D.C.I.T.,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S OM PRAKASH BANSAL CHARITABLE TRUST, JAMMU

In the result, both the appeals filed by the Revenue are dismissed and both the Cross Objections filed by the assessee are allowed

Charitable Trust vs. Union of India and Others reported in 230 CTR 477 (Punj & Haryana) wherein it has been clearly held that merely because there is some surplus with the assessee it should not be the ground for denying the exemption. The decision of the Punjab and Haryana High Court has been followed by the Delhi High Court

D.C.I.T, CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S OM PRAKASH BANSAL CHARITABLE TRUST, JAMMU

In the result, both the appeals filed by the Revenue are dismissed and both the Cross Objections filed by the assessee are allowed

Charitable Trust vs. Union of India and Others reported in 230 CTR 477 (Punj & Haryana) wherein it has been clearly held that merely because there is some surplus with the assessee it should not be the ground for denying the exemption. The decision of the Punjab and Haryana High Court has been followed by the Delhi High Court

HARYANA STATE AGRICULTURAL MARKETING BOARD,PANCHKULA vs. DCIT, PANCHKULA

In the result, the appeal of the assessee in ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta & Hayana State Agricultural Vs. The D.C.I.T., Marketing Board, Panchkula Circle, Panchkula. Panchkula. Pan: Aaalh0016R (Appellant) (Respondent)

penalty proceedings dated 2.12.2011 and 5.12.2012 respectively relating to assessment year 2004-05. We shall first be dealing with the quantum appeal in ITA No.230/Chd/2012. ITA No.230/Chd/2012: A.Y 2004-05 2. The sole issue in the present appeal pertains to determining the taxable income of the assessee which has claimed exemption as a charitable trust

J.K.EDUCATIONAL SOCIETY,JAMMU vs. INCOME TAX OFFICER (EXEMPTION), CHANDIGARH

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

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

Charitable Institutions as well as the decision of Hon’ble Bombay High Court in case of DIT(E) Vs. Sheth Mafatlal Gagal Bhai Foundation Trust does not support the case of the assessee as the facts are distinguishable. 7.4 It was accordingly submitted that in light of aforesaid submissions the Ld. CIT(A) was correct in sustaining the action

J. K. EDUCATIONAL SOCIETY,JAMMU vs. DCIT, CIRCLE-1, CHANDIGARH

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

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

Charitable Institutions as well as the decision of Hon’ble Bombay High Court in case of DIT(E) Vs. Sheth Mafatlal Gagal Bhai Foundation Trust does not support the case of the assessee as the facts are distinguishable. 7.4 It was accordingly submitted that in light of aforesaid submissions the Ld. CIT(A) was correct in sustaining the action

J.K. EDUCATIONAL SOCIETY,JAMMU & KASHMIR vs. DCIT (EXEMPTION)-CIRCLE-1,, CHANDIGARH

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

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

Charitable Institutions as well as the decision of Hon’ble Bombay High Court in case of DIT(E) Vs. Sheth Mafatlal Gagal Bhai Foundation Trust does not support the case of the assessee as the facts are distinguishable. 7.4 It was accordingly submitted that in light of aforesaid submissions the Ld. CIT(A) was correct in sustaining the action

M/S SHAHEED KARTAR SINGH SARABHA CHARITABLE TRUST (REGD.),LUDHIANA vs. CIT(A)-4, LUDHIANA

In the result, appeal of the assessee is allowed

Charitable Trust and considering the fact that an appeal before the Hon'ble Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh was already filed on 13.02.2019 (bearing No. 174/Chandi/2019) with respect to the quantum with respect to the said notice and was under the bonafide belief that no appeal is required to be filed against this order as an appeal

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Charitable Trust, Vs Circle – 2, Chandigarh. 111, Santpura Road, Model Town, S.O. Yamuna Nagar. "थायी लेखा सं./PAN NO: AAATC9657M अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri B.M.Monga and Shri Rohit Kaura, Advocates Revenue by : Shri Chandrajit Singh, CIT DR Date of Hearing : 20.01.2025 Date of Pronouncement : 22.01.2025 VIRTUAL HEARING O R D E R PER RAJ PAL YADAV

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA. vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Charitable Trust, Vs Circle – 2, Chandigarh. 111, Santpura Road, Model Town, S.O. Yamuna Nagar. "थायी लेखा सं./PAN NO: AAATC9657M अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri B.M.Monga and Shri Rohit Kaura, Advocates Revenue by : Shri Chandrajit Singh, CIT DR Date of Hearing : 20.01.2025 Date of Pronouncement : 22.01.2025 VIRTUAL HEARING O R D E R PER RAJ PAL YADAV

