The Commissioner Of Income Tax (Exemptions) Chandigarh v. M/S Sanatan Dharam Educational Charitable Society, Phagwara Punjab

   

  
 

 

 


 !" ## $ %&' (#)#'* + 

  !
 "
  !
#!
 $%&%'( 

$%'%&)*+,-!%'.$!(+'/.'01'&%, $()% +22%,,+'(  ,

'-.-
/!. )%  $%3%'1%  )+&  .,%/  ()%   +22%+,  +0+.'&(  ()%  $/%$  /+(%/ 4

2+&&%/5*()%
'67%+822%,,+(%$.51'+,-+72%'6)+( +,+'/)+$9 $&)$(-()%$.51'+,:+,,;.'0()%+22%+, ()%$%&2'/%'(< &6.%(*  9)%$%.'+ (%$  $% %$$%/  (  +&  ()%  &6.%(*:  +'/  /.$%6(.'0  ()% 77.&&.'%$ 
'67%+898%72(.'&:9 $&)$(-()%
:(0$+'( $%0.&($+(.'1'/%$!%6(.' ()%
'67%+86(- = 9 $&)$(- ()%6(:,,;.'0&15&(+'(.+,>1%&(.'& ,+;)+3%5%%'6,+.7%/

?
 ")%()%$'()% +6(&+'/6.$617&(+'6%& ()%6+&%-()% '5,%
)+&%$$%/.'/.$%6(.'0()%+22$3+,(5% +66$/%/.'&(%+/ $%3%$(.'0.(5+6@ $$%<%8+7.'+(.'

,,;.'0()%&2.$.( A1/07%'(5*()%'5,%,,+)+5+/ .0)1$(.'+22%+,

B.'()%6+&% 
 3$1&(+&2%$;).6)()%'5,%
/%&'(

  )+3%2;%$&(/.$%6($%0.&($+(.'%3%'()10)()%+3%$$%/ /%6.&.';+&.'$%&2%6( 7+((%$&C

")%()%$'()% +6(&+'/6.$617&(+'6%& ()%6+&%-()% '5,%
)+&%$$%/'$%,*.'012'()%6+&% 
 #&!1$*+/16+(.'+,+'/)+$.(+5,%$1&(9

B:B44
 D ;)%$%()% +6( ()%2$%&%'(6+&%;+&((+,,* /.

%$%'(
'()%&+./6+&%()%($1&(;+&'%;,*%&(+5,.&)%/ ;)%$%+&.'()%2$%&%'(6+&%()%+22,.6+'()+&+,$%+/* 6'/16(%/3+$.1&+6(.3.(.%&


 ")%()%$'()% +6(&+'/6.$617&(+'6%& ()%6+&%-()% '5,%
.&$.0)(.'/.&$%0+$/.'0()% +6(()+(()% +&&%&&%%  &6.%(*  )+&  $%6%.3%/  +/3+'6%  $%'(  

& B-DE-

F<+'/()%&+7%.&'(&);'.'()%.'67% +'/%82%'/.(1$%+661'(C
# ")%()%$'()% +6(&+'/6.$617&(+'6%& ()%6+&%-()% '5,% 
  )+&  %$$%/  .'  ),/.'0  ()+(  ;)%()%$  ()% +//.(.'+,,+'/;+&21$6)+&%/ $%/16+(.'+,21$2&%$ '(.&.$$%,%3+'( # ")%()%$'()% +6(&+'/6.$617&(+'6%& ()%6+&%-()% $/%$ ()%22%,,+(%$.51'+,.&6'($+$*(()%%3./%'6% +'/  7+(%$.+, ' ()%$%6$/   ()% 6+&%+'/ ()%$% $%- 2%$3%$&%CG ' DB

D-+'+22,.6+(.';+& .,%/5*()%&6.%(*6,+.7.'0 $%0.&($+(.'1'/%$!%6(.' ()%6()%
$%A%6(%/()%&+7%'

D

D(+@.'0.'(6'&./%$+(.' ,,;.'00$1'/&

9+:

)%$%;+&+/3+'6%$%'($%6%.3%/5*()%&6.%(* $7

B !)$.  +A.3  +.'  +'/  !)$.  +A  H17+$  +**+$  .'  ()%

.'+'6.,*%+$

4< =+'/()%&+7%&)1,/)+3%5%%'

