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

10 Assessment Year: 2020-21 (iii) Similar view has also been taken in the case of CIT vs. Gujarat Oil & Allied Industries [1993] 109 CTR 272 (Guj)/201 ITR 325 (Guj) where assessee has filed audit report before completion of assessment the Hon’ble Court has held that the assessee is entitled to deduction

DATA SHER SINGH SALARIA CHARITABLE TRUST,JAMMU vs. INCOME TAX OFFICER WARD-1(1), JAMMU

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

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No.225 & 551/Asr/2024 Assessment Year: N/A Data Sher Singh Salaria Vs. Ito Ward-1(1), Charitable Trust, Sohagpur, Jammu. Arnia, Jammu & Kashmir. [Pan:-Aadtd3226G] (Appellant) (Respondent)

section 13 of the Act 61, comes into play at the time of allowability of exemption u/s 11 , and not at the time of granting registration u/s 12AA of the Act 61, as such the AR prayed that in the instant case , since the objects are of charitable nature and the activities though carried out in a small scale consisting

DATA SHER SINGH SALARIA CHARITABLE TRUST,DATA SHER SINGH SALARIA CHARIT vs. INCOME TAX OFFICER 1(1), JAMMU

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

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No.225 & 551/Asr/2024 Assessment Year: N/A Data Sher Singh Salaria Vs. Ito Ward-1(1), Charitable Trust, Sohagpur, Jammu. Arnia, Jammu & Kashmir. [Pan:-Aadtd3226G] (Appellant) (Respondent)

section 13 of the Act 61, comes into play at the time of allowability of exemption u/s 11 , and not at the time of granting registration u/s 12AA of the Act 61, as such the AR prayed that in the instant case , since the objects are of charitable nature and the activities though carried out in a small scale consisting

MUKTISAR WELFARE CLUB,MUKTSAR vs. ITO WARD 2(2), MUKTSAR/, MUKTSAR,PUNJAB

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. Ito, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/O Rinku Pharma Muktsar, Muktsar, Punjab. [Pan: Aadam2794B] (Respondent) (Appellant)

Trust v. Commissioner of Income- tax (Exemptions) (Refer Page no. 15-18 of Case Law PB) iv. [2025] 174 taxmann.com 913 (Mumbai - Trib.) IN THE ITAT MUMBAI BENCH 'G' Zarina Foundation ^Commissioner of Income-tax (Exemption) (Refer Page no. 19-22 of Case Law PB) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 9 v. [2025] 174 taxmann.com 1112 Pune

MUKTISAR WELFARE CLUB,MUKTSAR, PUNJAB vs. ITO WARD 2(2), MUKTSAR, MUKTSAR

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. Ito, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/O Rinku Pharma Muktsar, Muktsar, Punjab. [Pan: Aadam2794B] (Respondent) (Appellant)

Trust v. Commissioner of Income- tax (Exemptions) (Refer Page no. 15-18 of Case Law PB) iv. [2025] 174 taxmann.com 913 (Mumbai - Trib.) IN THE ITAT MUMBAI BENCH 'G' Zarina Foundation ^Commissioner of Income-tax (Exemption) (Refer Page no. 19-22 of Case Law PB) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 9 v. [2025] 174 taxmann.com 1112 Pune

DAWAT E ISLAMI ANANTNAG,ANANTNAG vs. CIT(EXEMPTION) CHANDIGARH, CHANDIGARH

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

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

10. Referring to the voluminous documentary evidences of paper book , placed before the tribunal , the Ld. AR of the assessee , submitted that if the Ld CIT ( E ) was not satisfied regarding the genuineness of the activities carried out and regarding the charitable objects of the assessee, he could have issued a SCN for proper reply by the assessee

SANT BABA BODHA NANAD GAUSHALLA COMMITTEE,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

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

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Sant Baba Bodha Nand Gaushalla The Cit(Exemptions), Chandigarh, Committee/Aop (Trust) C/O-J. K. Aayakar Bhawan, Sector-17-E, Gupta, Advocate 4702, Hospital Vs Chandigarh-160017 Bazar, Bathinda, (Punjab)-151005 Pan-Aaits0667H Appellant Respondent Appellant By Shri J. K. Gupta, Adv Respondent By Sh. M.S. Nethrapal, Cit-Dr

10(23C)(vi) of the Income-tax Act. All these three appeals are rejected. 8. In the result, all the appeals of the assessee are dismissed." 2.2. In view of the above factual matrix and discussion, the Ld. CIT(E) held that the present application filed in Form 10AB under clause (iii) of first proviso to sub-section

