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 or religious trust- Registration of (Deemed registration)- Whether where assessee- society filed an application under section 12 A for grant of registration on 24.02.2003 and same was not responded to within six months, registration of application was to be deemed to have taken effect from 24.08.20030 Held, yes.” Page 53 to 56. The Kerala High Court in the case

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 or religious trust- Registration of (Deemed registration)- Whether where assessee- society filed an application under section 12 A for grant of registration on 24.02.2003 and same was not responded to within six months, registration of application was to be deemed to have taken effect from 24.08.20030 Held, yes.” Page 53 to 56. The Kerala High Court in the case

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 or religious trust- Registration of (Deemed registration)- Whether where assessee- society filed an application under section 12 A for grant of registration on 24.02.2003 and same was not responded to within six months, registration of application was to be deemed to have taken effect from 24.08.20030 Held, yes.” Page 53 to 56. The Kerala High Court in the case

M/S STEP BY STEP JUNIOR SCHOOL SOCIETY,AMRITSAR. vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Charitable Trust and Assessment Year: Ors reported in 327 ITR 73 vide its judgment dated 29 Jan., 2010 has held as under: "Exemption under s. 10(23C)(vi)--Educational institution--Profit motive--At the initial stage when the application for exemption is filed by an educational institution the scope of inquiry is restricted only to ascertain the genuineness

DATA SHER SINGH SALARIA CHARITABLE TRUST,DATA SHER SINGH SALARIA CHARIT vs. INCOME TAX OFFICER 1(1), JAMMU

In the result the appeal of the assessee is allowed for statistical purpose

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No.225 & 551/Asr/2024 Assessment Year: N/A Data Sher Singh Salaria Vs. Ito Ward-1(1), Charitable Trust, Sohagpur, Jammu. Arnia, Jammu & Kashmir. [Pan:-Aadtd3226G] (Appellant) (Respondent)

36 are as follows: “1. That the Learned C.I.T. (Exemptions), Chandigarh, has erred on facts as well as on law in passing order u/s 12AA of the IT Act, I.T.A. No.225 & 551/Asr/2024 2 Assessment Year: N/A 1961, in which application for registration u/s 12AA has been rejected without any rhyme & reason. 2. That the Ld. C.I.T. (Exemptions), Chandigarh, rejected

DATA SHER SINGH SALARIA CHARITABLE TRUST,JAMMU vs. INCOME TAX OFFICER WARD-1(1), JAMMU

In the result the appeal of the assessee is allowed for statistical purpose

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No.225 & 551/Asr/2024 Assessment Year: N/A Data Sher Singh Salaria Vs. Ito Ward-1(1), Charitable Trust, Sohagpur, Jammu. Arnia, Jammu & Kashmir. [Pan:-Aadtd3226G] (Appellant) (Respondent)

36 are as follows: “1. That the Learned C.I.T. (Exemptions), Chandigarh, has erred on facts as well as on law in passing order u/s 12AA of the IT Act, I.T.A. No.225 & 551/Asr/2024 2 Assessment Year: N/A 1961, in which application for registration u/s 12AA has been rejected without any rhyme & reason. 2. That the Ld. C.I.T. (Exemptions), Chandigarh, rejected

SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU

In the result, the appeal of the assessee is allowed

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 492/Asr/2024 Assessment Year: 2020-21

Charitable Trust, Raj Tilak Jammu. Bhawan Purani Mandi Jammu. Jammu, and Kashmir. [PAN:-AAHTS6094D] (Respondent) (Appellant) Sh. P.N. Arora, Adv. Appellant by Respondent by Sh. Manpreet Singh Duggal, Sr. DR Date of Hearing 08.04.025 Date of Pronouncement 16.06.2025 ORDER Per: Udayan Dasgupta, J.M. : This appeal filed by assessee against order of Ld. JCIT (A)- 1, Vadodara

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)

trust/ society/ formation document, it isthe substance, i.e, for what purposes, the funds were actually used ( whether funds were used solely and exclusively for the benefit of the particular religious community or not) . 31. Undoubtedly, the Lower Authorities while rejecting the application for registration of the Assessee U/s 80G (5)(iii) of the Act had wrongly swayed with the preamble

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

36,49,284/- 33,48,726/- Percentage w.r.t 44.56 37.85 34.64 gross receipts Admittedly it needs to be flagged that educational institutions have been allowed to generate reasonable surplus but the same needs to be redeployed into the stated objects of the entity at the time it was established. Permissible reasonableness has further been defined in the order

