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

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

set off of losses as provided for under the normal provisions of the Act.” 13. For the assessment year 2015-16, the assessee had filed the following written submissions in support of its case: “ 1. This is an appeal filed by the assessee against the order of CIT(A), who had decided the case of the assessee exparte. Though

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

set off of losses as provided for under the normal provisions of the Act.” 13. For the assessment year 2015-16, the assessee had filed the following written submissions in support of its case: “ 1. This is an appeal filed by the assessee against the order of CIT(A), who had decided the case of the assessee exparte. Though

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

set off of losses as provided for under the normal provisions of the Act.” 13. For the assessment year 2015-16, the assessee had filed the following written submissions in support of its case: “ 1. This is an appeal filed by the assessee against the order of CIT(A), who had decided the case of the assessee exparte. Though

M/S GURU RAM DASS EDUCATIONAL SOCIETY,BATHINDA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the assessee’s appeal is allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 598/Asr/2016 Assessment Year: N.A.

loss, the assessee cannot claim set-off against income for the years for which it is regarded as a charitable institution, claiming exemption u/s. 11 on the application of income for charitable purpose/s from property held under trust

B.R CHARITABLE TRUST,JAMMU vs. INCOME TAX OFFICER (EXEMPTION)- WARD, JAMMU

In the result, the appeal of the assessee bearing ITA No

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

Charitable Trust, Sector -6, Vs. ITO, (Exemption), Gangyal Jammu-180003 Ward-Jammu. [PAN: AABTB4276G] (Appellant) (Respondent) Appellant by None. (Written submission) Respondent by Sh. Surendra Nath, Sr.DR Date of Hearing 10.10.2022 Date of Pronouncement 18.10.2022 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax(Appeal), Jammu

MESERS IMPROVEMENT TRUST ,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee bearing ITA No

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

loss of Rs 38,76,965 as per revised return filed, supported by the books of accounts maintained as prescribed by the Govt, of Punjab. 7. On the facts & in the circumstances ofthecase and in law, the Ld.Commissioner of Income Tax (Appeals) has erred by confirming the additionmade by the assessing officer after taking the receipts on theaccrual/mercantile method

SHRI ANKUR NARULA MINISTRY SOCIETY,,JALANDHAR vs. CIT (EXAMPTION), CHANDIGARH

The appeal of the assessee is allowed for statistical purposes

Bench: Shri N.K. Saini & Shri Ravish Soodita No.203/Asr./2017 (Assessment Years: 2017-18)

Trust if needed and to appoint Trustees as well thereof; to prompt followers & other to shun crimes or other evils & mischiefs which are against the society and raise their Moral standard; and generally to do welfare, charitable, religious and all such lawful acts as shall found necessary and incidental and conductive to attainment of the objects of the society

THE LITCHI ESTATE,PATHANKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION),, CHANDIGARH

In the result, the appeal filed by the Appellant is allowed for statistical purposes

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

charitable society on dated 9th March, 2011 by the Govt. of Punjab in order to promote the cultivation of litchi in the District Pathankot and its surrounding areas with the following aims and objects and functions. 3 The Litchi Estate, Pathankot vs. CIT(E) (i) to promote and propagate Litchi plantations and Litchi based industry. (ii) to make arrangements