THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR
ITA 261/ASR/2004[1999-2000]Status: DisposedITAT Amritsar07 Dec 2023AY 1999-2000
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)
property of the trust or the institution is applied directly or indirectly for the benefit of any person referred to in sub-s. (3) of s. 13, the provisions of s. 11 shall not operate granting benefit of exemption to the trust. The AO had recorded that certain payments, were made to Bibi Parkash Kaur (trustee), S. Barjinder Singh
