. I.T.A. No. 103/Asr/2014 & 6 ors 12 To be eligible for registration under Section 12A, a trust or institution must meet certain conditions and requirements. The above-mentioned order of Hon’ble jurisdictional High Court is applicable

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 or religious purposes, while Section 12 deals with income of trusts or institutions from voluntary contributions1. I.T.A. No. 103/Asr/2014 & 6 ors 12 To be eligible for registration under Section 12A, a trust or institution must meet certain conditions and requirements. The above-mentioned order of Hon’ble jurisdictional High Court is applicable

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 or religious purposes, while Section 12 deals with income of trusts or institutions from voluntary contributions1. I.T.A. No. 103/Asr/2014 & 6 ors 12 To be eligible for registration under Section 12A, a trust or institution must meet certain conditions and requirements. The above-mentioned order of Hon’ble jurisdictional High Court is applicable

SH. RAM SHARAN DASS,AMRITSAR. vs. THE JOINT COMMISSIONER OF INCOME-TAX,, AMRITSAR.

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

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

charitable or religious purposes, while Section 12 deals with income of trusts or institutions from voluntary contributions1. I.T.A. No. 103/Asr/2014 & 6 ors 12 To be eligible for registration under Section 12A, a trust or institution must meet certain conditions and requirements. The above-mentioned order of Hon’ble jurisdictional High Court is applicable

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 or religious purposes, while Section 12 deals with income of trusts or institutions from voluntary contributions1. I.T.A. No. 103/Asr/2014 & 6 ors 12 To be eligible for registration under Section 12A, a trust or institution must meet certain conditions and requirements. The above-mentioned order of Hon’ble jurisdictional High Court is applicable