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

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

vi) of the Income-tax Act. All these three appeals are rejected. 8. In the result, all the appeals of the assessee are dismissed." 2.2. In view of the above factual matrix and discussion, the Ld. CIT(E) held that the present application filed in Form 10AB under clause (iii) of first proviso to sub-section 5 of section 80G

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

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

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:

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 in India for charitable

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)

5 purpose or for violation of any other object clause of the society, this application should have been accepted and registration should have been granted. 5.4 He further submitted, drawing reference to the financial statements of the assessee, that the said expenses has been incurred wholly to meet the objects of the society and there is no violation on financial

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)

5 purpose or for violation of any other object clause of the society, this application should have been accepted and registration should have been granted. 5.4 He further submitted, drawing reference to the financial statements of the assessee, that the said expenses has been incurred wholly to meet the objects of the society and there is no violation on financial

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]

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

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:

80G(5)(vi) with respect to “the activities, that could be construed as Charitable are mainly on providing Scholarship”, only, and not for all other activities of Charitable & Advancement of any other object of General Public Utility in nature, as specified in Trust Deed without mentioning any reason.’ 2 Madad Charitable Foundation v. CIT 3. Opening the arguments

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)

vi) assessment year 2023-24 to 2025-26 and also has been granted registration u/s 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

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)

vi) assessment year 2023-24 to 2025-26 and also has been granted registration u/s 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