$1(%/()$10).'67%+'/%82%'/.(1$%+661'(1$()%$ ()+(()%+/3+'6%$%'($%6%.3%/;+&'(.'672+$.&'( ()%$%'(+,3+,1% 95:

)%!6.%(*)+/21$6)+&%/+//.(.'+,,+'/+'/.(;+&'( 6,%+$()+(;)+('%6%&&.(+(%/21$6)+&% ()%&+./,+'/ 96:

)%+/3+'6% %%$%6%.3%/;+&'(&);'.'.'67%+'/ %82%'/.(1$%+661'( 9/:

)%&6.%(*;+&)+3.'0&1$2,1&.'67%3%$%82%'/.(1$%- $+'0.'0  $7  I  (  B I  +'/  ()%  &+7%  ;+&  '( $%+&'+5,% 00$.%3%/  ()% $/%$-+' +22%+, ;+&  .,%/)%$.51'+, +66%2(%/()%+22%+,'4


(;+&)%,/()+(;).,%6'&./%$.'0()% +22,.6+(.' $6,+.7.'0$%0.&($+(.'1'/%$!%6(.' ()%6(-()% &62%  ;.,,  '(  5%  (  6'&./%$  ()+(  ()%  .'67%  ;+&  5%.'0  +22,.%/  .' 6'

$7.(*;.()()%+.7&+'/5A%6(&)%&(+0%;1,/5%;)%'()%$%(1$'.&

.,%/+'/.'6+&% +'*3.,+(.'-$%61$&%61,/5%(+@%'(&15<&%6(.'9B: ()%6(1$()%$-()%+/3+'6% %%&)+3.'05%%'&);'+& 61$$%'(  ,.+5.,.(.%&  +'/  '(  2+$(    ((+,  .'67%  )+/  '  5%+$.'0  '

0%'1.'%'%&& ()%+6(.3.(.%& )%$.51'+, 5&%$3%/ ()+( ()%&%61$.(* /%2&.($%6%.3%/ $7()%(%'+'(;+&'((5%2+$( ((+,.'67%#.&<+< 3.&()%+//.(.'+,,+'/21$6)+&%/5*()%&6.%(*()%&+7%)+/'5%+$.'0' ()%0%'1.'%'%&& ()%+6(.3.(.%& ()%&6.%(*+'/.'6+&% 1&% ,+'/ +'*()%$21$2&%-()%&+7%;1,/%'(.(,%()%
(%8%$6.&%2;%$1'/%$ !%6(.' 9B: ()%6(&2%6.

.6 .'/.'0;+&$%6$/%/()+(&1$2,1&

 ;).6)$+'0%/ $7 4I( BI;+&2,10)%/5+6@5*()%&6.%(*

1$()%$+'6% .(&5A%6( 00$.%3%/ ()%$/%$-()%2$%&%'(+22%+,.& .,%/ %+$'%/  61'&%,  $  ()%  $%3%'1%  +$01%/ ()+(  ()%$%  ;+&  ' 672+$.&'  5%(;%%'  ()%  $%'(  $%6%.3%/  +'/  ()%  &%61$.(*  /%2&.( 
(  .& 6'(%'/%/()+(.(;+&'(6,%+$()+(()%+//.(.'+,,+'/21$6)+&%/;+& %/16+(.'+,  21$2&%&  1$()%$  ()%  6)+,,%'0%  .&  ()+(  ()%  &1$2,1&  .'67% 0%'%$+(%/;+&'($%+&'+5,% )%6'(%'(.'&$+.&%/5*,%+$'%/61'&%, $()%$%3%'1%+$% $%A%6(%/ ()%6(9+(()%$%,%3+'(+&&%&&7%'(*%+$:.& >1(%/5%,;

  1(    "2 9 :  )%  $.'6.2+, 77.&&.'%$$77.&&.'%$-'$%6%.2( +'+22,.6+(.'

$$%0.&($+(.' +($1&($.'&(.(1(.'7+/%1'/%$6,+1&%9+: $6,+1&%9++:$6,+1&%9+5: &15<&%6(.'9 : !%6(.'

-&)+,,<< 9+:6+,, $&16)/617%'(&$.'

