M/S SANTOSH FOUNDATION ,RAMPURA PHUL vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

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

80G of the Income Tax Act. 2. The Trust is inherently built creation of captive trusts by company to redeem their CSR obligation. 3. The Trust received major donation from the Company actually running the Trust on their own terms and then also contributed a major chunk of donation to single trust. 4. The Goenka Charitable Trust has relinquished

SARFROSH FOUNDATION,MOGA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the both the appeals filed by the assessee are allowed

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

section 2(15) of the Act, and discussion about the manner of activities being carried out by the company and whenever contributions made to the impugned Trust were claimed as Business expenditure or even otherwise was not eligible for deduction in respect of such contribution/s for CSR activities/Public Charitable purposes in spite of the facts that the Trust claimed

SARFROSH FOUNDATION,MOGA vs. INCOME TAX OFFICER ( EXEMPTIONS), JALANDHAR

In the result, the both the appeals filed by the assessee are allowed

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

section 2(15) of the Act, and discussion about the manner of activities being carried out by the company and whenever contributions made to the impugned Trust were claimed as Business expenditure or even otherwise was not eligible for deduction in respect of such contribution/s for CSR activities/Public Charitable purposes in spite of the facts that the Trust claimed

SANT BABA BODHA NANAD GAUSHALLA COMMITTEE,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

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

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Sant Baba Bodha Nand Gaushalla The Cit(Exemptions), Chandigarh, Committee/Aop (Trust) C/O-J. K. Aayakar Bhawan, Sector-17-E, Gupta, Advocate 4702, Hospital Vs Chandigarh-160017 Bazar, Bathinda, (Punjab)-151005 Pan-Aaits0667H Appellant Respondent Appellant By Shri J. K. Gupta, Adv Respondent By Sh. M.S. Nethrapal, Cit-Dr

Charitable Trust (supra). The concluding paragraph of the judgment is worth to note in this aspect, which read as under :— "Be that as it may, we are here concerned whether in the absence of any statutory provision to condone the delay in presenting the application under section 10(23C)(vi), the Chief Commissioner of Income-tax can exercise any such

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, u/s 80G

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, u/s 80G

SIKH MISSIONARYCOLLEGE,LUDHIANA vs. INCOME TAX OFFICE, EXMEPTION WARD, JALANDHAR

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

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year:2023-24]

charitable purposes per the provisions of section 80G(5) of the Income-tax Act. Accordingly, she held that the application filed by the applicant for approval u/s 80G of the Act was not maintainable and rejected the same and further held that consequent lack of approval shall supersede any approval granted u/s 80G of the Act by any authority

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

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

trust for the charitable purpose to the public at large. Accordingly, the Ld. CIT (exemption) has rejected the application of the appellant for grant of approval under section 80G

DEEN DAYAL EDUCATIONAL AND CHARITABLE SOCIETY,FARIDKOT vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of the assessees bearing ITA No

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

Charitable Society, Catholic Chandigarh. Church Jalalena road Kotkapura, Faridkot, Punjab. [PAN:AADTD7394P] (Respondent) (Appellant) Appellant by Sh. Gunjeet Singh Syal, Adv. Respondent by Sh.S.R. Kaushik CIT. DR Date of Hearing 27.02.2023 Date of Pronouncement 15.03.2023 ORDER Per: Bench: These appeals by above two assessees are directed against different orders of the ld. Commissioner of Income Tax (Exemptions), Chandigarh,[in brevity

DEEN DAYAL EDUCATIONAL AND CHARITABLE SOCIETY,FARIDKOT vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of the assessees bearing ITA No

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

Charitable Society, Catholic Chandigarh. Church Jalalena road Kotkapura, Faridkot, Punjab. [PAN:AADTD7394P] (Respondent) (Appellant) Appellant by Sh. Gunjeet Singh Syal, Adv. Respondent by Sh.S.R. Kaushik CIT. DR Date of Hearing 27.02.2023 Date of Pronouncement 15.03.2023 ORDER Per: Bench: These appeals by above two assessees are directed against different orders of the ld. Commissioner of Income Tax (Exemptions), Chandigarh,[in brevity

SPIRITUAL WELFARE SOCIETY,GURDAS PUR vs. COMMISSIONER OF INCOME TAX ( EXEMTIONS), CHANDIGARH

In the result, the appeals of the assessees bearing ITA No

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

Charitable Society, Catholic Chandigarh. Church Jalalena road Kotkapura, Faridkot, Punjab. [PAN:AADTD7394P] (Respondent) (Appellant) Appellant by Sh. Gunjeet Singh Syal, Adv. Respondent by Sh.S.R. Kaushik CIT. DR Date of Hearing 27.02.2023 Date of Pronouncement 15.03.2023 ORDER Per: Bench: These appeals by above two assessees are directed against different orders of the ld. Commissioner of Income Tax (Exemptions), Chandigarh,[in brevity

SPIRTUAL WELFARE SOCIETY ,GURDAS PUR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of the assessees bearing ITA No

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

Charitable Society, Catholic Chandigarh. Church Jalalena road Kotkapura, Faridkot, Punjab. [PAN:AADTD7394P] (Respondent) (Appellant) Appellant by Sh. Gunjeet Singh Syal, Adv. Respondent by Sh.S.R. Kaushik CIT. DR Date of Hearing 27.02.2023 Date of Pronouncement 15.03.2023 ORDER Per: Bench: These appeals by above two assessees are directed against different orders of the ld. Commissioner of Income Tax (Exemptions), Chandigarh,[in brevity

MOHAMMADIA YATEEM TRUST,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIOS), CHANDIGARH

In the result, the appeals of assessee in ITA No

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

trust established on 26.03.2018 and engaged in charitable activities as per definition u/s 2(15) of the Act. The assessee applied for provisional registration u/s 12AA and section 80G

Y S MAKHDOOMI MEMORIAL EDUCATIONAL TRUST,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of assessee in ITA No

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

trust established on 26.03.2018 and engaged in charitable activities as per definition u/s 2(15) of the Act. The assessee applied for provisional registration u/s 12AA and section 80G

Y S MAKHDOOMI MEMORIAL EDUCATIONAL TRUST,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of assessee in ITA No

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

trust established on 26.03.2018 and engaged in charitable activities as per definition u/s 2(15) of the Act. The assessee applied for provisional registration u/s 12AA and section 80G

KASMIR CONCERN FOUNDATION,BUDGAM vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of assessee in ITA No

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

trust established on 26.03.2018 and engaged in charitable activities as per definition u/s 2(15) of the Act. The assessee applied for provisional registration u/s 12AA and section 80G

KASMIR CONCERN FOUNDATION,BUDGAM vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of assessee in ITA No

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

trust established on 26.03.2018 and engaged in charitable activities as per definition u/s 2(15) of the Act. The assessee applied for provisional registration u/s 12AA and section 80G

J AND K STATE WELFARE INSTITUTE,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of assessee in ITA No

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

trust established on 26.03.2018 and engaged in charitable activities as per definition u/s 2(15) of the Act. The assessee applied for provisional registration u/s 12AA and section 80G

J AND K STATE WELFARE INSTITUTE ,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of assessee in ITA No

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

trust established on 26.03.2018 and engaged in charitable activities as per definition u/s 2(15) of the Act. The assessee applied for provisional registration u/s 12AA and section 80G