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

aa) [or clause (ab)] of sub-section (1)] of section 12A.] 18. Based on the above said amendment, it was submitted that it was incumbent upon the lower authorities to grant the registration within 6 months of applying for registration u/s 12A of the Income Tax Act. It was submitted that under the law as applicable, the assessee should have

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

aa) [or clause (ab)] of sub-section (1)] of section 12A.] 18. Based on the above said amendment, it was submitted that it was incumbent upon the lower authorities to grant the registration within 6 months of applying for registration u/s 12A of the Income Tax Act. It was submitted that under the law as applicable, the assessee should have

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

aa) [or clause (ab)] of sub-section (1)] of section 12A.] 18. Based on the above said amendment, it was submitted that it was incumbent upon the lower authorities to grant the registration within 6 months of applying for registration u/s 12A of the Income Tax Act. It was submitted that under the law as applicable, the assessee should have

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

aa) the person in receipt of the income has made an application for registration of the trust or institution on or after the 1 st day of June, 2007 in the prescribed form and manner to the Commissioner and such trust or institution is registered under section 12AA. (b) Where the total income of the trust or institution as computed

MAHARAJA RANJIT SINGH WAR MUSEUM SOCIETY,LUDHIANA vs. INCOME TAX OFFICER, (EXAMPTION), JALANDHAR

In the result, the assessee’s appeal is partly allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 618/Asr/2017 Assessment Year: 2014-15

12A(1) sets out the conditions subject to the satisfaction of which only the 9 Maharaja Ranjit Singh War Museum Society v. ITO provisions of sections 11 and 12 shall apply in relation to the income of any trust or institution. The same thus clearly includes a trust or institution formed for charitable or religious purposes. Clauses (a) and (aa

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)

aa) of sub-section (1)] of section 12A, shall-- (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and 9 ITA N0.469/Asr/ 2018 Border

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)

aa) the person in receipt of the income has made an application for registration of the trust or institution on or after the 1st day of June, 2007 6 I.T.A. No. 140/Asr/2020 in the prescribed form and manner to the Commissioner and such trust or institution is registered under section 12AA (b) where the total income of the trust

M/S SNATAN DHARAM SABHA (SDSES) SD SARVHITKARI VIDYA MANDIR,HOSHIARPUR vs. COMMISSIONER OF INCOME TAX(EXAMPTION), CHANDIGARH

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

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhry

charitable purpose” but purely on commercial principles having profit motives (having Receipt of Rs.2,83,60,283/- & 44% of excess of income over Expenditure during the first year of operation of the school.) The application has not disclosed the expenditure incurred in setting up the school and creating the building coupled of the fact of introduction of large amounts

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

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

aa) of sub-section (1)] of section 12A shall (a) Call for such documents or information from the society or institution as hethinks necessary in order to satisfy himself about the genuineness of activities ofthe society or institution and may also make such inquiries as he may deem necessan; in this behalf and (b) After satisfying himself about the objects

M/S BABA KUNDAN SINGH JI,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXAMPTION), CHANDIGARH

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 593/Asr/2017 Assessment Year: N/A M/S Baba Kundan Singh Ji Vs. Cit(E), International Bhalai Kender Chandigarh. Trust (Regd) Village & P.O. Nanaksar Kaleran Bagh Baba Kundan Singh Ji Jagraon, Distt. Ludhiana. [Pan: Aactb8920E] (Appellant) (Respendent)

12A. The provisions of section of 12AA are as under: The [Principal Commissioner or] Commissioner, on receipt of an application for registration of a society or institution made under clause (a) [or clause (aa) of sub-section (1)] of section 17 A shall- (a) Call for such documents or information from the society or institution as he thinks necessary

MADAD CHARITABLE TRUST ,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of assessee in ITA No

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

AA of the Income Tax Act in an arbitrary manner. 2. The Ld. CIT (E) erred in not giving a reasonable opportunity of being heard while rejecting the application made under Section 12AA (l)(b)(ii) of the Act. 3. Assessee craves right to add, alter or modify any grounds of appeal before or at the time of hearing

SHRI ANSAR UL NISSA,BARAMULA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of assessee in ITA No

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

AA of the Income Tax Act in an arbitrary manner. 2. The Ld. CIT (E) erred in not giving a reasonable opportunity of being heard while rejecting the application made under Section 12AA (l)(b)(ii) of the Act. 3. Assessee craves right to add, alter or modify any grounds of appeal before or at the time of hearing

SHRI MAHDUL MUSLIMAT EDUCATIONAL TRUST,BARAMULA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of assessee in ITA No

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

AA of the Income Tax Act in an arbitrary manner. 2. The Ld. CIT (E) erred in not giving a reasonable opportunity of being heard while rejecting the application made under Section 12AA (l)(b)(ii) of the Act. 3. Assessee craves right to add, alter or modify any grounds of appeal before or at the time of hearing

MOHAMMADIA YATEEM TRUST,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of assessee in ITA No

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

AA of the Income Tax Act in an arbitrary manner. 2. The Ld. CIT (E) erred in not giving a reasonable opportunity of being heard while rejecting the application made under Section 12AA (l)(b)(ii) of the Act. 3. Assessee craves right to add, alter or modify any grounds of appeal before or at the time of hearing

SHRI ANSAR UL NISSA,BARARMULA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of assessee in ITA No

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

AA of the Income Tax Act in an arbitrary manner. 2. The Ld. CIT (E) erred in not giving a reasonable opportunity of being heard while rejecting the application made under Section 12AA (l)(b)(ii) of the Act. 3. Assessee craves right to add, alter or modify any grounds of appeal before or at the time of hearing

Y S MAKHDOOMI MEMORIAL EDUCATIONAL TRUST,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of assessee in ITA No

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

AA of the Income Tax Act in an arbitrary manner. 2. The Ld. CIT (E) erred in not giving a reasonable opportunity of being heard while rejecting the application made under Section 12AA (l)(b)(ii) of the Act. 3. Assessee craves right to add, alter or modify any grounds of appeal before or at the time of hearing

MADAD CHARITABLE TRUST,SRI NAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of assessee in ITA No

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

AA of the Income Tax Act in an arbitrary manner. 2. The Ld. CIT (E) erred in not giving a reasonable opportunity of being heard while rejecting the application made under Section 12AA (l)(b)(ii) of the Act. 3. Assessee craves right to add, alter or modify any grounds of appeal before or at the time of hearing

SHRI MAHDUL MULIMAT EDUCATIONAL TRUST,BARAMULA vs. COMMIISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of assessee in ITA No

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

AA of the Income Tax Act in an arbitrary manner. 2. The Ld. CIT (E) erred in not giving a reasonable opportunity of being heard while rejecting the application made under Section 12AA (l)(b)(ii) of the Act. 3. Assessee craves right to add, alter or modify any grounds of appeal before or at the time of hearing