M/S ARYANS EDUCATIONAL AND CHARITABLE TRUST,MOHALI vs. DCIT, C-1, (E), CHANDIGARH

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

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 823/Chd/2019 "नधा"रण वष" / Assessment Years : 2015-16 M/S Aryans Educational & Vs. The Dcit, बनाम Charitable Trust, Circle-1 (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/ Appellant ""यथ"/ Repsondent

Section 13(1)(c) and 13(1)(d) r.w.s. 13(3) of the Income Tax Act, 1961 (in short 'the Act'). 4. Brief facts of the case, as enumerated in the order of the CIT(A) are as under:- 823--Chd-2019 – M/s Aryans Educational and Charitable Trust

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. M/S SHIVA EDUCATIONAL TRUST, MOGA

In the result all the above appeals filed by the Revenue

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 13(1)(c) of the Act, for the purpose of claiming exemption, The AO also denied the exemption since he found that the said advance was in violation of the prescribed modes of investments of funds of trusts claiming exemption u/s 10(230) of the Act, as prescribed u/s 13(l)(d

DCIT, CHANDIGARH vs. M/S SHRI GURU GOBIND SINGH FOUNDATION, MOGA

In the result all the above appeals filed by the Revenue

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 13(1)(c) of the Act, for the purpose of claiming exemption, The AO also denied the exemption since he found that the said advance was in violation of the prescribed modes of investments of funds of trusts claiming exemption u/s 10(230) of the Act, as prescribed u/s 13(l)(d

DCIT, CHANDIGARH vs. M/S SHIVA EDUCATIONAL TRUST, MOGA

In the result all the above appeals filed by the Revenue

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 13(1)(c) of the Act, for the purpose of claiming exemption, The AO also denied the exemption since he found that the said advance was in violation of the prescribed modes of investments of funds of trusts claiming exemption u/s 10(230) of the Act, as prescribed u/s 13(l)(d

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. ACE EDUCATIONAL & CHARITABLE SOCIETY, MOGA

In the result all the above appeals filed by the Revenue

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 13(1)(c) of the Act, for the purpose of claiming exemption, The AO also denied the exemption since he found that the said advance was in violation of the prescribed modes of investments of funds of trusts claiming exemption u/s 10(230) of the Act, as prescribed u/s 13(l)(d

DCIT, CHANDIGARH vs. ACE EDUCATIONAL & CHARITABLE SOCIETY, MOGA

In the result all the above appeals filed by the Revenue

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 13(1)(c) of the Act, for the purpose of claiming exemption, The AO also denied the exemption since he found that the said advance was in violation of the prescribed modes of investments of funds of trusts claiming exemption u/s 10(230) of the Act, as prescribed u/s 13(l)(d

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

13(1)(d) r.w.s 164(2), may be charged to tax at maximum marginal rate of tax. 8. That the appellant prays for leave to add, alter, amend and/or vary the ground(s) of appeal at or before the time of hearing. 4. The main grievance of the assessee relates to the cancellation of the Registration granted under section 12AA

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

13(1)(d) r.w.s 164(2), may be charged to tax at maximum marginal rate of tax. 8. That the appellant prays for leave to add, alter, amend and/or vary the ground(s) of appeal at or before the time of hearing. 4. The main grievance of the assessee relates to the cancellation of the Registration granted under section 12AA

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

13(1)(d) r.w.s 164(2), may be charged to tax at maximum marginal rate of tax. 8. That the appellant prays for leave to add, alter, amend and/or vary the ground(s) of appeal at or before the time of hearing. 4. The main grievance of the assessee relates to the cancellation of the Registration granted under section 12AA

M/S CHANDIGARH LAWN TENNIS ASSOCIATION,CHANDIGARH vs. ITO (EXEMPTIONS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The Ito (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh Pan No. Aaatc4943J (Appellant) (Respondent) Appellant By : Sh. Y.K. Sud, Ca Respondent By : Smt. Chanderkanta, Addl. Cit (On 22.3.2018) & Sh.Yoginder Mittal, Sr. Dr (On 13.7.2018) Date Of Hearing : 22.03.2018 & 13.7.2018 Date Of Pronouncement : 26.07.2018

13 (f) Ahmedabad Urban Development Authority Vs. ACIT (Exemptions), (Ahmedabad) in ITA No. 712 and 711/Ahd/2013 and ITA No. 647 and 2335/Ahd/2014 vide its d judgment dated 19.04.2016. 9. Reliance has also been placed on the decision of the jurisdictional Pb. & Hry. High Court, in the case of ‘The Tribune Trust Vs. CIT’, reported