$7+(.' $7()%($1&($ .'&(.(1(.'+&)%().'@&'%6%&&+$*.'$/%$(&+(.& *).7&%,

+51(()%0%'1.'%'%&& +6(.3.(.%& ()%($1&($.'&(.(1(.'

+'/7+*+,&7+@%&16).'>1.$.%&+&)%7+*/%%7'%6%&&+$* .'().&5%)+, J+'/ 95:+ (%$&+(.& *.'0).7&%, +51(()%5A%6(& ()%($1&($ .'&(.(1(.'+'/()%0%'1.'%'%&& .(&+6(.3.(.%&-)%J<< 9.:  &)+,,  +&&  +'  $/%$  .'  ;$.(.'0  $%0.&(%$.'0  ()%  ($1&(  $ .'&(.(1(.'J

4 9..:&)+,,-.

)%.&'(&&+(.& .%/-2+&&+'$/%$.';$.(.'0 $% 1&.'0($%0.&(%$()%($1&($.'&(.(1(.'- +'/+6* &16)$/%$&)+,,5%&%'((()%+22,.6+'( $7+2%$1&+, ()%2$3.&.'>1(%/+53%-.(.&%3./%'(()+( ()%
;).,%2$6%&&.'0()%+22,.6+(.' $$%0.&($+(.')+&(,@.'(()% 0%'1.'%'%&& ()%+6(.3.(.%& ()%($1&(+'/&+(.& *).7&%, +51(()% 0%'1.'%'%&& ()%+6(.3.(.%&)%.&&1%&$+.&%/;.()$%0+$/(()%&%61$.(* /%2&.(5%.'0'(.'672+$.&'3.&<+<3.&()%$%'($%6%.3%/;.,,'()+3% .72+6('()%0%'1.'%'%&& ()%+6(.3.(.%&
(.&+'+/7.((%/6+&%()+(()% &%61$.(*$%6%.3%/;+&/1,*$% ,%6(%/.'()%5@& +661'(!.7.,+$,*-()% %'$1(.'0 +/3+'6% %%.&+,&+'.&&1%;.()$%0+$/(()%+661'(.'0 )%&%)+3.'05%%'&);'.'()%5@&6+'5%/%+,(;.().'/%(+.,5*()% &&%&&.'0

.6%$;).,% $+7.'0()%+&&%&&7%'(+'/+,,;.'0%8%72(.'

1'/%$!%6(.'

()%6()%2$%&%'(&(+0%;1,/'(5%+22$2$.+(% ()%&+7% &$%0+$/&()%+//.(.'+,,+'/21$6)+&%/-()%$.51'+,$.0)(,* 5&%$3%/()+(
)+&+2;%$1'/%$!%6(.' 9B: ()%6(.'6+&%

1(.,.&+(.' ()%&+./,+'/+0+.'&(()%+.7&+'/5A%6(& ()%&6.%(* )%0$.%3+'6%+0+.'&(()%&1$2,1&.'67%'(5%.'0$%+&'+5,% .&5+&%,%&&.'+5&%'6% +'*6)+,,%'0%(()% .'/.'0$%6$/%/5*()% $.51'+,()+(%86%&&.'67%)+&5%%'2,10)%/5+6@5*()%&6.%(*

1$()%$+'6% .(&5A%6( )%$%.&'.,,%0+,.(*.'()%$/%$ ()%$.51'+,/.$%6(.'00$+'( $%0.&($+(.'(()%&6.%(*;%3%$-.(;1,/5%'%%/,%&&(&(+(%()+(.' 6+&%()%$%3%'1%&15&%>1%'(,*67%&(()%6'6,1&.'()+(()%+6(.3.(.%&

()%&6.%(*+$%'( $6)+$.(+5,%21$2&%&-.(;1,/+,;+*&5%+(,.5%$(*(

= .'.(.+(%+6(.'.'+66$/+'6%;.(),+;.'6,1/.'0.'3@.'0 &15<&%6(.'9B:

()%6( &15&(+'(.+,>1%&(.' ,+;+$.&%&.'()%2$%&%'(+22%+, .'(%$ %$%'6%.&6+,,%/ $.'()%$/%$ ()%$.51'+, )%+22%+,.&/.&7.&&%/

,

'-.-
/  .3 4+
.5/ .5/

7@ ")%()%$&2%+@.'0F$%+&'%/

%&F ")%()%$$%2$(+5,%

%&F