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

charitable and religious trust/ institution u/s. 11, i.e., on application of its income for its’ objects. The same is subject to a satisfaction of the conditions laid down therein, as well as other provisions of the said Chapter. Section 12A(1) stipulates the condition of registration of the trust/institution in receipt of income being registered u/s. 12AA. The assessee

SHREE SHYAM PRIVAR TRUST ,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result the appeal of the assessee is allowed for statistical purpose

Bench: Manoj Kumar Aggarwal & Sh. Udayan Das Gupta

nature of charitable activities that are carried out by the assessee trust, and the application for registration has not been considered as a whole, in its true perspective, which amounts to rejection of the application for registration u/s 12A as a charitable trust, and he further submits that the order of the Ld. CIT ( E ) dated 14th June, 2024, there

SHREE SHYAM PRIVAR TRUST,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result the appeal of the assessee is allowed for statistical purpose

Bench: Manoj Kumar Aggarwal & Sh. Udayan Das Gupta

nature of charitable activities that are carried out by the assessee trust, and the application for registration has not been considered as a whole, in its true perspective, which amounts to rejection of the application for registration u/s 12A as a charitable trust, and he further submits that the order of the Ld. CIT ( E ) dated 14th June, 2024, there

M/S JAIN KASUR PARIVAR TRUST,,LUDHIANA vs. COMMISSIONER OF INCOME TAX, ( EXAMPTION), CHANDIGARH

In the result, the appeal filed by the assessee trust stands allowed

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.641 (Asr)/2017 Assessment Year:2017-18

justice. 2. The appeal is within time. 3. The appellant craves right to add any ground of hearing at the time of hearing.” ITA No.641 (Asr)/2017 2 M/s. Jain Kasur Parivar Trust vs. CIT(E) 3. The Appellant has also raised the additional grounds of appeal. ”1. That the Ld. CIT(E) has erred in law and on facts

SAREEN BALAJI CHARITABLE TRUST ,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS) , CHANDIGARH

In the result, the appeal of the assessee is dismissed

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

natural justice, another opportunity was accorded to the applicant on 24.06.2020 and matter was fixed for 02.07.2020. In response to letter dated 04.12.2019, the applicant has submitted the response manually on 31.01.2020. 0n this date also neither anybody attended nor was any request for adjournment received. 3 I.T.A. No. 56/Asr/2021 Sareens’s Balaji Charitable Trust

GURU TEG BAHADUR EDUATIONAL TRUST,JALANDHAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 301/Asr/2018 Assessment Year: 2018-19

Trust afresh and see that the assessee was involved in carried out of any charitable activities. In view of principles of natural justice

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI , JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

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

natural justice.” 8. The Ld. Counsel argued that the appellant was fully dependent upon his erstwhile representative for filing the appeal. However, since, the Authorized Representative guided the assessee in filing the fresh application after rejection of first application instead of filing the appeal, the appellant was under bonafide belief as per legal advice of the earlier counsel. He argued

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

natural justice.” 8. The Ld. Counsel argued that the appellant was fully dependent upon his erstwhile representative for filing the appeal. However, since, the Authorized Representative guided the assessee in filing the fresh application after rejection of first application instead of filing the appeal, the appellant was under bonafide belief as per legal advice of the earlier counsel. He argued

DERA SWAMI JAGAT GIRI TRUST ( REGD),PATHANKOT vs. COMMISSIONER ODF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assesse society is allowed in the terms indicated as above

Bench: Sh. Ravish Sood & Dr. M. L. Meena

trust is genuine and charitable in nature and have fulfilled all the conditions laid down under the law. 3 ITA No.118 /(Asr)/20 9. That it is prayed that the exemption u/s 12A may kindly be allowed in the interest of natural justice

M/S ANWAR SULTANA EDUCTIONAL TRUST,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 140/Asr/2020 Assessment Year:N/A M/S Anwar Sultana Educational Vs. Cit(E), Trust, 29 Housing Colony Sanat Chandigarh. Nagar, Srinagar. [Pan: Aafta2878M] (Appellant) (Respendent)

natural Justice. Since, this matter has been come up in 2nd round before us, and taking into consideration of the genuine difficulty of the applicant, we proceed to decide it on merits of the case. 9. We observed that appellant society namely Anwar sultana Charitable Trust

SAFINDIA CHARITABLE TRUST,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee is allowed for statistical

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

natural justice. 3 I.T.A. No. 82/Asr/2023 Safindia Charitable Trust v. CIT 4. We have heard the rival contention, perused the material

AAMINA CHARITABLE TRUST,PULWAMA vs. INCOME TAX OFFICER ( EXEMPTIONS), JAMMU

In the result, appeal of the assessee ITA No

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

Charitable Trust duly established by a Trust Deed having its registered office at Awantipora Pulwama. That the aim and objects of the Trust shall be to provide financial assistance to such distressed families who have lost their wage earner or who do not have sufficient source of subsistence for living a simple life of a human being with human dignity