M/S SANT SHRI MAHESH MUNI JI BOREWALE EDUCATIONAL WELFARE ,MOGA vs. COMM. OF INCOME TAX ( EXAMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year - 2016-17

Trust (1976) 102 ITR 474." 31. The authorities in the form of case law referred to above also reiterate that a mere incurrence of (surplus) profit does not automatically presuppose a business activity that invalidates the exemption under section 10(23C)(vi); the same has to be tested on whether such profits are being utilized within the meaning

MESERS BORDER PEOPLE EDUCATION SOCIETY ,FEROZPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiassessment Year: Nil Border People Educational Cit(Exemptions) Society, Chandigarh. Ferozepur City, Vs. [Pan:Aaabb 0422F] (Appellant) (Respondent)

10(23C). It is settled law that for the purpose of granting registration u/s 12AA, scope of powers of the Ld. CIT(E) is limited to be being satisfied about the objects and the genuineness of the activities of the assessee and once the CIT(E) having accepted that the main aim of the society is running of college

M/S MANAGING COMMITTEE SWAMI PREMANAND MAHAVIDALYA,HOSHIARPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION),, CHANDIGARH

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

34 of the Finance Act 2015 to Section 139(4C)(e) and as such the returns were filed from AY 2016-17. The assessee was all along maintaining duly audited accounts which were mandatory as per law. In support, he placed reliance on the few decisions cited below: I.T.A No.476/Asr/2017 1. CIT v Shri Shirdi Sai Darbar Charitable Trust

M/S LORD MAHAVIRA HOMEOP[ATHIC MEDICAL COLLEGE & HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Trust 96 taxmann.com 356 (Kerala) as decided by the Kerala High Court is held as under: “4. Since the assessee is engaged in the activity of imparting education since its establishment, it moved two applications, one on 08-10-1998 seeking recognition under section 80G of the Act and other on 25-05-1999 seeking registration under section 12A with

LORD MAHAVIRA HOMOEOPHATIC MEDICAL COLLEGE AND HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Trust 96 taxmann.com 356 (Kerala) as decided by the Kerala High Court is held as under: “4. Since the assessee is engaged in the activity of imparting education since its establishment, it moved two applications, one on 08-10-1998 seeking recognition under section 80G of the Act and other on 25-05-1999 seeking registration under section 12A with

M/S LORD MAHAVIR HOMEOPATHIC MEDICAL COLLAGE & HOSPITAL,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Trust 96 taxmann.com 356 (Kerala) as decided by the Kerala High Court is held as under: “4. Since the assessee is engaged in the activity of imparting education since its establishment, it moved two applications, one on 08-10-1998 seeking recognition under section 80G of the Act and other on 25-05-1999 seeking registration under section 12A with

MESERS PEER PANCHAL EDUCATIONAL AND WELFARE TRUST ,JAMMU AND KASHMIR vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

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

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

10. During the proceedings of the present case, the applicant has submitted copy of financial statements of the school for F.Y. 2014-15, 2015-16 & 2016-17. Further, on perusal of the Income and expenditure account for the last three years, it was observed that the surpluses of income over expenditure are between 34 to 45% of the gross receipts

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)

10,11 and 42). In the case of “Fifth Generation Education Society v. CIT”,(Supra) held that 12. the question of application of income need not be considered - While considering the assessee’s application for grant of registration under section 12A, all that the Commissioner may examine is whether the application is made in accordance with the requirements of that

SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,

In the result the appeal of the Assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

10% of the earning 34 for the charitable purposes. The basic concept of charity is to do charity without disclosing identity and knowing who would benefit from the said Charity. (दाएंहाथसेदानकरेऔरबाएंहाथकोभीपतानचले।नेकीकरदररयामेंडाल ).Analyzing form any angel in our considered opinion, the Assessee is entitled to benefit under 80G (5)(iii) of the Income Tax Act, 1961, and it will

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

MESERS BAJAJ EDUCATIONAL SOCIETY,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

The appeal of the assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

10(23C) of the Act) to another code (Section 12AA of the Act) despite the fact that the objects of the Appellant Society are not restricted to the Educational Activities alone and despite the fact that all the evidences with regard to the above are a part of Record of the Ld. CIT. 6. That the Learned Commissioner of Income

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

GRAM VIKAS EDUCATIONAL SOCIETY ,FEROZPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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

Bench: Sh. B.R. Baskaran & Sh. N.K.Choudhryassessment Year:Nil

10(23C). It is settled law that for the purpose of granting registration u/s 12AA, scope of powers of the Ld. CIT(E) is limited to be being satisfied about the objects and the genuineness of the activities of the assessee and once the CIT(E) having accepted that the main aim of the society is running of college

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

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

SANT MAHESH MUNI JI BOREWALE WELFARE SOCIETY,MOGA vs. THE INCOME TAX OFFICER(EXEMPTIONS) WARD, JALANDHAR

In the result, the appeal filed by the assessee is allowed

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

section 11 of the act in the case of trust and charitable institutions. The addition sustained in mechanical manner merely on conjectures and surmises without consideration of law is not is illegal and unjustified. 9. On similar facts, the proposition of law has been decided in favour of the assessee by Hon’ble Supreme Court in the case

THE OXFORD EDUCATIONAL & CHARITABLE SOCIETY,FARIDKOT vs. THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 583/Asr/2016 Assessment Year: N/A M/S The Oxford Educational & Vs. Cit(E), Charitable Society (Oxbridge Chandigarh. World School, Kotkapura) Hira Singh Nagar, Kotkapura, Faridkot (Punjab) [Pan: Aabtt6670Q] (Appellant) (Respendent)

charitable, are not sufficient for granting registration to the society under Section 12AA of the Act until and unless the authority, who grants the registration, satisfies himself that the activities of the trust or institution are genuine or not. To satisfy himself he can make such inquiry as he deem necessary. There is no bar under any provision