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

section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a 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

section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a 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

section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a 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

section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a 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

section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a 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

section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a charitable

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)

31 (SC) b. CIT v. Christian Medical College (2015) 374 ITR 17 (P&H) c. Sri MarudharKesariSthanakwasi Jain Yadgar Samiti Trust V/s Union of India (2005) 273 ITR 475 (Raj.) d. MishrilalGordhanlal Batra charitable trust v/s Union of India (2008) 307 ITR 221(RAJ.). e. Umaid Charitable trust v/s Union of India (2008) 307 ITR 226 (RAJ.) f. Commissioner

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

3) read with section 147 of the IT Act and. Thus when the order was passed by the Tribunal on 28.01.2010 the assessment proceedings were pending before the AO. Therefore, the benefit of registration is 17 required to be given for the preceding assessment years i.e. 2007-08. The ld. Counsel for the assessee relied upon the judgment of ITAT

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

section 12A - Held, yes - Whether merely because a trustee was a life long member of a trust, same could not itself raise an inference that trust was not charitable - Held, yes - Whether therefore, Tribunal was justified in directing registration of assessee as charitable trust - Held, yes [Para 4] [In favour of assessee]” 29. In view of the above said factual

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

section 12A - Held, yes - Whether merely because a trustee was a life long member of a trust, same could not itself raise an inference that trust was not charitable - Held, yes - Whether therefore, Tribunal was justified in directing registration of assessee as charitable trust - Held, yes [Para 4] [In favour of assessee]” 29. In view of the above said factual

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

charitable in nature and whether the activities which the Trust proposed to carry on are genuine in the sense that they are in line with the objects of the Trust. In contrast, the position would be different where the Commissioner proposes to cancel the registration of a Trust under sub-section (3) of section 12AA of the Act. There

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

31 to 32 of the Paper Book, wherein, the said exemption of income had been granted and, thus, no doubt has been cast about the aims and objects of the society and genuineness of Trust. This is a registered society as per evidence placed at page 1 of the Paper Book, which certificate is dated 20.07.1998. Copy of the Trust

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

31 to 32 of the Paper Book, wherein, the said exemption of income had been granted and, thus, no doubt has been cast about the aims and objects of the society and genuineness of Trust. This is a registered society as per evidence placed at page 1 of the Paper Book, which certificate is dated 20.07.1998. Copy of the Trust

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

31 to 32 of the Paper Book, wherein, the said exemption of income had been granted and, thus, no doubt has been cast about the aims and objects of the society and genuineness of Trust. This is a registered society as per evidence placed at page 1 of the Paper Book, which certificate is dated 20.07.1998. Copy of the Trust

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)

3. The Ld. counsel for the assessee submitted that the CIT(E) was not justified in arbitrarily denying the claim of registration u/s 12AA of the Income Tax Act, 1961 to the appellant Trust by holding that the genuineness of the activities of the society could not be verified. He further submitted that the trust was created by Baba

BHAI DAYA SINGH JI BHAI DHARAM SINGH JI NISHKAM SATSANG SABHA,LUDHIANA vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHANDIGARH

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Charitable Trust making a justifiably liberal approach in matters instituted in this court. But the message does not appear to have percolated down to all the other courts in the hierarchy." 22. The following general principles were laid down and it is these principles which guide the Court in approaching the question of condonation of delay: - "And such a liberal

BHAI DAYA SINGH JI BHAI HIMMAT SINGH JI NISHKAM SATSANG SABHA THROUGH ITS MANAGING TRUSTEE,LUDHIANA, PUNJAB vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHANDIGARH

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Charitable Trust making a justifiably liberal approach in matters instituted in this court. But the message does not appear to have percolated down to all the other courts in the hierarchy." 22. The following general principles were laid down and it is these principles which guide the Court in approaching the question of condonation of delay: - "And such a liberal

M/S. LEH NUTRITION PROJECT,,LEH LADKH vs. THE DY. COMMISSIONER OF INCOME-TAX, SRINAGAR

In the result, the appeal of the assessee is allowed

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

31-01-13 and registration granted on 20-07-11. In this case, section 12A-Proviso- l, comes into picture, which was inserted to cover the genuine hardship to the trusts for preceding years assessment after receiving the registration. The Proviso said, when the registration is granted and any proceedings pending before A.O relating to the previous/preceding year