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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

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

charitable ambit of ‘advancement of general public utility’ in terms of section 2(15) of the Act; and (b) The assessee has violated provisions of section 13 of the Act by providing benefit to persons specified in sub-section (3). 2. On appeal, the CIT(A)upheld the order of the assessing officer and confirmed the denial of exemption claimed

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

Trust as a charitable institution with retrospective effect from 1-4-2002, when the said ITAT order has not attained finality and the Appellant's appeal against the said order in the honourable Punjab and Haryana High Court has been admitted and is pending for adjudication. 5. That the Id. CIT(A) has erred in confirming the action

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

Trust as a charitable institution with retrospective effect from 1-4-2002, when the said ITAT order has not attained finality and the Appellant's appeal against the said order in the honourable Punjab and Haryana High Court has been admitted and is pending for adjudication. 5. That the Id. CIT(A) has erred in confirming the action

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

Trust as a charitable institution with retrospective effect from 1-4-2002, when the said ITAT order has not attained finality and the Appellant's appeal against the said order in the honourable Punjab and Haryana High Court has been admitted and is pending for adjudication. 5. That the Id. CIT(A) has erred in confirming the action

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

Trust as a charitable institution with retrospective effect from 1-4-2002, when the said ITAT order has not attained finality and the Appellant's appeal against the said order in the honourable Punjab and Haryana High Court has been admitted and is pending for adjudication. 5. That the Id. CIT(A) has erred in confirming the action

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

Trust as a charitable institution with retrospective effect from 1-4-2002, when the said ITAT order has not attained finality and the Appellant's appeal against the said order in the honourable Punjab and Haryana High Court has been admitted and is pending for adjudication. 5. That the Id. CIT(A) has erred in confirming the action

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

Trust as a charitable institution with retrospective effect from 1-4-2002, when the said ITAT order has not attained finality and the Appellant's appeal against the said order in the honourable Punjab and Haryana High Court has been admitted and is pending for adjudication. 5. That the Id. CIT(A) has erred in confirming the action

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

Trust as a charitable institution with retrospective effect from 1-4-2002, when the said ITAT order has not attained finality and the Appellant's appeal against the said order in the honourable Punjab and Haryana High Court has been admitted and is pending for adjudication. 5. That the Id. CIT(A) has erred in confirming the action

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)

40. As mentioned herein above even religious activities of Sikh as an individual or as community are meant to extend benefits to the needy human being irrespective caste, creed and religion, which is clear from the Sikhs Maryada (Sikh RehatMaryada, 1945) (supra) . The Sangat and Pangats are open to all. 41. As every philanthropic or charitable work cannot continue without