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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

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

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

charitable trust or not, which has nothing to do with the fluctuations in the income year- after- year, will operate as res judicata and the same question cannot be re-agitatedsubsequently. 12 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 12. In the following decisions, too, the Courts have held that though the doctrine

SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU

In the result, the appeal of the assessee is allowed

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 492/Asr/2024 Assessment Year: 2020-21

trusts and institutions claiming exemptions are not only adhering to their charitable or religious obligations but are also complying with procedural requirements. Courts and tribunals have consistently upheld the necessity of adhering to these deadlines, reinforcing that non- compliance, such as late filing, leads to the disallowance

PAMOIST CHARITABLE TRUST,JAGRAON vs. INCOME TAX OFFICER (EXEMPTION), WARD, JALANDHAR, JALANDHAR

In the result, the appeal of the assessee is dismissed as withdrawn

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

Charitable Trust (Exemption), Ward Gurudwara Bhora Sahib Nanaksar, Jalandhar Ludhiana, Punjab 142026 [PAN: AABTP 5904D] (Appellant) (Respondent) Appellant by : None (Withdrawal application) : Respondent by Sh. Charan Dass, Sr. D.R. Date of Hearing : 16.10.2025 Date of Pronouncement : 27.11.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. CIT(A) NFAC, Delhi dated

M/S.PUNJAB INSTITURE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

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

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES,,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the ITA No

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

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

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

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

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

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

M/S. PUNJAB INSTITUTE OF MEDICAL SCIENCES ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

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

trust is not engaged in the charitable activities and therefore the claim of exemption under section 11 of the IT Act was denied. This finding of the Hon’ble ITAT still holds good and appeal filed by the appellant is pending before the honourable Punjab and Haryana High Court. Thus, considering all these factors. I hold that there

INCOME TAX OFFICER, AAYAKAR BHAWAN vs. MS CHANDAR BHAGA EDUCATIONAL TRUST, JAMMU

In the result, the appeal filed by the Revenue is dismissed

Bench: Sh. Vikram Singh Yadav & Sh. Udayan Dasgupta

Charitable Trust, Akhnoor Road Jammu, J&K 180012 Purkhoo Camp Domana, Jammu 181206, J & K [PAN: AAATC 5566D] (Respondent) (Appellant) Appellant by : Sh. Vinay Jamwal, C.A. : Respondent by Sh. Sunil Gautam, CIT-DR Date of Hearing : 03.12.2024 Date of Pronouncement : 09.01.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is preferred by the Revenue against the order of the ld. Addl

SHRI GURU NANAK DEV CHARITABLE TRUST,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

The appeal of the assesse is disposed of in the terms indicated as above

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

Charitable Trust, (Exemption), Jalandhar C/o Guru Nanak Dev Homeopathic Medical College, Hospital, Canal Road, Barewal, Ludhiana [PAN: AAATG 0708R] (Appellant) (Respondent) Appellant by Sh. P. N. Arora, Adv. Respondent by Ms. Priyanka Singla, Sr. D.R. Date of Hearing : 20.12.2022 Date of Pronouncement : 31.01.2023 ORDER Per Dr. M. L. Meena, AM: The present appeal has been filed by the assessee against