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.

trust on lease or on rent. We do not find anything wrong in this clause so as to deny the assessee the registration under Section 12A of the Act. As regards the apprehension of the Commissioner of Income Tax (Exemptions) that his clause may attract the provisions of Section 13 (1)(c) of the Act, we are of the view

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

section 12A of the I.T. Act. It has been revealed that the trust is constituted by a company named “Stelco Limited” as settler with a sum of Rs. 5,00,000/- where the trustees are either the directors of the settler company or their relatives. It has been projected by the applicant trust that the trust has been created

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

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)

section (5B) provides a tolerance limit of 5% of total Income which could be applied for religious trust and has the effect of overriding Explanation 3. In the present case, 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

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 objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5

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

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

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 objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5

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

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

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 objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5

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

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

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 objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5

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

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

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 objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5

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

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

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 objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5

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

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

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 objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5

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

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

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 objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5

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

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

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 objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5

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

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

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 objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5

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

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

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 objects and activities of the assessee-trust. [Refer Page 327-331 of the paper book being Show Cause Notice &Page 332 being order u/s 263] 5

MAHARAJA RANJIT SINGH WAR MUSEUM SOCIETY,LUDHIANA vs. INCOME TAX OFFICER, (EXAMPTION), JALANDHAR

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

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 618/Asr/2017 Assessment Year: 2014-15

5). The hospital may not be a registered as a charitable institution, as is the case for most hospitals, i.e., other than those set up under the aegis of a charitable trust, i.e., for undertaking medical treatment on charitable basis, but that is immaterial as far as the payer trust/institution is concerned. In the present case, he would continue

M/S STEP BY STEP JUNIOR SCHOOL SOCIETY,AMRITSAR. vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

5. Decision of ITAT, Amritsar Bench in the case of D.N. Memorial Trust vs. CIT in ITA No. 617(ASR)/2011, order dated 11/07/2012. 6. Decision of ITAT, Amritsar Bench in the case of Dream Land Educational Trust vs. CIT reported in 109 TTJ 850. 7. Decision of ITAT, Amritsar Bench, Amritsar in the case of The Managing Committee, Arya

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 and religious trusts or institutions, i.e., mixed purpose trusts of institutions shall be taxed only if it is for any university or other educational institution or any hospital or other medical institution run by them. Anonymous donations to wholly religious trusts or institutions will not be taxed.’ [Section 115BBE (inserted by Finance Act, 2012, w.e.f. 01.04.2013)] 5

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

charitable activities. However, for claiming exemption under section 11 of the Act, the appellant trust should be registered under section 12AA of the Act which is not the case of the appellant trust as the registration granted to the appellant trust has been cancelled by the competent authority on 08.02.2013. It has not been brought to my notice that registration