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)

charitable or religious purposes must be read as a whole such that no provision of any section becomes redundant. The 1s t and 2n d provisos to section 12A(2) have been inserted to allow benefit of registration to such trusts/societies which are granted registration u/s 12AA at any particular point of time in respect of their pending or completed

DCIT vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

2)(a) of the Act. It is clear that such accumulation or setting apart of income which falls short of the required 85% can be so accumulated or set apart for a maximum period of 5 years. This is another indicator to hold that it is an interim measure which the Trust can adopt for accumulation or setting apart

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

2)(a) of the Act. It is clear that such accumulation or setting apart of income which falls short of the required 85% can be so accumulated or set apart for a maximum period of 5 years. This is another indicator to hold that it is an interim measure which the Trust can adopt for accumulation or setting apart

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

2)(a) of the Act. It is clear that such accumulation or setting apart of income which falls short of the required 85% can be so accumulated or set apart for a maximum period of 5 years. This is another indicator to hold that it is an interim measure which the Trust can adopt for accumulation or setting apart

DEPUTY COMMISSIONER OF INCOME TAX, YAMUNANAGAR vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

2)(a) of the Act. It is clear that such accumulation or setting apart of income which falls short of the required 85% can be so accumulated or set apart for a maximum period of 5 years. This is another indicator to hold that it is an interim measure which the Trust can adopt for accumulation or setting apart

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S INDO GLOBAL EDUCATION FOUNDATION, KHARAR

In the result, appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./Ita No. 26/Chd/2020 िनधा"रण वष" / Assessment Year : 2013-14 The Dcit, M/S Indo Global बनाम Circle-1(Exemptions), Education Foundation, Chandigarh Vill. Abhipur, Vs. Sub Tehsil Majra, Tehsil Kharar, Punjab "थायी लेखा सं./Pan No: Aaati2838L अपीलाथ"/Appellant ""यथ"/Respondent

12A is available to the assessee trust and all the other 'three trusts' to whom the donations have been given for educational purposes. In the cases of all the three trusts, on account of the donation given by the assessee trust, no adverse view have been taken in their cases. In these cases assessments were done

DCIT, C-1 (EXEMPTION), CHANDIGARH vs. M/S IMPROVEMENT TRUST KARTARPUR, KARTARPUR

The appeals of the Revenue are hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2014-15

charitable purpose, if it involves carrying on of any activity in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business or a cess or fee of any other consideration. 2. We find that no question of law much less a substantial question of law would emerge from

DCIT, C-1 (EXPEMTION), CHANDIGARH vs. M/S IMPROVEMENT TRUST HOSHIARPUR, HOSHIARPUR

The appeals of the Revenue are hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2014-15

charitable purpose, if it involves carrying on of any activity in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business or a cess or fee of any other consideration. 2. We find that no question of law much less a substantial question of law would emerge from

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

trust or institution as a tax-exempt charitable entity u/s 12A r.w.s 12AA r.w.s 2(15) of the Act has been obtained u/s 12AA(l)(b) of the Act and NOT u/s 12A of the Act as it stood worded prior to its amendment in 1996; IMP: It may be noted that similar is the situation in the case

DCIT, C-,1 (E), CHANDIGARH vs. M/S PUNJAB MEDICAL FOUNDATION CHARITABLE TRUST, JALANDHAR

In the result, appeal of the Revenue is dismissed

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-"नधा"रण वष"/ Asstt.Year: 2014-15 Dcit, Cir.1(Exemption) M/S.Punjab Medical Foundation Chandigarh. Vs. Charitable Trust 63-64, Waryam Nagar Cool Road, Jalandhar Pan : Aaatp 5171 B (Applicant) (Responent) : Shri Sudhir Sehal, Advocate Assessee By Revenue By : Shri Ashok K. Khana, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 18/11/2020 घोषणा क" तार"ख /Date Of Pronouncement: 21/12/2020 आदेश/O R D E R

2(15) of the Income Tax Act. After hearing the assessee, the ld.AO has denied charitable status and consequently did not grant benefit under sections 11 and 12 of the Act. The basic reasons assigned by the AO are – (i) the assessee is running a shop, which is not an integral part for running of the hospital. This pharmacy

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

2) whether the trust is applying entire receipt/income solely for the charitable purposes of trust as required u/s 11,12 & 13 (‘Application Test’). The Ld. Pr. CIT further observed as under: 9.4 Further, in order to avail the exemption u/s 11 & 12, not only all the activities of the trust should be genuine but at the same time the income

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

2) whether the trust is applying entire receipt/income solely for the charitable purposes of trust as required u/s 11,12 & 13 (‘Application Test’). The Ld. Pr. CIT further observed as under: 9.4 Further, in order to avail the exemption u/s 11 & 12, not only all the activities of the trust should be genuine but at the same time the income

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

2) whether the trust is applying entire receipt/income solely for the charitable purposes of trust as required u/s 11,12 & 13 (‘Application Test’). The Ld. Pr. CIT further observed as under: 9.4 Further, in order to avail the exemption u/s 11 & 12, not only all the activities of the trust should be genuine but at the same time the income

DCIT, (E), C-1, CHANDIGARH vs. THE PATIALA IMPROVEMENT TRUST, PATIALA

In the result, appeals filed by the revenue for the Assessment years 2013-14 and 2015-16 are dismissed and appeal pertaining to the Assessment year 2014-15 is partly allowed for statistical purposes

charitable purpose, if it involves carrying on of any activity in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business or a cess or fee of any other consideration. 2. We find that no question of law much less a substantial question of law would emerge from

JCIT (OSD), (EXEMPTIONS), C-1, CHANDIGARH vs. PATIALA IMPROVEMENT TRUST, PATIALA

In the result, appeals filed by the revenue for the Assessment years 2013-14 and 2015-16 are dismissed and appeal pertaining to the Assessment year 2014-15 is partly allowed for statistical purposes

charitable purpose, if it involves carrying on of any activity in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business or a cess or fee of any other consideration. 2. We find that no question of law much less a substantial question of law would emerge from

DCIT, C-1 (E), CHANDIGARH vs. M/S IMPROVEMENT TRUST, PATIALA

In the result, appeals filed by the revenue for the Assessment years 2013-14 and 2015-16 are dismissed and appeal pertaining to the Assessment year 2014-15 is partly allowed for statistical purposes

charitable purpose, if it involves carrying on of any activity in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business or a cess or fee of any other consideration. 2. We find that no question of law much less a substantial question of law would emerge from

ACE EDUCATIONAL & CHARITABLE TRUST,SANGRUR vs. CIT (EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee is treated s allowed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2016-17 Onwards (U/S 12Aa)

section 2(15) of the Act. He in this respect has relied on the following case laws:- i) PIMS Medical & Educational Charitable Society Vs. CIT- III, Chandigarh [2013] 31 Taxman 371 –ITAT Chandigarh ii) Baba Amarnath Educational Society Vs. CIT –III [2012] 18 Taxman 222 – ITAT Chandigarh ITA No.827/Chd/2016- Ace Educational and Charitable Trust, Sangrur 5 iii) CIT, Faridabad

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

In the result, the appeal of the assessee is allowed

2(15) of the Act. While section2(15) defines charitable purposes, section 11 exempts incomes, derived from properties held under trust, to the extent applied for charitable purposes. Section 12A