ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

In the result, appeal is allowed

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

Charitable Trust, 2129 Phase 10, Mohali - PAN-AABTA7550L Respected Madam, The aforementioned assessee is in receipt of your SCN issued u/s 12AB(4) dated 12.08.2024 for withdrawal of registration u/s 12AA. Admittedly, the assessee trust was granted registration under Section 12 AA of the Act by the Commissioner of Income Tax Chandigarh-II on 31st of July 2006 and subsequently

CT EDUCATIONAL SOCIETY,JALANDHAR vs. DCIT, CHANDIGARH

In the result, the appeal filed by the Assessee is Partly Allowed for\nStatistical Purposes as per the directions above

trust as AOP and making\nan addition of Rs. Rs.10,20,01,948/-, without considering the facts of the case and\nwithout observing the principles of natural justice.\nThat the Ld. Assessing Officer disallowed exemption u/s 11 & 12 in para 17 page 9\nof the assessment order, on the ground that assessee diverted funds by giving\nunjustified salaries as well

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

natural justice, fair play and Equity mandated by law. (b) That it lacks Jurisdiction/competence to deal with and adjudicate on the subject matter. (c) That it lacks jurisdiction in the absence of statutory conditions precedent to valid assumption and exercise thereof. 2. That on facts and in law the PCIT-Gurgaon erred in cancelling the registration granted to the appellant

CHANDIGARH EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL)-GURGAON, AT CHANDIGARH

natural justice, fair play and Equity mandated by law. (b) That it lacks Jurisdiction/competence to deal with and adjudicate on the subject matter. (c) That it lacks jurisdiction in the absence of statutory conditions precedent to valid assumption and exercise thereof. 2. That on facts and in law the PCIT-Gurgaon erred in cancelling the registration granted to the appellant

CHANDIGARH EDUCATIONAL TRUST,MOHALI vs. PR.CIT-CENTRAL,GURGAON, AT CHANDIGARH

natural justice, fair play and Equity mandated by law. (b) That it lacks Jurisdiction/competence to deal with and adjudicate on the subject matter. (c) That it lacks jurisdiction in the absence of statutory conditions precedent to valid assumption and exercise thereof. 2. That on facts and in law the PCIT-Gurgaon erred in cancelling the registration granted to the appellant

VIDYA JYOTI CHARITABLE TRUST ,MANDI GOBINDGARH vs. CIT (EXEMPTIONS), CHANDIGARH

In the result, for statistical purposes, the appeal is treated as allowed, for statistical purposes

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 220/Chd/2023 "नधा"रण वष" / Assessment Year : 2023-24 Vidya Jyoti Charitable Trust, Vs. The Cit बनाम C/O Madhav Stelco Limited, (Exemptions), Talwara Road Sirhind Side, Chandigarh Mandi Gobindgrh "थायी लेखा सं./Pan No. Aadtv5297R अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing) "नध"रती क" ओर से/Assessee By : Shri Ashok Goyal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit, Dr सुनवाई क" तार"ख/Date Of Hearing : 28.03.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 02.04.2024

Charitable Trust, Chandigarh 3 by the ld. CIT(E), is totally unfair, arbitrary and unjustified. It is submitted that the Assessee has a fair case on merits and, therefore, prayed that keeping in view the principles of natural justice

VIDYA JYOTI CHARITABLE TRUST,FATEHGARH SAHIB vs. CIT (EXEMPTIONS), CHANDIGARH

In the result, for statistical purposes, the appeal is treated as allowed, for statistical purposes

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 221/Chd/2023 "नधा"रण वष" / Assessment Year : 2023-24 Vidya Jyoti Charitable Trust, Vs. The Cit बनाम C/O Madhav Stelco Limited, (Exemptions), Talwara Road Sirhind Side, Chandigarh Mandi Gobindgrh "थायी लेखा सं./Pan No. Aadtv5297R अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing) "नध"रती क" ओर से/Assessee By : Shri Ashok Goyal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit, Dr सुनवाई क" तार"ख/Date Of Hearing : 28.03.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 02.04.2024

natural justice. 221-Chd-2023-– Vidya Jyoti Charitable Trust, Chandigarh 4 5. The matter now stands covered by the decision

COLONEL BHIM SINGH FOUNDATION TRUST,FATEHABAD, HARYANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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

Bench: rejecting the application.

charitable in nature. The trust commenced its activities on 14.09.2024. The assessee was granted provisional registration under section 12AB of the Income-tax Act, 1961 vide order dated 06.04.2024. Thereafter, the assessee filed an application in Form No. 10AB on 05.05.2025 seeking regular registration under section 12A(1)(ac)(iii) of the Act. 16. During the course of proceedings

