IMAME RABBANI FOUNDATION,SANGRUR vs. INCOME TAX OFFICER WARD-1, MALERKOTLA

In the result, appeal of the assessee-trust stands allowed

Bench: The Commissioner Of Income-Tax (Exemptions), Then The Appellant-Trust Should Not Be Punished For A Mere Clerical Mistake Incurred By It While Filing A Form.

10A. The rejection of the application of the appellant-trust under section 12AB of the Act on this ground is arbitrary, against the law of natural justice and fair play. unjustified, unlawful and without jurisdiction. 2. In case where the CPC, Bengaluru, while issuing Form No. 10AC, has itself allowed the appellant-trust registration from a correct assessment year, which

M/S INFRASTRUCTURE DEVELOPMENT FUND,CHANDIGARH vs. DCIT, (EXEMPTIONS), C-2, CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No. 644 & 645/Chd/2018 "नधा"रणवष" / Assessment Year: 2009-10 & 2014-15 Infrastructure Development Deputy Commissioner Of Income Tax बनाम Fund (Exemptions) Circle-2, Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./Ita No. 528 /Chd/2017 "नधा"रणवष" / Assessment Year: 2013-14 Infrastructure Development Acit, बनाम Fund Circle-2 (Exemptions), Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri A. K. Jindal, Ca, Smt. Ratan Kaur & Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Chandrajeet Singh, Cit(Dr) Smt. C. Chandrakanta, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 05.03.2020 उदघोषणा क" तार"ख/Date Of Pronouncement : 31/07/2020

10A of assessee application for 12A) were the founders/ authors of the Trust. Reliance is placed on the Notification dated 24.11.2006 for creation of Infrastructure Development Fund (IDF) (page 14-15 of DPB). Thus IDF was by no means just a bank account for receipt of IDC's but a specific and separate entity with a definite purpose

M/S INFRASTRUCTURE DEVELOPMENT FUND,CHANDIGARH vs. ACIT (EXEMPTIONS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No. 644 & 645/Chd/2018 "नधा"रणवष" / Assessment Year: 2009-10 & 2014-15 Infrastructure Development Deputy Commissioner Of Income Tax बनाम Fund (Exemptions) Circle-2, Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./Ita No. 528 /Chd/2017 "नधा"रणवष" / Assessment Year: 2013-14 Infrastructure Development Acit, बनाम Fund Circle-2 (Exemptions), Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri A. K. Jindal, Ca, Smt. Ratan Kaur & Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Chandrajeet Singh, Cit(Dr) Smt. C. Chandrakanta, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 05.03.2020 उदघोषणा क" तार"ख/Date Of Pronouncement : 31/07/2020

10A of assessee application for 12A) were the founders/ authors of the Trust. Reliance is placed on the Notification dated 24.11.2006 for creation of Infrastructure Development Fund (IDF) (page 14-15 of DPB). Thus IDF was by no means just a bank account for receipt of IDC's but a specific and separate entity with a definite purpose

M/S INFRASTRUCTURE DEVELOPMENT FUND,CHANDIGARH vs. DCIT, (EXEMPTIONS), C-2, CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No. 644 & 645/Chd/2018 "नधा"रणवष" / Assessment Year: 2009-10 & 2014-15 Infrastructure Development Deputy Commissioner Of Income Tax बनाम Fund (Exemptions) Circle-2, Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./Ita No. 528 /Chd/2017 "नधा"रणवष" / Assessment Year: 2013-14 Infrastructure Development Acit, बनाम Fund Circle-2 (Exemptions), Sco-71-17 Sector-17C Chandigarh Chandigarh "थायीलेखासं./Pan No: Aaal10136K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri A. K. Jindal, Ca, Smt. Ratan Kaur & Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Chandrajeet Singh, Cit(Dr) Smt. C. Chandrakanta, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 05.03.2020 उदघोषणा क" तार"ख/Date Of Pronouncement : 31/07/2020

10A of assessee application for 12A) were the founders/ authors of the Trust. Reliance is placed on the Notification dated 24.11.2006 for creation of Infrastructure Development Fund (IDF) (page 14-15 of DPB). Thus IDF was by no means just a bank account for receipt of IDC's but a specific and separate entity with a definite purpose

INDIAN RED CROSS SOCIETY DISTT BRANCH SAS NAGAR ,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH , CHANDIGARH

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By Din & Notice/Order No. Itba/Exm/F/Exm45/2023-2024/1062081242(1) Dt. 06/03/2024 Which Was Passed By Cit (E), Chandigarh In Response To Assessee’S Application No. Cit Exemptions Chandigarh/2023-24/12Aa/11109 For Final Approval Of The Trust Under Section 80G (5)(Iii) Of The Income Tax Act, 1961 Dt. 23/09/2023; Which Application Was Filed In Form No. 10Ab Under Rule 11Aa Of The Income Tax Rules 1962. The Said Application Was Rejected As Non Maintainable Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G Of The Income Tax Act, 1961. Therefore The Present Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against

Charitable Trust or Institution is partly reproduced below: Provided that the institution or fund referred to in clause (VI) shall make an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for grant of approval,— (1) Where the institution or fund is approved under clause (VI) [as it stood immediately before its amendment by the Taxation

M/S APHAJ GAUE SEWA ASHRAM,BARNALA vs. CIT(E), CHANDIGARH

section 12AA and as such the order is arbitrary and unjustified. 3. That the registration has been refused only on the basis of suspicion, conjectures and surmises as is evident from the various unfounded findings as enumerated in the body of the order which is not permitted under the Law and as such the order refusing registration is illegal, arbitrary

GLOBAL EDUCATION CHARITABLE TRUST,PANCHKULA vs. CIT (EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee is allowed for

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

charitable activities of social development. The assessee preferred an application for provisional approval under Section 80G of the Income Tax Act, 1961 on 27.09.2022 and the same was allowed on 04.10.2022. Thereafter, the assessee made application for approval u/s 80G on 18.01.2023 by filing Form 10AB. The ld. CIT (Exemptions) issued notices of hearing and enquiry

SURYA EDUCATIONAL SOCIETY,AMBALA CITY vs. CIT(EXEMPTION), CHANDIGARH

In the result, appeal of the Assessee is allowed for statistical purposes

10A on 18/07/2020 seeking Registration under section 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’). The assessee society was created on 07/09/1992 having the main object to establish institutions, school, colleges, libraries, study circle, research institution in healthy & salubrious surrounding with the purpose of education etc. The Ld. CIT(E) raised certain queries which are incorporated

WORLD LEADERS ORGANISATION,GURGAON vs. COMMISSINER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed for statistical purposes

10A seeking registration u/s 12A. The aims and objects of the assessee have been addressed by the CIT in para 2. However, without confining himself in terms of the judicial precedent in only examining the aims and objects of the society, the CIT (Exemptions) proceeded to consider the issue beyond the same and ignoring the explanation of the assessee, denied

SHRI MAHAVIR NIRWAN MEMORIAL SOCIETY,MOHALI vs. CIT(EXEMPTION), CHANDIGARH

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

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

10A under 02-Item (A) of sub- clause (vi) of clause (ac) of sub-section (1) of section 12A r.w.s 12AB of the income tax Act dated 01.06.2023 and the assessee had been granted provisional registration as per form 10AC issued on 08.06.2023 as applicable from AY 2024-25 to 2026-27. 5.1 The assesse had commenced its activities

SHRI MAHAVIR NIRWAN MEMORIAL SOCIETY,MOHALI vs. CIT(EXEMPTION), CHANDIGARH

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

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

10A under 02-Item (A) of sub- clause (vi) of clause (ac) of sub-section (1) of section 12A r.w.s 12AB of the income tax Act dated 01.06.2023 and the assessee had been granted provisional registration as per form 10AC issued on 08.06.2023 as applicable from AY 2024-25 to 2026-27. 5.1 The assesse had commenced its activities

M/S PUNJAB HERITAGE & TOURISM PROMOTION BOARD,CHANDIGARH vs. ACIT, CHANDIGARH

In the result, all the three appeals of the assessee are hereby

charitable trust / society on 18.12.2006. The Commissioner of income Tax-II issued a letter dated 22.6.2007 to the assessee stating therein as under:- “Subject : Application for registration u/s 12A(a)of the Income-tax Act, 1961 – Regarding Please refer to your application for registration u/s 12A(a) of Income-tax Act, 1961 filed with office on 18.12.2006. A perusal

M/S PUNJAB HERITAGE & TOURISM PROMOTION BOARD,CHANDIGARH vs. DCIT, CHANDIGARH

In the result, all the three appeals of the assessee are hereby

charitable trust / society on 18.12.2006. The Commissioner of income Tax-II issued a letter dated 22.6.2007 to the assessee stating therein as under:- “Subject : Application for registration u/s 12A(a)of the Income-tax Act, 1961 – Regarding Please refer to your application for registration u/s 12A(a) of Income-tax Act, 1961 filed with office on 18.12.2006. A perusal

GURU TEG BAHADUR EDUCATIONAL & CHARITABLE SOCIETY,SANGRUR vs. CIT(E), CHANDIGARH

Charitable Society Chandigarh Village Salempur, Tehsil Dhuri, Sangrur "थायी लेखा सं./PAN NO: AAEAG2981K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Rajiv Saldi, C.A राज"व क" ओर से/ Revenue by : Smt. C. Chandrakanta, CIT सुनवाई क" तार"ख/Date of Hearing : 18/03/2021 उदघोषणा क" तार"ख/Date of Pronouncement : 18/03/2021 आदेश/Order