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)

36 are as follows: “1. On the facts and circumstances of the case, CIT(E) erred in rejecting final registration applied by the assessee u/s 12A(l)(ac)(iii). The rejection order passed by CIT (E) in form 10AD is against the facts and provisions of law. 2. That The CIT(E) has erred in dismissing application for registration merely

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)

36 are as follows: “1. On the facts and circumstances of the case, CIT(E) erred in rejecting final registration applied by the assessee u/s 12A(l)(ac)(iii). The rejection order passed by CIT (E) in form 10AD is against the facts and provisions of law. 2. That The CIT(E) has erred in dismissing application for registration merely

DAWAT E ISLAMI ANANTNAG,ANANTNAG vs. CIT(EXEMPTION) CHANDIGARH, CHANDIGARH

In the result the appeal of the assessee is allowed for statistical purpose

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

section 13(1)(b) of the Act 61. 2. The grounds of appeal taken by the assessee in Form 36 are as follows: I.T.A. No. 252/Asr/2024 2 Assessment Year: N/A “1. The Ld. A.O. has erred on facts and in law in not considering that the appellant trust is a public charitable

GARDEX HUMAN FOUNDATION ,KARTAR PUR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing)

36 are as below: “1. That the Ld. CIT (Exemptions) was absolutely wrong and unjustified as erred both on facts and in law to have refused to I.T.A. No. 183 & 184/Asr/2025 2 Assessment Year: 2024-25 grant due registration of the Trust as filed in form 10AB u/s 12A(l)(ac)(iii) of the Income Tax, disregarding the fact that

GARDEX HUMAN FOUNDATION,KARTAR PUR vs. COMMISSIONER OF INCOME TAX( EXEMPTIONS), CHANDIGARH

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing)

36 are as below: “1. That the Ld. CIT (Exemptions) was absolutely wrong and unjustified as erred both on facts and in law to have refused to I.T.A. No. 183 & 184/Asr/2025 2 Assessment Year: 2024-25 grant due registration of the Trust as filed in form 10AB u/s 12A(l)(ac)(iii) of the Income Tax, disregarding the fact that

C-DOT FORUM ,LUDHIANA vs. THE CIT EXEMPTIONS CHANDIGARH , CHANDIGARH

In the result both the appeals of the assessee are dismissed being devoid of merits

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Physical Hearing) I.T.A. No. 115 & 116/Asr/2025 Assessment Year.: 2022-23 C-Dot Forum, 644 Phase-1, Vs. Cit (Exemptions) Model Town Bathinda. Chandigarh. [Pan: Aaeac3681J] (Appellant) (Respondent)

36 are as follows: I.T.A. No. 115 & 116/Asr/2025 Assessment Year.: 2022-23 2 1. The Commissioner of Income Tax (Exemptions) Chandigarh, has eared in Law and on facts, in rejecting the application in form 10AB U/S 12AB of the Income Tax Act, 1961, on non- satisfaction of genuineness of the activities of the assessee society, only based on her presumptions

SATNAM SINGH MEMORIAL TRUST,JALANDHAR vs. INCOME TAX OFFICE WARD-III(2), JALANDHAR

In the result, the assessee’s appeal is dismissed

Bench: Sh. Sanjay Arorai.T.A. No. 478/Asr/2017 Assessment Year: 2010-11

charitable institution u/s. 12AA of the Act, filed its’ return of income for the relevant year on 14.10.2010, at nil income; it’s operating statement reflecting a loss of Rs. 29,530 (PB pg. 3). Examining the same in the assessment proceedings, the Assessing Officer (AO) found that while expenditure aggregating to Rs.18,29,435, i.e., on electricity, salary, bonus

THE OXFORD EDUCATIONAL & CHARITABLE SOCIETY,FARIDKOT vs. THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 583/Asr/2016 Assessment Year: N/A M/S The Oxford Educational & Vs. Cit(E), Charitable Society (Oxbridge Chandigarh. World School, Kotkapura) Hira Singh Nagar, Kotkapura, Faridkot (Punjab) [Pan: Aabtt6670Q] (Appellant) (Respendent)

charitable, are not sufficient for granting registration to the society under Section 12AA of the Act until and unless the authority, who grants the registration, satisfies himself that the activities of the trust or institution are genuine or not. To satisfy himself he can make such inquiry as he deem necessary. There is no bar under any provision

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