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

SARBAT THE BHALA GURMAT MISSION CHARITABLE TRUST,MOHALI vs. CIT(EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

12 of the Act ,on 02.11.2019. The Ld.CIT(E) after calling for requisite information and making due enquiries, denied registration for the reason that the objects of the trust provided for operations being carried out/extended outside India also. The Ld.CIT(E) observed that the Act rules out grant of exemptions of incomes applied for charitable purpose outside India, allowing operation

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 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. Subsequently, 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 for the assessment year 2025-26. 4. During the course of proceedings

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

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.

1)(ac)(iii), provisional registration is meant only for trusts which have not commenced activities. He pointed out that the assessee itself admitted to having purchased land on 26.12.2022, which clearly demonstrates the commencement of activity. Once this fact was established, the DR contended, the assessee’s application under the provisional registration category was misconceived. 8. The DR further argued

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

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Section 12A(1)(ac)(iii). This application of the assessee has been allowed by the ld. CIT (E) but registration has been granted as a Religious Trust and not as a Charitable Trust. The ld. Counsel for the assessee drew our attention towards the objective of the Trust and submitted that it is not solely existing for religious purpose

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)

ac)(iii) and also cancelled the registration granted u/s 12AB of the Act, by holding that "Apart from a single expense of Rs. 55,000/- on the maintenance of land held by it, the applicant has not made any expenditure on any kind of charitable activity. Even the single expense incurred by the applicant does not reflect any charitable activity

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)

ac)(iii) and also cancelled the registration granted u/s 12AB of the Act, by holding that "Apart from a single expense of Rs. 55,000/- on the maintenance of land held by it, the applicant has not made any expenditure on any kind of charitable activity. Even the single expense incurred by the applicant does not reflect any charitable activity

PUNJAB HERITAGE & TOURISM PROMOTION BOARD,CHANDIGARH vs. CIT EXEMPTIONS, CHANDIGARH

The appeal stand allowed in terms of our above order

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं. / Ita No.1126/Chandi/2024 Punjab Heritage & Tourism Promotion Board Cit (Exemptions) C/O Rajiv Goel & Associates बनाम/ Aaykar Bhawan. Sco 823-824,Sector 22-A Sector 17-E Vs. Chandigarh-160022. Chandigarh-160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No.Aaatp-6562-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Dhruv Goel (Ca) -Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) (Virtual) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 17-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 07/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Cancellation Of Registrations U/S 12A As Well As U/S 12A(1)(Ac)(I) Vide Order Dated 04-11-2024 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeal Before Us With Following Grounds Of Appeal: - 1. That The Learned Cit(E) Has Erred In Law & On Facts In Initiating Proceedings For Cancellation Of Registration U/S 12A & Observing That Assessee Had Committed A Specified Violation As Defined In Section 12Ab(4)(Ii). 2. That The Learned Cit(E) Has Erred In Law & On Facts In Cancelling The Registration U/S 12A Of The Assessee As Per Provisions Of Section 12Ab(4)(Ii) Of The Act. 3. That The Learned C1T(E) Has Erred In Law & On Facts In Cancelling The Registration U/S 12A With Retrospective Effect From Ay 2010-11 Onwards.

1)(ac)(i) and u/s 12A was cancelled pursuant to the provisions of Section 12AB(4)(ii) from AY 2010-11 when the fuel stations were taken over by the assessee in contravention of its stated and approved objectives. The activities of the assessee, particularly the operation of petrol pumps, were in clear violation of the stated objectives

JJSPL WELFARE FOUNDATION,SOLAN vs. CIT EXEMPTIONS, CHANDIGARH

The appeals stand allowed for statistical purposes

Bench: Hon’Ble Shri Raj Pal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.1095/Chandi/2024 & 2. आयकरअपील सं. / Ita No.1096/Chandi/2024 M/S Jjspl Welfare Foundation Cit (Exemptions) बनाम/ Room No.1, 5Th Floor, Cb Building, Plot No. 100, Hpsidc, Baddi, Solan, Himachal Pradesh-173205. Himalaya Marg, Sector 17 E, Vs. Chandigarh.160017. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcj-1436-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Pulkit Saini (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Rohit Sharma (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 12-03-2025 घोषणाकीतारीख /Date Of Pronouncement : 02-06-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of Registration Applications As Filed By The Assessee For Registration U/S 12Ab As Well As U/S 80G Vide Impugned Orders Dated 19-09-2024 Of Ld. Cit(Exemptions), Chandigarh [Cit(E)], The Assessee Is In Further Appeal Before Us. First, We Take Up Ita No.1095/Chandi/24 Wherein The Grounds Raised By The Assessee Read As Under: -

12 AB of the Act merely on assumptions, presumptions and appellant-apprehensions, without appreciating the factual, legal and statutory position for grant of registration. 3. That the Ld. CIT(E) has erred in law and on facts in not appreciating that the proposed activity of Yoga & Meditation is in congruence to the stated objects of promoting health care covered under

JJSPL WELFARE FOUNDATION,SOLAN vs. CIT EXEMPTIONS, CHANDIGARH

The appeals stand allowed for statistical purposes

Bench: Hon’Ble Shri Raj Pal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.1095/Chandi/2024 & 2. आयकरअपील सं. / Ita No.1096/Chandi/2024 M/S Jjspl Welfare Foundation Cit (Exemptions) बनाम/ Room No.1, 5Th Floor, Cb Building, Plot No. 100, Hpsidc, Baddi, Solan, Himachal Pradesh-173205. Himalaya Marg, Sector 17 E, Vs. Chandigarh.160017. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcj-1436-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Pulkit Saini (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Rohit Sharma (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 12-03-2025 घोषणाकीतारीख /Date Of Pronouncement : 02-06-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of Registration Applications As Filed By The Assessee For Registration U/S 12Ab As Well As U/S 80G Vide Impugned Orders Dated 19-09-2024 Of Ld. Cit(Exemptions), Chandigarh [Cit(E)], The Assessee Is In Further Appeal Before Us. First, We Take Up Ita No.1095/Chandi/24 Wherein The Grounds Raised By The Assessee Read As Under: -

12 AB of the Act merely on assumptions, presumptions and appellant-apprehensions, without appreciating the factual, legal and statutory position for grant of registration. 3. That the Ld. CIT(E) has erred in law and on facts in not appreciating that the proposed activity of Yoga & Meditation is in congruence to the stated objects of promoting health care covered under