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Charitable Trust, Vs Circle – 2, Chandigarh. 111, Santpura Road, Model Town, S.O. Yamuna Nagar. "थायी लेखा सं./PAN NO: AAATC9657M अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri B.M.Monga and Shri Rohit Kaura, Advocates Revenue by : Shri Chandrajit Singh, CIT DR Date of Hearing : 20.01.2025 Date of Pronouncement : 22.01.2025 VIRTUAL HEARING O R D E R PER RAJ PAL YADAV

DCIT, C-1 (E), CHANDIGARH vs. SHRI GURU GOBIND SINGH FOUNDATION, MOGA

In the result appeal of the Department as well as cross objection of the assessee are dismissed

Bench: Shri N.K. Saini & Shri Sanjay Gargdci T, C-1 (E) Shri Guru Gobind Singh Foundation Circle- 1 (Exemption) 601/11, Tanki Wali Gali No. 2, Dashmesh Chandigarh Nagar Vs. Moga- Punjab Pan No. – Aadts0332A Appellant Respondent

Charitable Society. The above shows that the trustees & group societies have modus operandi to provide the loans to group concerns & invested the same in fixed assets. (iii) Reply of assessee that the sister trusts are not covered under 13(3) as specified persons, is not acceptable because there are common members, which are having interest in the all sister concerns

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

TILOK TIRATH VIDYAWATI CHUTTANI CHARITABLE TRUST,CHANDIGARH vs. ITO (E), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Ms. Diva Singh & Dr. B.R.R.Kumarassessment Year: 2013-14 M/S Tilok Tirath Vidyawati Chuttani Vs The Ito (Exemption), Charitable Trust, Sco 52-54, Chandigarh. Sector 17-C, Chandigarh. Pan : Aaatt1724E (Appellant) (Respondent) Appellant By : Shri Tej Mohan Singh Respondent By : Shri Kultej Singh Bains, Addl. Cit

Charitable Trust, SCO 52-54, Chandigarh. Sector 17-C, Chandigarh. PAN : AAATT1724E (Appellant) (Respondent) Appellant by : Shri Tej Mohan Singh Respondent by : Shri Kultej Singh Bains, Addl. CIT Date of hearing : 10.07.2018 Date of Pronouncement : 16.07.2018 ORDER PER DIVA SINGH The present appeal has been filed by the assessee assailing the correctness of the order dated

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

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

charitable trusts." 5.6 Further, our reference was drawn to the written submission filed before the Ld. CIT(A) which are contained at pages 43 to 45 of the assessee’s paper book and the contents thereof read as under: Subject: Reply to the clarification notice issued dated 11.03.2024 With regards to the above captioned notice, it is submitted that

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD6(3), LUDHIANA, CURRENT JURISDICTIONAL A,O, ITO WARD 6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

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

charitable trusts." 5.6 Further, our reference was drawn to the written submission filed before the Ld. CIT(A) which are contained at pages 43 to 45 of the assessee’s paper book and the contents thereof read as under: Subject: Reply to the clarification notice issued dated 11.03.2024 With regards to the above captioned notice, it is submitted that

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA,ITO WARD 6(3), LUDHIANA,CURRENT JURISDICTIONAL A.O. ITO WARD 6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

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

charitable trusts." 5.6 Further, our reference was drawn to the written submission filed before the Ld. CIT(A) which are contained at pages 43 to 45 of the assessee’s paper book and the contents thereof read as under: Subject: Reply to the clarification notice issued dated 11.03.2024 With regards to the above captioned notice, it is submitted that

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

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

charitable trusts." 5.6 Further, our reference was drawn to the written submission filed before the Ld. CIT(A) which are contained at pages 43 to 45 of the assessee’s paper book and the contents thereof read as under: Subject: Reply to the clarification notice issued dated 11.03.2024 With regards to the above captioned notice, it is submitted that

SH. PARSHOTAM LAL,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

Penalty proceedings u/s 271AAC of the Act on account of unexplained cash are being initiated separately.” 11. Being aggrieved, the assessee carried the matter in appeal before the Ld.CIT(A) who has since sustained the said addition made by the AO. Against the said findings and the direction of the Ld. CIT(A), the assessee is in appeal before