C-DOT FORUM ,LUDHIANA vs. THE CIT EXEMPTIONS CHANDIGARH , CHANDIGARH

In the result both the appeals of the assessee are dismissed being devoid of merits

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Physical Hearing) I.T.A. No. 115 & 116/Asr/2025 Assessment Year.: 2022-23 C-Dot Forum, 644 Phase-1, Vs. Cit (Exemptions) Model Town Bathinda. Chandigarh. [Pan: Aaeac3681J] (Appellant) (Respondent)

trust which is necessary for upgradation of skill and knowledge I.T.A. No. 115 & 116/Asr/2025 Assessment Year.: 2022-23 7 of the doctors , which in turn will benefit the general public and the spreading of awareness among members of general public by organising free medical camps is also covered by its objectives. He further submitted that the source of funds might

MAHARISHI DAYANAND EDUCATION SOCIETY ,PUNJAB vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS )CHANDIGARH , CHANDIGARH

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

Charitable Trust, reported in 327 ITR 73, wherein it has been held as under: 7 I.T.A. No.343/Asr/2024 Maharishi Dayanand Education Society v. CIT “Section 10(23C)(vi) of the Income Tax Act, 1961 - Educational institutions - Assessment years 2000-01 to 2007-08 - Whether to decide entitlement of an institution for exemption under section 10(23C)(vi), test of predominant object

SCHOOL MANAGING SOCIETY CAPT. GURCHARAN SINGH ,KAPUTHALA vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), JALANDHAR

In the result the appeal of the assessee is allowed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. Nos. 562 & 563/Asr/2025 Assessment Year: 2023-24 & 2024-25 School Managing Society Capt. Vs. Dcit, Cpc, Bengaluru/ Gurcharan Singh Kapurthala, Ito (E) Ward, Jalandhar. Punjab. [Pan:-Aadts4577P] (Appellant) (Respondent) Appellant By Sh. Y.K. Sud, Ca Respondent By Sh. Charan Dass, Sr. Dr

Charitable Trust Vs. ITO 203 ITD 641 (Bangalore). iv. Church Educational Society vs. ACIT 232 TTJ 553 (Hyd).” 8.1 He concluded his submission praying for adequate relief. 9. The Ld. DR relied on the order of the Ld. CIT(A) and retreated the same arguments as contained in the appellate order, and prayed for upholding the same. 10. We have

SCHOOL MANAGING SOCIETY CAPT. GURCHARAN SINGH,KAPURTHALA vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), JALANDHAR

In the result the appeal of the assessee is allowed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. Nos. 562 & 563/Asr/2025 Assessment Year: 2023-24 & 2024-25 School Managing Society Capt. Vs. Dcit, Cpc, Bengaluru/ Gurcharan Singh Kapurthala, Ito (E) Ward, Jalandhar. Punjab. [Pan:-Aadts4577P] (Appellant) (Respondent) Appellant By Sh. Y.K. Sud, Ca Respondent By Sh. Charan Dass, Sr. Dr

Charitable Trust Vs. ITO 203 ITD 641 (Bangalore). iv. Church Educational Society vs. ACIT 232 TTJ 553 (Hyd).” 8.1 He concluded his submission praying for adequate relief. 9. The Ld. DR relied on the order of the Ld. CIT(A) and retreated the same arguments as contained in the appellate order, and prayed for upholding the same. 10. We have

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

YUVA GAU SEWAK WELFARE SOCIETY,BARNALA vs. CIT EXEMPTIONS, CHANDIGARH

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

Charitable Hospital. The society received its first donation on 27th September, 2023 and commenced its activities, and provisional registration was obtained u/s 12A(1)(ac)(iii) on 31st December, 2023. 3. Thereafter, the society applied for permanent registration u/s 12A(1)(ac)(iii) on 4th of July, 2024, which has been rejected by the ld. CIT(A) primarily

NAVJEEVAN CHARITABLE SOCIETY FOR INTEGRAL DEVELOPMENT ,JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX ( CENTRAL), LUDHINANA

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

34,05,700/-, Scholarship fund of Rs.1,60,70,677/- and Social work fund of Rs.8,76,043/- during the year, major account of which has been received in cash. However, there is no evidence submitted by assessee as to how does there amounts received does qualify to be included into corpus donations within the meaning of section