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 & 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

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

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

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

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

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

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

Charitable Trust Vs. Director of Income Tax [2008] 297 ITR 66 (Del) • Commissioner of Income Tax Vs. M/s Audh Educational Society [2011] 203 Taxman 0166 (All.) • Tekprolu Bapanaiah, Vidyadharma Nidhi Trust Vs. CIT [1987] 167 ITR 482 399(AP). 5.16 The Ld. Pr CIT was of the view that once the provisions of section 13(1)(c) r.w.s 13(3

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

Charitable Trust Vs. Director of Income Tax [2008] 297 ITR 66 (Del) • Commissioner of Income Tax Vs. M/s Audh Educational Society [2011] 203 Taxman 0166 (All.) • Tekprolu Bapanaiah, Vidyadharma Nidhi Trust Vs. CIT [1987] 167 ITR 482 399(AP). 5.16 The Ld. Pr CIT was of the view that once the provisions of section 13(1)(c) r.w.s 13(3

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

Charitable Trust Vs. Director of Income Tax [2008] 297 ITR 66 (Del) • Commissioner of Income Tax Vs. M/s Audh Educational Society [2011] 203 Taxman 0166 (All.) • Tekprolu Bapanaiah, Vidyadharma Nidhi Trust Vs. CIT [1987] 167 ITR 482 399(AP). 5.16 The Ld. Pr CIT was of the view that once the provisions of section 13(1)(c) r.w.s 13(3

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)

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

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, both the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

charitable objectives. He has only narrated 2-3 circumstances vide which he has observed that assessee has violated Section 13(1)(c) read with Section 13(3) by making ITA Nos. 797 & 798/CHD/2024 A.Y.2014-15 & 2015-16 6 payments of honorarium to the Chairperson, Vice Chairperson, General Secretary, Finance Secretary of the assessee Trust