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

Charitable Trust only to ascertain the genuineness of the in CWP No. activities of Assessee society. Once it 6031 of 2009. has been established that the Assessee Society is engaged in the activity of imparting education, it cannot be concluded that the Assessee Society does not exist for the purpose of imparting education when the Financial Statements are depicting

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

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

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6

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

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

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6

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

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

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6

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

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

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6

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

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

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6

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

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

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6

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

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

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6

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

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

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6

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

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

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6

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

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

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6

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

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

Trust is encompassed under the expression 'charitable purpose' falling within the ambit of Section 2(15) of the Act. 6

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

6. That even the calculation of amount of anonymous donations, in terms of section 115BBC(1) is incorrect, and wrongly confirmed by ld. CIT(A). 7. That, without prejudice to above, the impugned additions were neither called for nor sustainable, when the application of funds, inclusive of the above amounts, made during the year, towards attaining the objects

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

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

6 ors 3 Amritsar dated 26-6-2009 confirming the order of worthy CIT- I, Amritsar passed under section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a charitable

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

6 ors 3 Amritsar dated 26-6-2009 confirming the order of worthy CIT- I, Amritsar passed under section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a charitable

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

6 ors 3 Amritsar dated 26-6-2009 confirming the order of worthy CIT- I, Amritsar passed under section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a charitable

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

6 ors 3 Amritsar dated 26-6-2009 confirming the order of worthy CIT- I, Amritsar passed under section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a charitable