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

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

section 12AA pertains to the registration of the Trust and not to assess of what a trust has actually done and the term activities in the provision includes proposed activities. That is to say, the registering authority is bound to consider whether the objects of the Trust are genuinely charitable in nature and whether the activities which the trust proposed

BHAG KAUR AND HARNAM SINGH ZORIA,DASUYA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

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

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

Charitable Trust, Urmur, Tax (Exemption), Dasuya, Hoshiarpur. Chandigarh. [PAN: AADBTB2124P] (Respondent) (Appellant) Appellant by Sh. J.S. Bhasin, Adv. Respondent by Sh. HitendraBhauraojiNinawe, CIT. DR Date of Hearing 22.02.2023 Date of Pronouncement 01.03.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax (Exemptions), Chandigarh,[in brevity

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

trust may be completed in the Status of AOP and only the surplus income earned by it has to be charged to tax, based on the financial statements. Copies furnished on record. 7.1 In support of the above argument, the Ld. AR referred to the Judgement of the Hon'ble Delhi High Court in the case of DDIT(E) versus

LATE SH BHAGAT CHAJJU RAM,JAMMU vs. ITO EXEMPTION JAMMU, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

trust may be completed in the Status of AOP and only the surplus income earned by it has to be charged to tax, based on the financial statements. Copies furnished on record. 7.1 In support of the above argument, the Ld. AR referred to the Judgement of the Hon'ble Delhi High Court in the case of DDIT(E) versus

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

trust may be completed in the Status of AOP and only the surplus income earned by it has to be charged to tax, based on the financial statements. Copies furnished on record. 7.1 In support of the above argument, the Ld. AR referred to the Judgement of the Hon'ble Delhi High Court in the case of DDIT(E) versus

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

trust may be completed in the Status of AOP and only the surplus income earned by it has to be charged to tax, based on the financial statements. Copies furnished on record. 7.1 In support of the above argument, the Ld. AR referred to the Judgement of the Hon'ble Delhi High Court in the case of DDIT(E) versus

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

57, Hambra Road, Chandigarh Golf Link, Ludhiana, Punjab 141008 [PAN: ABOAS 3685H] (Respondent) (Appellant) Appellant by : None : Respondent by Mrs. Namita S Pandey, CIT-DR Date of Hearing : 16.03.2026 Date of Pronouncement : 20.03.2026 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. CIT (Exemptions) Chandigarh dated 11.06.2024 rejecting an application

MESERS BAJAJ EDUCATIONAL SOCIETY,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

The appeal of the assessee is allowed

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

57,83,312 16 2016- 99,14,470 78,05,472 21,08,998 34,86,185 13,77,187 2017 VII. From the above details, it can be construed that the Applicant Society had not earned any surplus after Depreciation. Therefore, the whole income earned had been applied by the Applicant Society for the charitable purposes (Educational Activities) carried

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

57,700/- as the additional undisclosed income over and above to the return of income despite having been shown in the return filed despite surrender during survey. 13. We find that the observations of the ld. CIT(A) as regards to double taxation of the same income based on the same documents found in the Chuni Lal Gaba v. Asstt

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

57,700/- as the additional undisclosed income over and above to the return of income despite having been shown in the return filed despite surrender during survey. 13. We find that the observations of the ld. CIT(A) as regards to double taxation of the same income based on the same documents found in the Chuni Lal Gaba v. Asstt

COMMUNITY POLICING SUVIDHA CENTRE ( WEST ), NOW KNOWN AS SUB DIVISION SAANJH (COMMUNITY POLICING) SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD , JALANDHAR

In the result, both the appeals of the assessee bearing ITA No

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

section 271(1)(c) of the Income-tax Act, 1961 for furnishing inaccurate particulars of income of Rs. 57,080/-are being initiated separately.” 5.1 The ld. counsel for the assessee further argued that the entire assessment was made on basis of the order of Sukhmani Society for Citizens Services , Mansa, (2012) 27 taxman.com 199 (Amritsar) . The order

SUB DIVISION SAANJH COMMUNITY POL ICING SOCIETY,KAPURTHALA vs. INCOME TAX (EXEMPTIONS) WARD, JALANDHAR

In the result, both the appeals of the assessee bearing ITA No

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

section 271(1)(c) of the Income-tax Act, 1961 for furnishing inaccurate particulars of income of Rs. 57,080/-are being initiated separately.” 5.1 The ld. counsel for the assessee further argued that the entire assessment was made on basis of the order of Sukhmani Society for Citizens Services , Mansa, (2012) 27 taxman.com 199 (Amritsar) . The order