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)

80G, it can be said that sub-section (5B) provides a tolerance limit of 5% of total Income which could be applied for religious trust and has the effect of overriding Explanation 3. In the present case, the charitable

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

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

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(5

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(5

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

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

Charitable purposes since the impugned Trust have submitted due Audited Financial Statement for the year ended 31st March, 2021, 31.03.2022 and upto 31.12.2022 duly supported by Bills/Vouchers Sarfarosh Foundaton v. CIT supporting documents evidence amounts spent/incurred and no defects, whatsoever have been raised/pointed out in the impugned order denying registration/approval u/s 80G of the Income Tax Act. 3. That

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

Charitable purposes since the impugned Trust have submitted due Audited Financial Statement for the year ended 31st March, 2021, 31.03.2022 and upto 31.12.2022 duly supported by Bills/Vouchers Sarfarosh Foundaton v. CIT supporting documents evidence amounts spent/incurred and no defects, whatsoever have been raised/pointed out in the impugned order denying registration/approval u/s 80G of the Income Tax Act. 3. That

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

Trust 96 taxmann.com 356 (Kerala) as decided by the Kerala High Court is held as under: “4. Since the assessee is engaged in the activity of imparting education since its establishment, it moved two applications, one on 08-10-1998 seeking recognition under section 80G of the Act and other on 25-05-1999 seeking registration under section 12A with

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

Trust 96 taxmann.com 356 (Kerala) as decided by the Kerala High Court is held as under: “4. Since the assessee is engaged in the activity of imparting education since its establishment, it moved two applications, one on 08-10-1998 seeking recognition under section 80G of the Act and other on 25-05-1999 seeking registration under section 12A with

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

Trust 96 taxmann.com 356 (Kerala) as decided by the Kerala High Court is held as under: “4. Since the assessee is engaged in the activity of imparting education since its establishment, it moved two applications, one on 08-10-1998 seeking recognition under section 80G of the Act and other on 25-05-1999 seeking registration under section 12A with

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

80G. There was also nothing on record which showed that the company indulged in any non- charitable activities. The Commissioner’s declining the registration by reading the ancillary objects as its main objects as also on the basis of future of the assessee was only presumptuous. The appellate Tribunal rightly held that the registration and status granted under section

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

80G. There was also nothing on record which showed that the company indulged in any non- charitable activities. The Commissioner’s declining the registration by reading the ancillary objects as its main objects as also on the basis of future of the assessee was only presumptuous. The appellate Tribunal rightly held that the registration and status granted under section

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

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

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 (5) of the income tax act. 5. After hearing the Ld. DR at length, and considering the material facts available on record, we found that appellant trust

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

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

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

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