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

36 of the paper book. Therefore, both the arguments of the CIT are misplaced. 10 We also rely upon the judgment of Jurisdictional Bench of the ITAT, following earlier judgment of ‘Amritsar Bench’, it has been held that if the registration has been granted for any of the year, then it is deemed to be registered for any other year

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

36 of the paper book. Therefore, both the arguments of the CIT are misplaced. 10 We also rely upon the judgment of Jurisdictional Bench of the ITAT, following earlier judgment of ‘Amritsar Bench’, it has been held that if the registration has been granted for any of the year, then it is deemed to be registered for any other year

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

36 of the paper book. Therefore, both the arguments of the CIT are misplaced. 10 We also rely upon the judgment of Jurisdictional Bench of the ITAT, following earlier judgment of ‘Amritsar Bench’, it has been held that if the registration has been granted for any of the year, then it is deemed to be registered for any other year

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

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

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

36 are as under: “1. That the Intimation Order passed u/s 143(1) by CPC, Bengaluru and the order passed by the Addl/JCIT(A)-1, I.T.A. No. 492/Asr/2024 2 Assessment Year: 2020-21 Vadodara, National Faceless Appeal Centre (NFAC), Delhi thereby confirming the Intimation Order passed by CPC are both against the facts of this case and are untenable under

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

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

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

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

ii. The curriculum should aim at self evaluating making the student know himself, his capacities and drown curiosity of the child needs to be encouraged in order to pave the way to creativity and excellence. iii. The activities are designed to provide the children with a good foundation. Every effort is made to provide rich experience of activities within

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

1. That on the facts and circumstances of the case and in the law, the CIT(Exemptions) has grossly erred in denying registration to the assessee trust u/s 12AA of the Income tax act, 1961 as claimed. 2. That the Ld. CIT (Exemptions) has not considered completely the information/ evidence brought on record, in correct perspectives while denying the Registration

RAHUL KHINDRI,AMRITSAR vs. INCOME TAX OFFICER WARD-1 (1), AMRITSAR

In the result, Assessee’s appeal is allowed

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 37/Asr/2024 निर्धारण वर्ा / Assessment Year : 2021-22 Rahul Khindri, बनाम A.O., Cpc, 2157, Bazar Sirki Banda, Banglore Katra Dullo, Amritsar Indra Nagar, 143001 स्थधयी लेखध सं./Pan No: Apfpk9150F अपीलधथी/Appellant प्रत्यथी/Respondent ( Hybrid Hearing ) निर्धाररती की ओर से/Assessee By : Shri Rohit Kapoor, Ca रधजस्व की ओर से/ Revenue By : Mrs. Neelam Sharma, Sr.Dr सुिवधई की तधरीख/Date Of Hearing : 23.12.2024 उदघोर्णध की तधरीख/Date Of Pronouncement : 10.03.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 31.07.2023 Passed By Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi. 2. Grounds Of Appeal Are As Under:- 1. That The Ld. C1T(A) Vide Order U/S 250(6) Dated 31.07.2023 Has Erred In Confirming The Action Of The Ao In Not Providing The Benefit Of Lower Tax As Per Section 115Bac Due To The Fact That Form 10 Ie Was Not Filed Before The Due Date Of Filing Of Return U/S 139(1) I.E. 31.12.2021. 37-Asr-2024 Rahul Khindri, Amritsar 2

36 on 30.05.2024 against the order of CIT (A) on the following grounds: - 9. SUBMISSIONS IN RESPECT OF GROUND NO 1 Ground No 1 That the Ld. CIT(A) vide order u/s 250(6) dated 31.07.2023 has erred in confirming the action of the AO in not providing the benefit of lower tax as per section 115BAC

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

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

In the result the appeal of the assessee is allowed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. Nos. 562 & 563/Asr/2025 Assessment Year: 2023-24 & 2024-25 School Managing Society Capt. Vs. Dcit, Cpc, Bengaluru/ Gurcharan Singh Kapurthala, Ito (E) Ward, Jalandhar. Punjab. [Pan:-Aadts4577P] (Appellant) (Respondent) Appellant By Sh. Y.K. Sud, Ca Respondent By Sh. Charan Dass, Sr. Dr

36 are as follows: “1 That the CIT(A) was not justified in not allowing the exemption claimed by the assessee u/s 10(23c) (iiiad) I.T.A. Nos. 562 and 563/Asr/2025 Assessment Year: 2023-24 and 2024-25 2 2 That CIT(A) failed to appreciate while disallowing the 0 exemption that if the assessee is entitled to exemption in some

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

In the result the appeal of the assessee is allowed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. Nos. 562 & 563/Asr/2025 Assessment Year: 2023-24 & 2024-25 School Managing Society Capt. Vs. Dcit, Cpc, Bengaluru/ Gurcharan Singh Kapurthala, Ito (E) Ward, Jalandhar. Punjab. [Pan:-Aadts4577P] (Appellant) (Respondent) Appellant By Sh. Y.K. Sud, Ca Respondent By Sh. Charan Dass, Sr. Dr

36 are as follows: “1 That the CIT(A) was not justified in not allowing the exemption claimed by the assessee u/s 10(23c) (iiiad) I.T.A. Nos. 562 and 563/Asr/2025 Assessment Year: 2023-24 and 2024-25 2 2 That CIT(A) failed to appreciate while disallowing the 0 exemption that if the assessee is entitled to exemption in some

MAHARISHI DAYANAND EDUCATION SOCIETY ,PUNJAB vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS )CHANDIGARH , CHANDIGARH

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

Bench: Sh. Vikram Singh Yadav & Sh. Udayan Dasgupta

36 are as under: “1. That the Ld. CIT(Exemptlons), Chandigarh has erred in passing the order u/s 10(23C)(vi) of the Income Tax Act, 1961 vide order, dated 22.09.2020 and dismissing the application of the assessee for grant of approval u/s 10 (23C) (vi) of the Income Tax Act. 2. That the Ld. CIT (Exemptions) has failed