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

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

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

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

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)

80-G. 3. Based on the above-said Order, it was submitted by the Ld. AR that the Assessee was denied for the registration u/s 80G because the Assessee is allegedly benefitting the particular religious community. The CIT has not rejected the Assessee's charitable activity by running the schools, colleges, medical colleges, nursing colleges, lungar halls

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

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

Charitable Trust and Ors vs Union of India and Ors reported in 327 ITR 73. ITA 596/Amr/2016 9 10. Decision of Punjab & Haryana High Court in the case of CIT(E) Chandigarh vs. Shree Mahavir Jain Society (Regd.) in Appeal No. 231 of 2016 order dated 11/09/2017. 17. On the contrary, the learned D.R. for the revenue had submitted that

BHAI DAYA SINGH JI BHAI DHARAM SINGH JI NISHKAM SATSANG SABHA,LUDHIANA vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHANDIGARH

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Charitable Trust, he pleaded that the ratio of the said order which is opposite in the dispute before us, may be respectfully followed relevant para 19 to 21 of this order are extract below: “19. Now the next question before us is that whether Tribunal has power to condone the delay in filing the Form No.10AB

BHAI DAYA SINGH JI BHAI HIMMAT SINGH JI NISHKAM SATSANG SABHA THROUGH ITS MANAGING TRUSTEE,LUDHIANA, PUNJAB vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHANDIGARH

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Charitable Trust, he pleaded that the ratio of the said order which is opposite in the dispute before us, may be respectfully followed relevant para 19 to 21 of this order are extract below: “19. Now the next question before us is that whether Tribunal has power to condone the delay in filing the Form No.10AB

M/S MADAD CHARITABLE FOUNDATION,AMRITSAR vs. COMM OF INCOME TAX ( EXAMPTION), CHANDIGARH

In the result, the assessee’s appeal is allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 225/(Asr)/2017 Assessment Year:

charitable in nature. The approval, he would continue, rather than being made with reference to the objects of the applicant-trust, ought to be qua the satisfaction (or otherwise) of the conditions laid down in law, i.e., as per clauses (i) to (v) of section 80

SHRI GAUSHALA BHAWAN CHARITABLE TRUST,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of assessee in ITA No

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

80&81/Asr/2023 Assessment Years: N/A Sh. Gaushala Bhawan, Vs. CIT (Exemptions) Charitable Trust, Water Works Chandigarh. Road, Mansa. [PAN:AAATS4896E] (Respondent) (Appellant) Appellant by None Respondent by Sh. S. R. Kaushik, CIT. DR Date of Hearing 26.07.2023 Date of Pronouncement 01.08.2023 I.T.A. Nos. 78 to 81/Asr/2023 2 Assessment Years: N/A ORDER Per:, Bench: A Batch of four appeals

SHRI HAR HAR MAHADEV SEWA MANDAL,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of assessee in ITA No

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

80&81/Asr/2023 Assessment Years: N/A Sh. Gaushala Bhawan, Vs. CIT (Exemptions) Charitable Trust, Water Works Chandigarh. Road, Mansa. [PAN:AAATS4896E] (Respondent) (Appellant) Appellant by None Respondent by Sh. S. R. Kaushik, CIT. DR Date of Hearing 26.07.2023 Date of Pronouncement 01.08.2023 I.T.A. Nos. 78 to 81/Asr/2023 2 Assessment Years: N/A ORDER Per:, Bench: A Batch of four appeals

SHRI HAR HAR MAHADEV SEWA MANDAL ,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of assessee in ITA No

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

80&81/Asr/2023 Assessment Years: N/A Sh. Gaushala Bhawan, Vs. CIT (Exemptions) Charitable Trust, Water Works Chandigarh. Road, Mansa. [PAN:AAATS4896E] (Respondent) (Appellant) Appellant by None Respondent by Sh. S. R. Kaushik, CIT. DR Date of Hearing 26.07.2023 Date of Pronouncement 01.08.2023 I.T.A. Nos. 78 to 81/Asr/2023 2 Assessment Years: N/A ORDER Per:, Bench: A Batch of four appeals

SHRI GAUSHALA BHAWAN CHARITABLE TRUST,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of assessee in ITA No

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

80&81/Asr/2023 Assessment Years: N/A Sh. Gaushala Bhawan, Vs. CIT (Exemptions) Charitable Trust, Water Works Chandigarh. Road, Mansa. [PAN:AAATS4896E] (Respondent) (Appellant) Appellant by None Respondent by Sh. S. R. Kaushik, CIT. DR Date of Hearing 26.07.2023 Date of Pronouncement 01.08.2023 I.T.A. Nos. 78 to 81/Asr/2023 2 Assessment Years: N/A ORDER Per:, Bench: A Batch of four appeals

M/S ALNOOR CHARITABLE EDUCATIONAL TRUST,SRINAGAR vs. CO MMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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

Charitable Educational The CIT (Exemptions) Trust Chandigarh Dana Mazar, Safakadal, Srinagar-190001 PAN: AAETA5025F (Appellant) (Respondent) Appellant by None Respondent by Smt. Rajinder Kaur, CIT DR Date of Hearing : 08/06/2023 Date of Pronouncement : 13/06/2023 ORDER Per Dr. M. L. Meena, AM: The captioned appeal is filed by the assessee against the order of the learned principal Commissioner of income

ATAM PARGAS SOCIAL WELFARE COUNCIL,LUDHIANA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.637(Asr)/2016 Assessment Year:

80(G)(5)(vi) of the Act unless there is non-fulfillment of conditions specified is section 80G(5). 2.1 That the Ld CIT (Exemptions) erred in facts and in law by denying registration u/s 80G of the Act on the ground that at the time of granting registration it is to be ensured that the institution is ‘established

M/S GURU RAM DASS EDUCATIONAL SOCIETY,BATHINDA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the assessee’s appeal is allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 598/Asr/2016 Assessment Year: N.A.

trust or institution, which is also satisfied in the present case as the education is being provided only through the school. The Hon’ble Courts, as a reading of the various decisions in the matter shows, have refrained from providing a quantitative test for the income generated from the activity carried on in pursuance of or for achieving a charitable

S.M.D.R.S.D COLLEGIATE SENIOR SECONDARY SCHOOL ( RUN),PATHANKOT vs. COMMISSIONER OF INCOME T6AX ( EXEMPTIONS), CHANDIGARH

In the result, both the appeals filed by the assessees are allowed for

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

Charitable Trust Vs. CIT-II Amritsar (ITA No 594 (ASR) 2013), he held that the benefit of registration under section 12AA of the Act, cannot be granted to a trust controlled by a single family. The powers of keeping the society properties and rights in own hands of the family invite the coverage of the aforementioned decision. Accordingly, he held

S.M.D.R.S.D COLLAGE OF EDUCATION( RUN),PATHANKOT vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, both the appeals filed by the assessees are allowed for

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

Charitable Trust Vs. CIT-II Amritsar (ITA No 594 (ASR) 2013), he held that the benefit of registration under section 12AA of the Act, cannot be granted to a trust controlled by a single family. The powers of keeping the society properties and rights in own hands of the family invite the coverage of the aforementioned decision. Accordingly, he held