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

section 12AA(4) r.w.s 13(1) of the Act. The reliance was placed on the following case laws: • Commissioner of Income-tax (Exemptions) Vs. Jagannath Gupta Family Trust [2019] 102 taxmann.com 34 (SC) • Ram Bhawan Dharamshala Vs. State of Rajasthan [2002] 124 Taxman 149 (Raj.) • Agappa Child Centre [1997] 226 ITR 211 (Ker) • DIT (Exem). Vs. Charanjiv Charitable Trust

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

section 12AA(4) r.w.s 13(1) of the Act. The reliance was placed on the following case laws: • Commissioner of Income-tax (Exemptions) Vs. Jagannath Gupta Family Trust [2019] 102 taxmann.com 34 (SC) • Ram Bhawan Dharamshala Vs. State of Rajasthan [2002] 124 Taxman 149 (Raj.) • Agappa Child Centre [1997] 226 ITR 211 (Ker) • DIT (Exem). Vs. Charanjiv Charitable Trust

I.K. GUJRAL PUNJAB TECHNICAL UNIVERSITY,KAPURTHALA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

In the result, appeal of the Assessee is allowed

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

Charitable Trust registered under the relevant Trust Act 3. A Section 8 company registered under the Companies Act, 2013 As specifically laid down therein, the Punjab Technical University Act, 1996, in Section 3(1) thereof, specially lays down that the assessee University is a body corporate. For ready reference, Sections 3(1) and (2) are being reproduced hereunder: PUNJAB TECHNICAL

JT. CIT (OSD), (E), C-2, CHANDIGARH vs. CH. LEKH RAJ EDUCATIONAL & CHARITABLE TRUST, YAMUNANAGAR

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

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 717/Chd/2019 "नधा"रणवष" / Assessment Year : 2012-13

section 68 of the Act in such a casual manner. It has been held in the case of CIT Vs P.K.Noorjahan 237 ITR 570(SC) that the addition cannot be made by the Assessing Officer just for the sake of making addition. Therefore, in the facts and circumstances of the case, the donation received from the persons who were

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSION OF INCOME TAX, CL. 1, EXEMPTION, CHANDIGARH

In the result, both the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Trust. He has also observed that assessee has provided travelling facility to these persons and therefore, this is not part of its objectives. Similarly, he has pointed out one more circumstance vide which incurrence of expenditure on start of an Aviation Maintenance Engineering Course is not covered under ‘Charitable Activities’. On accumulative setting of these 2-3 circumstances, which

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, both the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Trust. He has also observed that assessee has provided travelling facility to these persons and therefore, this is not part of its objectives. Similarly, he has pointed out one more circumstance vide which incurrence of expenditure on start of an Aviation Maintenance Engineering Course is not covered under ‘Charitable Activities’. On accumulative setting of these 2-3 circumstances, which

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

In the result, this appeal of the Assessee stands dismissed

charitable\nframework under Section 12AA to the special statutory exemption under\nSection 10(46), which is in line with the rationale and legislative intent\nbehind the Finance Act, 2011.\nRelevant Extract of the Section 10(46) of the Income Tax Act, 1961 is\nreproduced:\n\"Any specified income arising to a body or authority or Board or\nTrust or Commission

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\nframework under Section 12AA to the special statutory exemption under\nSection 10(46), which is in line with the rationale and legislative intent\nbehind the Finance Act, 2011.\nRelevant Extract of the Section 10(46) of the Income Tax Act, 1961 is\nreproduced:\n\"Any specified income arising to a body or authority or Board or\nTrust or Commission

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

In the result, this appeal of the Assessee stands dismissed

charitable\nframework under Section 12AA to the special statutory exemption under\nSection 10(46), which is in line with the rationale and legislative intent\nbehind the Finance Act, 2011.\n\nRelevant Extract of the Section 10(46) of the Income Tax Act, 1961 is\nreproduced:\n\n\"Any specified income arising to a body or authority or Board or\nTrust

