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

12A, read with section 12AA of the Income-tax Act, 1961- Charitable or religious trust- Registration of (Deemed registration)- Whether

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

12A, read with section 12AA of the Income-tax Act, 1961- Charitable or religious trust- Registration of (Deemed registration)- Whether

M/S BABA BANDA BAHADUR MEMORIAL AND EDUCATIONAL SOCIETY,FARIDKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 66/Asr/2017 Assessment Year:2015-16

12A, the provisions of Sections 11 & 12 shall not apply in relation to the income of any trust or institution unless various conditions are fulfilled. The said sections provide that income from property held for charitable

SH. VISHWA MITTER SEKHRI CHARITABLE SOCIETY,BATALA vs. THE INCOME TAX OFFICER, (EXEMPTION), AMRITSAR.

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

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08

charitable trusts/institutions. Admittedly, in the present case when the registration was granted on 05.03.2010 with effect from 01.04.2008, the assessment proceedings for 2007-08 were pending before the AO. Therefore, the assessee cannot be treated as Association of Persons and is required to be treated as Registered Trust under section 12A

M/S SANTOSH FOUNDATION ,RAMPURA PHUL vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

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

section 12A of the I.T. Act. It has been revealed that the trust is constituted by a company named “Stelco Limited” as settler with a sum of Rs. 5,00,000/- where the trustees are either the directors of the settler company or their relatives. It has been projected by the applicant trust that the trust has been created

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)

Charitable or religious trust - Registration of (Rejection of application) - Assessee-company, a non-profit company, applied for registration under section 12AA - Commissioner (Exemption) found that application was furnished under section 12A

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)

Charitable or religious trust - Registration of (Rejection of application) - Assessee-company, a non-profit company, applied for registration under section 12AA - Commissioner (Exemption) found that application was furnished under section 12A

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

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

trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions for applicability of sections 11 and 12 of the Act. Section 11 deals with income from property held for charitable

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD- (EXEMPTIONS)), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

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

trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions for applicability of sections 11 and 12 of the Act. Section 11 deals with income from property held for charitable

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. INCOME TAX OFFICER (EXEMPTIONS), AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

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

trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions for applicability of sections 11 and 12 of the Act. Section 11 deals with income from property held for charitable

RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. THE INCOME TAX OFFICE, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

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

trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions for applicability of sections 11 and 12 of the Act. Section 11 deals with income from property held for charitable

SH. RAM SARAN DASS KISHORI LAL,AMRITSAR. vs. THE INCOME TAX OFFICER, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

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

trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions for applicability of sections 11 and 12 of the Act. Section 11 deals with income from property held for charitable

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD- (EXEMPTIONS), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

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

trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions for applicability of sections 11 and 12 of the Act. Section 11 deals with income from property held for charitable

SH. RAM SHARAN DASS,AMRITSAR. vs. THE JOINT COMMISSIONER OF INCOME-TAX,, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

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

trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions for applicability of sections 11 and 12 of the Act. Section 11 deals with income from property held for charitable

THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

Charitable Trust by the Commissioner of Income Tax, Jalandhar on 12.11.1979 under Section 12A(a) of the Act and further

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST,, JALANDHAR

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

Charitable Trust by the Commissioner of Income Tax, Jalandhar on 12.11.1979 under Section 12A(a) of the Act and further

THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

Charitable Trust by the Commissioner of Income Tax, Jalandhar on 12.11.1979 under Section 12A(a) of the Act and further

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

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

Charitable Trust by the Commissioner of Income Tax, Jalandhar on 12.11.1979 under Section 12A(a) of the Act and further