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

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

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

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

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

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

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

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

iii. The activities are designed to provide the children with a good foundation. Every effort is made to provide rich experience of activities within the school and in relation to the community as a whole 22. The other observation given by the CIT (Exemption) with respect to allegedly paying higher lease rent by Smt. Gunita Grewal and her husband (para

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

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

iii) of the Act 61 , filed in form 10AB, on 27th September, 2023, alleged to be in violation of the provisions of 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

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

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

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)

iii), filed by the assessee in form 10AB on 30th September, 2023. 2. The grounds of appeal taken by the assessee in form 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

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