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)

charitable activities/works of SGPC are not restricted to the Sikh community only nor has the same been doubted by the Ld. CIT and admittedly religious expenses if any are less that 5% of total income, therefore, by virtue of new section 80G(5B) and the above reasoning, the Board (SGPC) is entitled to registration u/s 80G. e. It will

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

ii) that the applicant trust has been stated to be formed to implement the CSR activities of the Financing/ parental company, (iii) that the composition of the applicant company is restrictive and to that extent not amenable to public charity, (iv) that additionally, it is reiterated to be a mere instrument to carry out the CSR functions of the holding

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

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

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

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

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. 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

ii) That the objects and purpose for carrying on CSR activities under schedule VII read with section 135 of the Companies Act and for Public Charitable purposes are similar and analogous to each other and there is no adverse findings with regard to same in the impugned order of refusing registration/granting approval. 2. That the worthy CIT (Exemptions) have erred/unjustified

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

ii) That the objects and purpose for carrying on CSR activities under schedule VII read with section 135 of the Companies Act and for Public Charitable purposes are similar and analogous to each other and there is no adverse findings with regard to same in the impugned order of refusing registration/granting approval. 2. That the worthy CIT (Exemptions) have erred/unjustified

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

II) d) CIT vs. B.K.K Memorial Trust [2013] 29 taxmann.com 286 (Punjab and Haryana) e) Saint Kabir Educational Trust vs CIT 41 DTR 27 Asr. Trib. ITA Nos. 501 & 86/Asr/2019&2020 14 Bahadur Ke Textiles & Knitwear Association v. CIT f) CIT vs. IILM Foundation Academy as reported in 389 ITR 148 order dated 16.09.2016 “There was nothing on record which

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

II) d) CIT vs. B.K.K Memorial Trust [2013] 29 taxmann.com 286 (Punjab and Haryana) e) Saint Kabir Educational Trust vs CIT 41 DTR 27 Asr. Trib. ITA Nos. 501 & 86/Asr/2019&2020 14 Bahadur Ke Textiles & Knitwear Association v. CIT f) CIT vs. IILM Foundation Academy as reported in 389 ITR 148 order dated 16.09.2016 “There was nothing on record which

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

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

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]

trust or the institution and the genuineness of its activities and fulfilment of all the 2ITA No.640/ASR/2024 conditions laid down in clauses (i) to (v) of section 80G(5) of the Act, a questionnaire was issued electronically on 12.08.2024 by the ld. CIT(E) requesting the assessee to furnish the documents/details online through e- proceedings on e-filing portal along

SHRI MAHDUL MULIMAT EDUCATIONAL TRUST,BARAMULA vs. COMMIISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of assessee in ITA No

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

ii) of the Act. 3. Assessee craves right to add, alter or modify any grounds of appeal before or at the time of hearing of the appeal.” I.T.A. Nos. 239 & 240/Asr/2022 4 & 12 Other Appeals 4. Brief fact of the case is that the assessee is a charitable trust established on 26.03.2018 and engaged in charitable activities as per definition

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

ii) of the Act. 3. Assessee craves right to add, alter or modify any grounds of appeal before or at the time of hearing of the appeal.” I.T.A. Nos. 239 & 240/Asr/2022 4 & 12 Other Appeals 4. Brief fact of the case is that the assessee is a charitable trust established on 26.03.2018 and engaged in charitable activities as per definition