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

In the result, this appeal of the Assessee stands dismissed

charitable\nframework under Section 12AA to the special statutory exemption under\nSection 10(46), which is in line with the rationale and legislative intent\nbehind the Finance Act, 2011.\n\nRelevant Extract of the Section 10(46) of the Income Tax Act, 1961 is\nreproduced:\n\n\"Any specified income arising to a body or authority or Board or\nTrust

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

Charitable Trust, Chandigarh 4 5. The matter now stands covered by the decision of the Hon'ble jurisdictional High Court in the case of Munjal BSU Centre of Innovation and Entrepreneurship, Ludhiana through its authorized signatory Shri Bharat Goel Vs. Commissioner of Income Tax (Exemptions), Chandigarh in CWP-21028-2023(O&M), wherein, vide order dated 04.03.2024, their Lordships have

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 4 5. The matter now stands covered by the decision of the Hon'ble jurisdictional High Court in the case of Munjal BSU Centre of Innovation and Entrepreneurship, Ludhiana through its authorized signatory Shri Bharat Goel Vs. Commissioner of Income Tax (Exemptions), Chandigarh in CWP-21028-2023(O&M), wherein, vide order dated 04.03.2024’, their Lordships have

DERA SACHA SAUDA,SIRSA vs. PCIT(CENTRAL),GURGAON, GURGAON

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 21/Chd/2024 (Under Section 12Aa) M/S Dera Sacha Sauda, Shah Satnam Ji Dham, Shah Satnam Ji Marg, Sirsa. Vs The Pcit (Central), Gurgaon. स्थायी लेखा सं./Pan No: Aaatd8359H अपीलार्थी/Appellant प्रत्यर्थी/Respondent Assessee By : Shri Rakesh Gupta, Advocate & Shri Saksham Aggarwal, C.A. Revenue By : Shri Rohit Sharma, Cit,Dr Date Of Hearing 05.03.2025 Date Of Pronouncement : 25.04.2025 Per Rajpal Yadav, Vp Hybrid Hearing Order The Assessee Is In Appeal Against The Order Of Ld. Pr. Commissioner Of Income Tax, Central, Gurgaon (In Short 'The Pcit') Dated 27.12.2023 Vide Which Registration Granted Under Section 12Aa Of The Act Dated 13.12.2004 Has Been Cancelled W.E.F. 01.04.2016 By Invoking The Provisions Of Section 12Ab(4) Of The Act.

charitable purposes and it was registered under Section 12AA of the Income Tax Act vide order dated 13.12.2004. The case of the Trust was selected for scrutiny under CASS for assessment year 2018-19 and accordingly, assessment proceedings were initiated by Faceless Assessment Unit via e-proceedings by issuance of a notice under Section

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 The CIT (Exemptions), बनाम Trust, 37 GH-37, Sector 20, Chandigarh. VS Panchkula. "थायी लेखा सं./PAN /TAN No: AAETG0901E अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Nikhil Goel, Advocate & Smt. Ashisha Mittal,C.A. राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date of Hearing : 22.02.2024 उदघोषणा

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

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

127- 132) against purchases made from M/s Gaja Nand Pardeep Kumar. The assessee had shown delivery of the goods and ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 39 payment of consideration for such delivery, which are the two things required to establish the purchases made. In the absence of any evidence on record to the contrary

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

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

127- 132) against purchases made from M/s Gaja Nand Pardeep Kumar. The assessee had shown delivery of the goods and ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 39 payment of consideration for such delivery, which are the two things required to establish the purchases made. In the absence of any evidence on record to the contrary

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

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

127- 132) against purchases made from M/s Gaja Nand Pardeep Kumar. The assessee had shown delivery of the goods and ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 39 payment of consideration for such delivery, which are the two things required to establish the purchases made. In the absence of any evidence on record to the contrary

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex