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

charitable trust. The fact that the impugned loan/advance pertained to A.Y 2011- 12 and not to the year in appeal before us has remained uncontroverted, so in any case, there cannot be said to be any violation in the impugned year by the assessee either of the provisions of section 13(l)(c) read with section 13(3

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

charitable trust. The fact that the impugned loan/advance pertained to A.Y 2011- 12 and not to the year in appeal before us has remained uncontroverted, so in any case, there cannot be said to be any violation in the impugned year by the assessee either of the provisions of section 13(l)(c) read with section 13(3

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

charitable trust. The fact that the impugned loan/advance pertained to A.Y 2011- 12 and not to the year in appeal before us has remained uncontroverted, so in any case, there cannot be said to be any violation in the impugned year by the assessee either of the provisions of section 13(l)(c) read with section 13(3

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

charitable trust. The fact that the impugned loan/advance pertained to A.Y 2011- 12 and not to the year in appeal before us has remained uncontroverted, so in any case, there cannot be said to be any violation in the impugned year by the assessee either of the provisions of section 13(l)(c) read with section 13(3

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

charitable trust. The fact that the impugned loan/advance pertained to A.Y 2011- 12 and not to the year in appeal before us has remained uncontroverted, so in any case, there cannot be said to be any violation in the impugned year by the assessee either of the provisions of section 13(l)(c) read with section 13(3

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

In the result, appeal of the Revenue is dismissed

3). The\nrelevant part of these clauses read as under :\n“13.(1) Nothing contained in Section 11 or Section 12 shall operate so as toexclude\nfrom the total income of the previous year of the person in receipt thereof—\n(c) in the case of a trust for charitable

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

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

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

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. In the Income-tax Act, 1922, the relevant /corresponding provision was section 4(3) of the Act, which read as under: Section 4(3) of the 1922 Act: "4. Application of Act.— …… ….. ….. …… …… …… ……. (3) This Act shall not apply to the following classes of income:— (i) Any income derived from property held under trust or other legal obligation wholly

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) and 131l)(d) r.w.s 13(3

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

3)(d)(Pg 62) i) St. Joseph's Convent Chandannagar Educational Society vs JCIT (KOL Bench) 70 taxmann.com 21 Donation given by one public charitable trust to another public charitable trust is permissible in section 11 as application of income and said payment is not in violation of section 13

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

Charitable or Religious trust-Denial of exemption (sub-section (1)(c)-Assessment year 2010-11- Assessee Trust was running a school-t paid rent to HUF whose Karta was trust of assessee trust-Assessing Officer taking a view that such payment breached section 13(1)(c), denied exemption claimed by the assessee under section 11- Commissioner (Appeals) as well

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

Charitable or Religious trust-Denial of exemption (sub-section (1)(c)-Assessment year 2010-11- Assessee Trust was running a school-t paid rent to HUF whose Karta was trust of assessee trust-Assessing Officer taking a view that such payment breached section 13(1)(c), denied exemption claimed by the assessee under section 11- Commissioner (Appeals) as well

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

Charitable or Religious trust-Denial of exemption (sub-section (1)(c)-Assessment year 2010-11- Assessee Trust was running a school-t paid rent to HUF whose Karta was trust of assessee trust-Assessing Officer taking a view that such payment breached section 13(1)(c), denied exemption claimed by the assessee under section 11- Commissioner (Appeals) as well

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

Charitable or Religious trust-Denial of exemption (sub-section (1)(c)-Assessment year 2010-11- Assessee Trust was running a school-t paid rent to HUF whose Karta was trust of assessee trust-Assessing Officer taking a view that such payment breached section 13(1)(c), denied exemption claimed by the assessee under section 11- Commissioner (Appeals) as well

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

Charitable or Religious trust-Denial of exemption (sub-section (1)(c)-Assessment year 2010-11- Assessee Trust was running a school-t paid rent to HUF whose Karta was trust of assessee trust-Assessing Officer taking a view that such payment breached section 13(1)(c), denied exemption claimed by the assessee under section 11- Commissioner (Appeals) as well

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

Charitable or Religious trust-Denial of exemption (sub-section (1)(c)-Assessment year 2010-11- Assessee Trust was running a school-t paid rent to HUF whose Karta was trust of assessee trust-Assessing Officer taking a view that such payment breached section 13(1)(c), denied exemption claimed by the assessee under section 11- Commissioner (Appeals) as well

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

Charitable or Religious trust-Denial of exemption (sub-section (1)(c)-Assessment year 2010-11- Assessee Trust was running a school-t paid rent to HUF whose Karta was trust of assessee trust-Assessing Officer taking a view that such payment breached section 13(1)(c), denied exemption claimed by the assessee under section 11- Commissioner (Appeals) as well