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

AB(4) for withdrawal of registration in the case of Aryan Educational and 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

M/S GENIUS EDUCATION SOCIETY,MANDI vs. ACIT, C-2, (E), CHANDIGARH

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

Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Genius Education Society, Vs. The A.C.I.T., Tanda Balt, Sadar, Mandi, Circle-2(Exemptions), Himachal Pradesh. Chandigarh. Pan: Aaajg1473H (Appellant) (Respondent)

1. That the order of Learned Commissioner of Income Tax (Appeals) is against the law and facts of the case. 2. That the Learned Commissioner of Income Tax (Appeals) has grossly erred in upholding the action of Assessing Officer in reopeningu/s147-148, which reopening/reassessment/notice is itself illegal and barred by the provisos to Section-12A of the Income

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

In the result, the appeal of the assessee is allowed

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 satisfying himself about

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

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 or 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

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

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.

trust and thus, assessee has allegedly committed specified violation in terms of clause (c) of Explanation to section 12AB(4) of the Act. k. That assessee is allegedly engaged in construction activities which is not incidental to the attainment of the its objects and further, no separate books of accounts have been maintained w.r.t to these construction activities and thus

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: -

12A r.w.s. 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

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: -

12A r.w.s. 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