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(5)(iii) of the Act. For the above-said purposes, the CIT had relied upon the various provisions of the Sikh Gurdwara Act, 1925. 15. The preamble of Act of 1925 provides as under:- “An Act to provide for the better administration of certain Sikh Gurdwaras and the inquiries into matter connected therewith. Preamble: - WHEREAS it is expedient

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

iv) of the first proviso to sub-section 5 of section 80G of the Act for the period commencing from 04.04.2022 to AY 2024-25. 4 09.01.2024 The assessee was intimated by the Assessing Officer vide notice dated 09.01.2024 that apparently, they had not filed the present application under Clause (iii) of first proviso to sub-section (5) of section

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

iv) that additionally, it is reiterated to be a mere instrument to carry out the CSR functions of the holding company self confessedly and given its restrictive composition it surely doesn’t enure to the benefit of general public nor does it partake the meaning of a public charitable company, and (v) that none of the stated objects of creating

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

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

5) of section 11, after the expiry of one year from the end of the ITA 596/Amr/2016 11 previous year in which such asset is acquired or the 31st day of March, 1992, whichever is later:] Provided also that nothing contained in sub-clause (iv) or sub-clause (v) 79[or sub-clause (vi) or sub-clause (via)] shall apply

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

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]

iv)(B) of first proviso to section 80G(5) of the Act was filed by the applicant on 30.03.2024. In order to examine and verify the objects of the 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

MUKTISAR WELFARE CLUB,MUKTSAR, PUNJAB vs. ITO WARD 2(2), MUKTSAR, MUKTSAR

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. Ito, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/O Rinku Pharma Muktsar, Muktsar, Punjab. [Pan: Aadam2794B] (Respondent) (Appellant)

Trust v. Commissioner of Income- tax (Exemptions) (Refer Page no. 15-18 of Case Law PB) iv. [2025] 174 taxmann.com 913 (Mumbai - Trib.) IN THE ITAT MUMBAI BENCH 'G' Zarina Foundation ^Commissioner of Income-tax (Exemption) (Refer Page no. 19-22 of Case Law PB) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 9 v. [2025] 174 taxmann.com 1112 Pune

MUKTISAR WELFARE CLUB,MUKTSAR vs. ITO WARD 2(2), MUKTSAR/, MUKTSAR,PUNJAB

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. Ito, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/O Rinku Pharma Muktsar, Muktsar, Punjab. [Pan: Aadam2794B] (Respondent) (Appellant)

Trust v. Commissioner of Income- tax (Exemptions) (Refer Page no. 15-18 of Case Law PB) iv. [2025] 174 taxmann.com 913 (Mumbai - Trib.) IN THE ITAT MUMBAI BENCH 'G' Zarina Foundation ^Commissioner of Income-tax (Exemption) (Refer Page no. 19-22 of Case Law PB) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 9 v. [2025] 174 taxmann.com 1112 Pune

GARDEX HUMAN FOUNDATION,KARTAR PUR vs. COMMISSIONER OF INCOME TAX( EXEMPTIONS), CHANDIGARH

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing)

80G (5) clause (iv) of the Act vide order dated 28.02.2023. One of the activities carried out by the trust was tree plantation for preservation of nature, and the said activities was carried out at village Bishrampur Kartarpur, support of which documentary evidences of bills and bank statements has been furnished. Thereafter, he submitted that after perusal of all financial

GARDEX HUMAN FOUNDATION ,KARTAR PUR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing)

80G (5) clause (iv) of the Act vide order dated 28.02.2023. One of the activities carried out by the trust was tree plantation for preservation of nature, and the said activities was carried out at village Bishrampur Kartarpur, support of which documentary evidences of bills and bank statements has been furnished. Thereafter, he submitted that after perusal of all financial