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

Trust. He, therefore, has submitted that imparting training in lawn Tennis also amounts to education and therefore the assessee falls in the first limb of the definition of charitable purposes as defined u/s 2(15) and that the proviso is not applicable to the assessee. 8. Apart from oral submissions made by Smt. Chandarakanta, the Ld. DR, written submissions have

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 13(1)(c

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)

Charitable Trust. Under the same and similar circumstances, it was held by the ITAT, Chandigarh Bench, that the rent paid is reasonable and does not fall within the mischief of section 13(l)(c) r.w.s. 13(3) of the IT Act, 1961 and the total addition made was deleted. As such, it is prayed that the addition made and confirmed

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)

Charitable Trust. Under the same and similar circumstances, it was held by the ITAT, Chandigarh Bench, that the rent paid is reasonable and does not fall within the mischief of section 13(l)(c) r.w.s. 13(3) of the IT Act, 1961 and the total addition made was deleted. As such, it is prayed that the addition made and confirmed

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)

Charitable Trust. Under the same and similar circumstances, it was held by the ITAT, Chandigarh Bench, that the rent paid is reasonable and does not fall within the mischief of section 13(l)(c) r.w.s. 13(3) of the IT Act, 1961 and the total addition made was deleted. As such, it is prayed that the addition made and confirmed

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

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

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

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,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

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

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. 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, 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, 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