J.K. EDUCATIONAL SOCIETY,JAMMU & KASHMIR vs. DCIT (EXEMPTION)-CIRCLE-1,, CHANDIGARH

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

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

d) of section 13(1) can be charged to tax at Maximum Marginal Rate as per provisions of section 164(2) of the IT Act, 1961on account of rent, in that case only the tax can be levied on that said disallowance, if any and the tax can be charged at the maximum marginal rate as provided in section

J. K. EDUCATIONAL SOCIETY,JAMMU vs. DCIT, CIRCLE-1, CHANDIGARH

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

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

d) of section 13(1) can be charged to tax at Maximum Marginal Rate as per provisions of section 164(2) of the IT Act, 1961on account of rent, in that case only the tax can be levied on that said disallowance, if any and the tax can be charged at the maximum marginal rate as provided in section

J.K.EDUCATIONAL SOCIETY,JAMMU vs. INCOME TAX OFFICER (EXEMPTION), CHANDIGARH

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

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

d) of section 13(1) can be charged to tax at Maximum Marginal Rate as per provisions of section 164(2) of the IT Act, 1961on account of rent, in that case only the tax can be levied on that said disallowance, if any and the tax can be charged at the maximum marginal rate as provided in section

M/S ARYANS EDUCATIONAL AND CHARITABLE TRUST,MOHALI vs. DCIT, C-1, (E), CHANDIGARH

In the result, appeal of the assessee is partly allowed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 821/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 M/S Aryans Educational & Vs. The Dcit, Circle-1 Charitable Trust, बनाम (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./Pan No: Aabta7550L

section 13(1)(c) and 13(1)(d) r.w.s 13(3) of the Act. The ld. CIT(A) has given his finding bringing out on record the facts discussed by the Assessing Officer in the assessment order as under:- “7.1 Brief facts of the case are that on perusal of balance sheet of the assessee, A.O. noticed that the assessee

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. THE INSTITUTION OF CIVIL ENGINEERS SOCIETY, LUDHIANA

In the result, appeal of the Revenue is dismissed

d)] of sub-section (1), the income or the property\" of the trust or\ninstitution or any part of such income or property shall, for the purposes of\nthat clause, be deemed to have been used or applied for the benefit of a\nperson referred to in sub-section (3), —\n(a) if any part of the income or property

K.C. SOCIAL WELFARE TRUST (REGD.),NAWANSHAHR vs. ACIT EXEMPTION, CIRCLE-1, CHANDIGARH, CHANDIGARH

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1100/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18 K.C. Social Welfare Trust (Regd.), The Acit (Exemption), K.C. Tower, Chandigarh Road, Vs Circle -1, Nawan Shahr. Chandigarh. "थायी लेखा सं./Pan No: Aaatk6129L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Rajinder Kumar Chopra, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr.Dr Date Of Hearing : 05.08.2025 Date Of Pronouncement : 27.08.2025 Hybrid Hearing O R D E R Per Raj Pal Yadav, Vp

charitable activities. It reveals that assessee has surplus of Rs.12,79,427/-. According to the AO, since assessee has violated 13(1)(d) read with Section 11(5) and 13(1)(c) read with Section 13(3) of the Income Tax Act, therefore, it is not entitled for benefit of 12A and Section 11(5), hence

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

trust is high compared to other salaried employees. So reply in this regard is not accepted and payments to these persons are not reasonable and liable for disallowance u/s 13 (l)(c) r.w. 13(3) of I. T. Act, 1961 and taxed u/s 164 (2) of I. T. Act. 4.3 Assessee's reply regarding section 13 (2) and various case

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

trust is high compared to other salaried employees. So reply in this regard is not accepted and payments to these persons are not reasonable and liable for disallowance u/s 13 (l)(c) r.w. 13(3) of I. T. Act, 1961 and taxed u/s 164 (2) of I. T. Act. 4.3 Assessee's reply regarding section 13 (2) and various case

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

trust is high compared to other salaried employees. So reply in this regard is not accepted and payments to these persons are not reasonable and liable for disallowance u/s 13 (l)(c) r.w. 13(3) of I. T. Act, 1961 and taxed u/s 164 (2) of I. T. Act. 4.3 Assessee's reply regarding section 13 (2) and various case