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

1 of the Paper Book, which certificate is dated 20.07.1998. Copy of the Trust I.T.A Nos. 383, 139 & 125/ASR/2018 & 2020 4 deed and rules and regulations have been enclosed in the Paper Book at pages 2 to 12. 2. The said society had moved an application for registration u/s 12A on the prescribed form 10A on 12.05.1998 as per copy

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

1 of the Paper Book, which certificate is dated 20.07.1998. Copy of the Trust I.T.A Nos. 383, 139 & 125/ASR/2018 & 2020 4 deed and rules and regulations have been enclosed in the Paper Book at pages 2 to 12. 2. The said society had moved an application for registration u/s 12A on the prescribed form 10A on 12.05.1998 as per copy

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

1 of the Paper Book, which certificate is dated 20.07.1998. Copy of the Trust I.T.A Nos. 383, 139 & 125/ASR/2018 & 2020 4 deed and rules and regulations have been enclosed in the Paper Book at pages 2 to 12. 2. The said society had moved an application for registration u/s 12A on the prescribed form 10A on 12.05.1998 as per copy

MESERS IMPROVEMENT TRUST ,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee bearing ITA No

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

46) after 1-4-2011 does not preclude a statutory corporation, board, or whatever such body may be called, from claiming that it is set up for a charitable purpose and seeking exemption under section 10(23C) or other provisions of the Act. C. Statutory regulators C.1. The income and receipts of statutory regulatory bodies which are for instance, tasked

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

1) DATED 28.05.2019: “The above facts and approval certificates from various government agencies/ministries submitted by the applicant does not succor in changing the opinion taken by CIT(E) in earlier rejection order dated under these circumstances natural or legal recourse available with the applicant was to file an appeal before the Hon’ble ITAT. There is no such provision

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

1) DATED 28.05.2019: “The above facts and approval certificates from various government agencies/ministries submitted by the applicant does not succor in changing the opinion taken by CIT(E) in earlier rejection order dated under these circumstances natural or legal recourse available with the applicant was to file an appeal before the Hon’ble ITAT. There is no such provision

SANT MAHESH MUNI JI BOREWALE WELFARE SOCIETY,MOGA vs. THE INCOME TAX OFFICER(EXEMPTIONS) WARD, JALANDHAR

In the result, the appeal filed by the assessee is allowed

Bench: Sh. Ravish Sood & Dr. M. L. Meena

46,00,136/- SBOP-DF-7331 8,02,971/- SBOP-SAF-7899 5,67,236/- TOTAL 1,70,10,599/- Page 11 of Paper Book where in Balance in Bank Accounts during the preceding year i.e. 31.03.2014: Bank Balances 71,59,271/- SBOP-SAF-7833 6,05,982/- SBOP-DF-7731 3,56,585/- TOTAL 81,21,838/- 4 Thus

M/S MANAGING COMMITTEE SWAMI PREMANAND MAHAVIDALYA,HOSHIARPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION),, CHANDIGARH

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

1)] of section 12A shall (a) Call for such documents or information from the society or institution as hethinks necessary in order to satisfy himself about the genuineness of activities ofthe society or institution and may also make such inquiries as he may deem necessan; in this behalf and (b) After satisfying himself about the objects of the society

DERA SWAMI JAGAT GIRI TRUST ( REGD),PATHANKOT vs. COMMISSIONER ODF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assesse society is allowed in the terms indicated as above

Bench: Sh. Ravish Sood & Dr. M. L. Meena

charitable in nature and have fulfilled all the conditions laid down under the law. 3 ITA No.118 /(Asr)/20 9. That it is prayed that the exemption u/s 12A may kindly be allowed in the interest of natural justice. 10. That any other ground of appeal which may be argued at the time of hearing of the appeal. 2. Briefly

DIOCESE OF CHANDIGARH,CNI,MISSION COMPUNDBROWN ROAD ,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 737/Asr./2017 : Asstt. Year : 2012-13 Diocese Of Chandigarh, Vs Income Tax Officer(Exemption), Cni, Mission Compound, Brown Jalandhar Road, Ludhiana (Appellant) (Respondent) Pan No. Aaatd0653Q Assessee By : Shri. Padam Bhal, Ca Revenue By : Smt. Ratinder Kaur, Dr Date Of Hearing :19.02.2019 Date Of Pronouncement : 19.03.2019 Order Per N. S. Saini: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)-4, Ludhiana Dated 22.09.2017. 2. The Assessee Has Raised Following Grounds Of Appeal: “The Learned Cit (Appeals) Order Is Not Justified So Far As Additions Resulting In Taxable Income Of The Assessee Amounting To Rs. 1823453/- By Non- Deletion Of Following Additions Made By Assessing Officer In Order U/S 143(3) In Gross Receipts Of The Assessee & Even Afterwards Net Rectifying The Order Passed U/S 154 R.W.S. 250(6) As Per Details Below: 1. The Amount Of Group Gratuity Fund Balance As On 31.03.2012 Rs.2039842/- & Interest Accrued On This Group Gratuity Fund Rs.176503/- For The Financial Year Has Wrongly Been Treated As Part Of Gross Receipts Of The Trust By The Assessing

1. The amount of Group Gratuity Fund balance as on 31.03.2012 Rs.2039842/- and interest accrued on this Group Gratuity Fund Rs.176503/- for the financial year has wrongly been treated as part of gross receipts of the trust by the Assessing ITA No. 737/Asr./2017 2 Diocese of Chandigarh Officer, whereas this amount is not part of gross receipts

SRI SHYAM CHARAN SEWA TRUST,LUDHIANA vs. INCOME TAX OFFICER ( EXEMPTIONS ) WARD, JALANDHAR

In the result, the appeal of the assessee bearing ITA No

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

1) and claimed deduction u/s 11 which was disallowed by the CPC, Bangalore and total addition was made Rs. 11,46,800/-. The assessee had not filed the audit report in Form No. 10B with the return u/s 139. Accordingly, the return was treated as defective u/s 139(9). The assessee rectified within one month &submitted the report on dated