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

13. (1) Nothing contained in section 11 or section 12] shall operate so as to exclude from the total income of the previous year of the person in receipt thereof- x x x (c) in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof- (i) if such trust or institution

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)

2. Public Charitable Trusts registered under the relevant Trusts Act 3. Section 8 Company registered under the companies Act, 2013 13

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

2) of the Act, where the whole or any part of the relevant income is not exempt under section 11 or section 12 of the Act by virtue of the provisions of section 13(1)(c) or section 13(1 )(d) of the Act, tax shall be charged on the relevant income or part of relevant income, at the maximum

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

2) of the Act, where the whole or any part of the relevant income is not exempt under section 11 or section 12 of the Act by virtue of the provisions of section 13(1)(c) or section 13(1 )(d) of the Act, tax shall be charged on the relevant income or part of relevant income, at the maximum

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

2) of the Act, where the whole or any part of the relevant income is not exempt under section 11 or section 12 of the Act by virtue of the provisions of section 13(1)(c) or section 13(1 )(d) of the Act, tax shall be charged on the relevant income or part of relevant income, at the maximum

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

In the result, appeal of the Revenue is dismissed

Charitable or\nreligious trust - Denial of exemption (Sub-section (l)(c)) - Assessment year 2011-\nAssessee-society claimed exemption under section 11 - Assessing Officer\nconcluded that quantum jump in payment of salary to its executive director in\n assessment year under, appeal being unreasonable was in violation of section\n13(1)(c) and, therefore, he denied exemption under section 11 However

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

Charitable Trust, Mohali 2 Rs.6,58,13,702/- treating the entire surplus to be taxable invoking the provisions of Section

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

2. The sole issue involved in all the appeals relates to denial of exemption under section 11 of the Income Tax Act, 1961, (hereinafter referred to as ‘ACT’) on account of violation by the assessee of the provisions of section 13 of the Act, which order of the AO was set aside by the CIT (A) in all the above

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

2. The sole issue involved in all the appeals relates to denial of exemption under section 11 of the Income Tax Act, 1961, (hereinafter referred to as ‘ACT’) on account of violation by the assessee of the provisions of section 13 of the Act, which order of the AO was set aside by the CIT (A) in all the above

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

2. The sole issue involved in all the appeals relates to denial of exemption under section 11 of the Income Tax Act, 1961, (hereinafter referred to as ‘ACT’) on account of violation by the assessee of the provisions of section 13 of the Act, which order of the AO was set aside by the CIT (A) in all the above

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

2. The sole issue involved in all the appeals relates to denial of exemption under section 11 of the Income Tax Act, 1961, (hereinafter referred to as ‘ACT’) on account of violation by the assessee of the provisions of section 13 of the Act, which order of the AO was set aside by the CIT (A) in all the above

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

2. The sole issue involved in all the appeals relates to denial of exemption under section 11 of the Income Tax Act, 1961, (hereinafter referred to as ‘ACT’) on account of violation by the assessee of the provisions of section 13 of the Act, which order of the AO was set aside by the CIT (A) in all the above

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

charitable trust is permissible in section 11 as application of income and said payment is not in violation of section 13(1)(c) because payment is not made for benefit of any person either directly or indirectly referred to in section 13(3). (Pg 70-71) Thus, both on facts and on the legal position as enumerated above, we have

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court