SIDH SHRI BABA BALAK NATH JI TRUST ,JAWALAMUKHI vs. CIT(EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Ms. Annapurna Gupta & Shri R. L. Negiआयकरअपीलसं./Ita No. 299/Chd/2020 "नधा"रणवष" / Assessment Year: 2019-20 Sidh Shri Baba Balak Nath Ji Commissioner Of Income Tax , बनाम Trust, Teh. Jawalamukhi, Exemption , Chandigarh Kangra, H. P. "थायीलेखासं./Pan No : Aawts 8003R अपीलाथ"/Appellant ""यथ"/Respondent

charitable for the opening of public and the poor and needy. Our attention was drawn to the objects Sidh Shri Baba Balak Nath Ji Trust v. CIT(E), Chandigarh 6 of the trust at page 14 to 16 of the paper book filed before us is as under: “3. Aims & Object of the Trust That the aims & objectives

SHRI ISHWAR HARI CHARITABLE TRUST,SANGRUR vs. CIT EXEMPTIONS, CHANDIGARH

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part of the litigant concerned. That alone is not enough to turn down his plea

SHRI ISHWAR HARI CHARITABLE TRUST,SNAGRUR vs. CIT EXEMPTIONS, CHANDIGARH

justice\nvide Shakuntala Devi lain Vs. Kuntal Kumari [AIR_1969\nSC 575] and State of West Bengal Vs. The\nAdministrator, Howrah Municipality [AIR 1972 SC 749].\nIt must be remembered that in every case of delay there\ncan be some lapse on the part of the litigant concerned.\nThat alone is not enough to turn down his plea

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)

Trust, albeit which are charitable in nature i.e; to run the charitable dispensary, medical aid etc. then Ld. CIT(E) should have consider the evidence and pass the reasoned speaking order. However in case, the Ld. CIT(E) is not satisfied with the commencement of activity, then the sufficient opportunity should be given to the assessee before cancelling the provisional

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)

Trust, albeit which are charitable in nature i.e; to run the charitable dispensary, medical aid etc. then Ld. CIT(E) should have consider the evidence and pass the reasoned speaking order. However in case, the Ld. CIT(E) is not satisfied with the commencement of activity, then the sufficient opportunity should be given to the assessee before cancelling the provisional

CT EDUCATIONAL SOCIETY,JALANDHAR vs. DCIT, CHANDIGARH

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

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

charitable nature of activities and the reconciliation of receipts. The Ld. Counsel prayed that in the interest of natural justice, one more opportunity be granted to the assessee to present its case before the Ld. CIT(A). 7. The Ld. DR relied on the orders of the lower authorities. He argued that the Ld gave the assessee ample opportunities

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, SECTOR 17

In the result, this appeal of the Assessee stands dismissed

charitable trusts. The\nLearned AO, while completing the assessment for Assessment Year 2015-\n16, duly examined the appellant's claim under Sections 11 and 12 after\ncalling for detailed information regarding accumulation, utilization and the\nfiling of Form No. 10. Identical forms and wording had been consistently\naccepted in earlier scrutiny assessments, including Assessment Years

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

charitable trusts. The\nLearned AO, while completing the assessment for Assessment Year 2015-\n16, duly examined the appellant's claim under Sections 11 and 12 after\ncalling for detailed information regarding accumulation, utilization and the\nfiling of Form No. 10. Identical forms and wording had been consistently\naccepted in earlier scrutiny assessments, including Assessment Years

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. CIT(EXEMPTION), CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

charitable trusts. The\nLearned AO, while completing the assessment for Assessment Year 2015-\n16, duly examined the appellant's claim under Sections 11 and 12 after\ncalling for detailed information regarding accumulation, utilization and the\n\nfiling of Form No. 10. Identical forms and wording had been consistently\naccepted in earlier scrutiny assessments, including Assessment Years

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

charitable trusts. The\nLearned AO, while completing the assessment for Assessment Year 2015-\n16, duly examined the appellant's claim under Sections 11 and 12 after\ncalling for detailed information regarding accumulation, utilization and the\n36\n\nfiling of Form No. 10. Identical forms and wording had been consistently\naccepted in earlier scrutiny assessments, including Assessment Years

AMAR NATH BHAGWANTI CHARITABLE TRUST,PATIALA vs. CIT(EXEMPTIONS), CHANDIGARH

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

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Charitable बनाम The CIT(E), Trust, Chandigarh 146 S, Punjabi Bagh, Patiala, Punjab- 147001 "ायी लेखा सं./PAN NO: AABTA7006K अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Vibhor Garg, C.A राज" की ओर से/ Revenue by : Shri Rohit Sharma, CIT DR सुनवाई की तारीख/Date of Hearing : 31/07/2024 उदघोषणा की तारीख/Date of Pronouncement : 12/08/2024