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

10A), seeking registration under section 12A of the Act, before new incumbent commissioner. This would help the assessee to explain his correct and detailed facts to new incumbent commission. Fresh application advised to be filed with the expectation that commissioner might appreciate the case of the assessee with elaborated explanation w.r.t. facts and law. Accordingly, the assessee e-filed fresh

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

10A), seeking registration under section 12A of the Act, before new incumbent commissioner. This would help the assessee to explain his correct and detailed facts to new incumbent commission. Fresh application advised to be filed with the expectation that commissioner might appreciate the case of the assessee with elaborated explanation w.r.t. facts and law. Accordingly, the assessee e-filed fresh

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)

section read with rule 17A, and whether Form 10A has been properly filled up. He may also see whether the objects of the trust are charitable

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)

10A for registration under Section 12AA of the Act. The Commissioner of Income Tax (Exemptions) [for brevity "the CIT(E)"] vide order dated 30.9.2016 (Annexure A-l) rejected the said application by observing as under:— ‘8 XX XX XX (z) Self confessedly the sole object of the society has been projected as providing education. In that context the applicant

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

charitable society, which is running a Homeopathic Medical College and Hospital since 1998 and had rendered an exemplary service, even during the course of COVID 19 by distributing free medicines. The society had been filing the returns year after year and there is an assessment order u/s 143(3) for Asstt. Year 2003-04, which copy has been placed

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

charitable society, which is running a Homeopathic Medical College and Hospital since 1998 and had rendered an exemplary service, even during the course of COVID 19 by distributing free medicines. The society had been filing the returns year after year and there is an assessment order u/s 143(3) for Asstt. Year 2003-04, which copy has been placed

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

charitable society, which is running a Homeopathic Medical College and Hospital since 1998 and had rendered an exemplary service, even during the course of COVID 19 by distributing free medicines. The society had been filing the returns year after year and there is an assessment order u/s 143(3) for Asstt. Year 2003-04, which copy has been placed

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

10A, electronically on 10.02.2020 seeking registration u/s 12AA of the Income Tax Act, 1961. The application reveals that the trust is an ongoing entity that has been in operation since 23.11.2019. The Ld. PCIT(Exemption) has rejected the application by observing as under: 5. On this date neither anybody attended nor was any request for adjournment received. In order

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

10A in the office of the Principal Commissioner of Income Tax (hereinafter referred to “the PCIT”), on 31.03.2018 seeking registration u/s 12AA of the Income Tax Act, 1961. The application reveals that the trust is an ongoing entity that has been in operation since 16.04.2016. The stated aims and objects of the society are to set up educational institutions

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)

10A, the assessee in advertently selected a wrong section 12A(1) (ac)(vi)(A) where as the correct section in this case would have been 12A(1)(ac)(vi)(B). 5.2 He further submitted that the error in selecting a wrong section code was purely a clerical and unintentional error and such a typographical error cannot constitute a valid ground

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)

10A, the assessee in advertently selected a wrong section 12A(1) (ac)(vi)(A) where as the correct section in this case would have been 12A(1)(ac)(vi)(B). 5.2 He further submitted that the error in selecting a wrong section code was purely a clerical and unintentional error and such a typographical error cannot constitute a valid ground

B.M.L WELFARE TRUST,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

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

10A duly filed electronically on 17.12.2019. The ld. CIT(E) has not disputed the aims and objectives of the assessee’s trust, are charitable in nature and the activities carried out in lieu of the objects of the trust. The ld. CIT(E) objection was that an arrangement was made by a group of persons who owns the land

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

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

10A in the office of the CIT(E) on 18.11.2016 seeking registration u/s 12AA of the Income Tax Act, 1961(In short “the Act”). The stated aims and objects of the society are toimpart quality education to both boys &girls without any distinction of caste or creed, in accordance with the syllabus of the Punjab University, Chandigarh

M/S JOSHPH'S SCHOOL,LUDHIANA vs. THE DY. COMMISSIONER OF INCOME TAX (EXCEPTIONS), CHANDIGARH

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 463/Asr/2016 Assessment Year:2016-17 M/S Joseph’S School Dugri Vs. Cit(E), Dhandra Road, Ludhiana. Chandigarh. [Pan: Aaatj3850H] (Appellant) (Respendent)

10A for seeking registration u/sec 12AA of the Act was made before the Ld. CIT (E) on 06.01.2016. It is noted that the assessee society is an Educational Institution, which has been in operation since 12.05.1988 and claiming exemption u/s 10(23c)(iiiad) of the Act since past many years. The CIT(E) has rejected the 4 I.T.A. No. 463/Asr/2016

CHINTPURANI MANDIR ( BRAHAM AKHARA) PARBHANDAK COMMITTEE,JALANDHAR vs. COMMISSISSIONER OF INCOME TAX ( EXEMPTIOPNS), CHANDIGARH

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

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

10A itself, and as such it was an honest, inadvertent typographical error in selecting section code wherein instead of mentioning 02-item (B), wrongly mentioned 02 Item (A) of sub clause (vi) of clause (ac) of sub-section (1) of section 12A. 2. That the Ld. PCIT (Exemptions) was wrong, unjustified in law to refuse to grant the registration without

GURU TEG BAHADUR EDUCATIONAL TRUST ,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, appeal of the assessee is allowed

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

section 12AA doesn’t preclude the applicant assessee from adhering to the basic 8 Guru Teg Bahadur Educational Trust v. CIT requirements inherent in the related provisions of the Act. These requirements, it is reiterated, shall include inter alia filing of audit reports, adherence to the norms of utilization of income for the intended charitable purposes etc. This certificate does

MESERS GOBIND PUBLIC SCHOOL ,DINANAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 545/Asr/2018 Assessment Year: N/A Gobind Public School G.T. Vs. Cit(E), Road, Dinanagar. Chandigarh. [Pan: Aaatg9039R] (Appellant) (Respendent)

10A in the office of the CIT(E) on 27.02.2018 seeking registration u/s 12A of the Income Tax Act, 1961. The applicant trust was created on 17.12.1999 with the aims and to undertake, promote, encourage and assist the study of all aspect of education need related problems of the young children, adults, aged persons and to train students on modern

MESERS KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY,HOSHIARPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 391/Asr/2018 Assessment Year: N/A Smt. Krishna Devi Educational Vs. Cit(E), Charitable Society Vill & P.O. Chandigarh. Langari, Chandigarh Road, Mahilpur, Distt. Hoshiarpur. [Pan: Abifs7407A] (Appellant) (Respendent)

trust is directed against the order dated 28.03.2018 passed by the CIT(E), Chandigarh whereby he has rejected the application of the assessee seeking registration u/s 12AA(1)(b)(ii) of Income Tax Act. 2 I.T.A. No. 391/Asr/2018 2. At the outset, the ld. Counsel for the assessee that the CIT(Exemptions), Chandigarh has erred in law and on facts