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

aa) [or clause (ab) of sub-section (1)] of section 12A, shall— (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and (b) after

BUILDING COMMITTEE (SOCIETY),BARNALA vs. CIT(E), CHANDIGARH

In the result, appeal of the assessee is allowed

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-Building Committee (Society) Barnala Cit (Exemption) H.No.B-Xi-1252 Vs. Chandigarh. Mohanlal Colony Ward-19 Barnala, Punjab. Pan : Aadtb 5259 K (Applicant) (Responent) Revenue By : Smt. C Chandrakanta, Cit Dr : Shri Sudhir Sehgal, Ar Assessee By सुनवाई क" तार"ख/Date Of Hearing : 15/03/2021 घोषणा क" तार"ख /Date Of Pronouncement: 18/05/2021 आदेश/O R D E R

aa) or clause (ab) of sub-section (1) of section 12A. (3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) or has obtained registration at any time under section 12A as it stood before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996) and subsequently the Principal Commissioner

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

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

1 to 40. The Co-ordinate Bench of\nthe Tribunal took note of these Notifications and we will be\nreferring these Notifications. On the strength of Section 120\ncoupled with the Notification issued by the Board, ld.\nCounsel for the assessee emphasized that CIT (Exemptions)\nwas the competent authority to cancel the registration\ngranted under Section 12A. The powers exercised

OD RAJPUT DHARMSHALA CHARITABLE TRUST HARIDWAR,HISAR vs. CIT(E), CHANDIGARH

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

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपील सं./Ita No. 173/Chd/2020 "नधा"रण वष" / Assessment Year : 2019-20 बनाम Od Rajput Dharamshala The Cit (Exemptions), Charitable Trust Haridwar, Chandigarh House No. 1034, Urban Estate 2, Hisar (Haryana) "थायीलेखासं./Pan No: Aaat07269B अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing "नधा"रतीक"ओरसे/Assessee By : Shri Tej Mohan Singh, Advocate राज"वक"ओरसे/ Revenue By : Shri Sandeep Dahiya, Cit सुनवाईक"तार"ख/Date Of Hearing : 03.03.2021 उदघोषणाक"तार"ख/Date Of Pronouncement : 31.05.2021 आदेश/Order Per R.L. Negi:

charitable and not contrary to objects stipulated in the trust deed. Since the section 12AA prescribes the procedure for registration of a trust or institution made under clause (a) or clause (aa) or clause (ab) of sub section (1) of u/s 12A

DISTRICT INFORMATION TECHNOLOGY SOCIETY,KURUKSHETRA vs. CIT(E), CHANDIGARH

In the result, the appeal is dismissed

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 1203/Chd/2018 U/S 12Aa (1)(B)(Ii) District Information Technology Vs. The Cit (Exemption), बनाम Society, Chandigarh C/O Garg & Garg Associates, Chartered Accountants, Kothi No. 35,Sector 7, Urban Estate, Kurukshetra, Haryana "थायी लेखा सं./Pan No. Aabad0001A अपीलाथ"/Appellant ""यथ"/Respondent

12A(a) of the Act. 21) Keeping in view of the aforesaid discussion, we are of the considered view that the activities of the assessee-society are not charitable in nature within the meaning of provisions of Section 2(15) of the Act it does not qualify to treat as charitable institution. Since the assessee has not established that