ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH
In the result, appeal is allowed
ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26
Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025
For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)
…of income or the utilization of the funds can be subject to scrutiny at the assessment proceedings as prescribed under Sections 11 and 12 of the Income-tax Act, 1961. Examples of such decisions are: • Hanumathe Gowda Charitable Trust v. DIT (Exemptions)[2006] 285 ITR 327 (Kar.) • CIT v. Red Rose School [2007] 163 Taxman 19 (All.) • Acharya Sewa Niyas Uttaranchal v. CIT [2007] 13 SOT 54 (Delhi) • Ajit Education Trust vs. CIT (2010) 42 SOT 415 (Ahd.) A.Y.2025-26 15 IMP: The above would mean that even if there has been, hypothetically and assuming but not accepting in the case of this assessee, a deviation(s) in the…