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

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 of CIT, Cochin Vs TBI Education Trust, has taken the same view. Page

LANGAR COMMITTEE HANUMAN MANDIR,MALERKOTLA vs. INCOME TAX OFFICER, (EXAMPTION),, JALANDHAR

In the result, the assessee’s appeal is disposed on the aforesaid terms

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryi.T.A No. 516/(Asr)/2017 Assessment Year: 2014-15

sections 28 and 56: 3 ITA No.516 (Asr)/2017(A.Y.2014-15) Langar Committee Hanuman Mandir vs. ITO(E) ‘2. Definitions In this Act, unless the context otherwise requires,— (1) ................... (24) “income” includes — (i) profits and gains; (ii) dividend; (iia) voluntary contributions received by a trust created wholly or partly for 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)

56,47,69,960.80 39. As the predominant purpose and object of the Assessee are to manage the property, do charitable activities by way of imparting / running educational institutions, organizing lunger, medical camp, hospital etc.; therefore, the activities of the Assessee could not be termed as being done only for the benefit of particular community/ religion hence the Assessee

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)

56 (Punjab & Haryana) held that- “Section 12AA of the Income-tax Act, 1961 - Charitable or religious trust - Registration procedure (Non supply of information) - Assessment year 2013-14 - Application made for registration under section 12AA by assessee society was rejected by Commissioner on ground that assessee had not proved its case whether activities were being ran in a charitable manner

INCOME TAX OFFICER ( EXEMPTIONS), AMRITSAR vs. M/S RADHA RAMAN CHARITABLE TRUST, GURDASPUR

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

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

charitable trust as defined u/s 2(24) r.w.s 2(15) r.w.s 11 and "total income" as defined u/s 2(45) r.w.s 5 of Act, CIT(A) has erred in holding the total income of the assessee trust at Rs.2,48,075/- in view of the provisions of section 11&12 r.w.s 2(24) (ii)(a) of the Act. 2. Whether

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI , JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

Charitable Trust. 8.1 We find that there is no infirmity in the order of the ld. CIT(A), so, the ground of the revenue is dismissed. In the result, the grounds of the revenue 1 to 5 are dismissed. Ground No. 6 is general in nature. ITA 89/Asr/2020 is mutatis mutandis applicable to ITA Nos. 87,88 & 90/Asr/2020 and follow

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

section 11(2) of Income Tax act, 1961 for submission of the notice in the prescribed manner to the assessing authority and in the absence of any express or by clearly implied delegation to the rule making authority of any power to impose time limit. Such time limit prescribed in the rule 17 for submission of Form

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

S.S. JAIN SABHA GOLF LINK, LUDHIANA,LUDHIANA vs. CIT EXEMPTIONS, JALANDHAR

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta

2) To further its objectives, the society initially received a 200 sq yard land donation from a member to commence its activities. Recognizing the need for a larger space to effectively achieve its goals, it sold the old plot and purchased a larger plot of size 322 sq. yard. The society then started construction thereupon. Construction of the worship place

SANT BABA JIWAN SINGH KAR SEWA,TARN TARAN vs. COMMISSIONER OF INCOME TAX -EXEMPTION, CHANDIGARH

In the result, the appeal bearing ITA No

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

Charitable Trust, tarn Chandigarh. Taran. [PAN:- AAVTS4799K] (Respendent) (Appellant) Appellant by Sh. Ashwani Kalia, CA Respondent by Sh.Rohit Mehra, CIT.DR. Date of Hearing 23.08.2022 Date of Pronouncement 12.09.2022 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax(Exemptions), [in brevity the CIT(E)] bearing Order

ASSISTANT COMMISSIONER OF INCOME TAX, PHAGWARA CIRCLE, PHAGWARA vs. SHRI CHUNI LAL, PHILLAUR

In the result, these appeals are allowed for statistical purposes

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

2. I am further directed to invite your attention to the Instructions/Guidelines issued by CBDT from time to time, as referred above, through which the Board has emphasized upon the need to focus on gathering evidences during Search/Survey and to strictly avoid obtaining admission of undisclosed income under coercion/undue influence. ” 4.16 I have also gone through a copy

ASSIATANT COMMISSIONER OF INCOME TAX PHAGWARA CIRCLE, PHAGWARA vs. SHRI HARMESH KUMAR, PHILLAUR

In the result, these appeals are allowed for statistical purposes

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

2. I am further directed to invite your attention to the Instructions/Guidelines issued by CBDT from time to time, as referred above, through which the Board has emphasized upon the need to focus on gathering evidences during Search/Survey and to strictly avoid obtaining admission of undisclosed income under coercion/undue influence. ” 4.16 I have also gone through a copy