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Section 12A83 Section 80G18 Exemption17 Charitable Trust15 Section 80G(5)14 Section 1214 Section 2(15)14 Section 119 Section 106

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

In the result the appeal of the Assessee is allowed

ITA 530/ASR/2009[]Status: DisposedITAT Amritsar16 Aug 2021

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)

Section 10Section 12ASection 2Section 80Section 80GSection 80G(5)(iii)

Charitable trust v/s Union of India (2008) 307 ITR 226 (RAJ.) f. Commissioner Of Income-Tax vs Social Service Centre (2001) 250 ITR 39 (AP) g. Tirumala Tirupathi Devasthanam vs CCIT (2001) 251 ITR 849 (AP)“ 6. Registration u/s 12AA: An issue raised by the Revenue during the course of argument. a. In this regard, it is pertinent to mention

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

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

BHAG KAUR AND HARNAM SINGH ZORIA,DASUYA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

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

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

J AND K STATE WELFARE INSTITUTE,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

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

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

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

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

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

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

KASMIR CONCERN FOUNDATION,BUDGAM vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

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

J AND K STATE WELFARE INSTITUTE ,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

KASMIR CONCERN FOUNDATION,BUDGAM vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

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

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

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