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 purposes shall not be included in the total income of the previous year of the person in receipt of the income. 8. The provisions of Section 12AA, thus, also give the power under sub-section(3) to cancel the registration of the activities of the trust

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

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

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 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

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 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 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 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 purposes in terms of section 11(1)(a) of the Act. 3.3 Our first observation is that Rs.2.96 lacs, admittedly received as Gupt Daan, i.e., donations from undisclosed source/s, is clearly covered u/s. 115BBC. The Assessing Officers’ (AO’s) treating it as such has not been disputed by the assessee before the ld. CIT(A). The AO, however

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

8) and, accordingly, he denied exemption as provided under sections 11 and 12 - Whether since dominant object was not only preservation of environment but one of general public utility, object of assessee was charitable in nature, and, thus, assessee was entitled to seek exemption under section 11 - Held, yes [Para 7] [In favour of assessee]” 27. We have noted

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

8) and, accordingly, he denied exemption as provided under sections 11 and 12 - Whether since dominant object was not only preservation of environment but one of general public utility, object of assessee was charitable in nature, and, thus, assessee was entitled to seek exemption under section 11 - Held, yes [Para 7] [In favour of assessee]” 27. We have noted

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

sections 60 to 63, on application of income from property held under trust wholly for charitable or religious purposes, i.e., on its application for such purposes in India to the extent of at least 85% of such income derived during a particular year (clause (a)). For trusts created before the commencement of the Act, exemption is also eligible where

LANGAR COMMITTEE HANUMAN MANDIR,MALERKOTLA vs. INCOME TAX OFFICER, (EXAMPTION),, JALANDHAR

In the result, the assessee’s appeal is disposed on the aforesaid terms

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryi.T.A No. 516/(Asr)/2017 Assessment Year: 2014-15

section 11, as afore-referred, provides a saving for the amount applied by a charitable (or religious) trust or institution for its purposes. Further, as afore-noted, the law also provides for subsequent such application, upon notice to the AO, stating the purpose/s of accumulation, where the retention exceeds 15% of the receipt - regarded thus as a normative carry over

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