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

In the result, appeal of the Revenue is dismissed

trust or institution and the amount so paid is in excess of what may be\nreasonably paid for such services;\n9.3 A perusal of Section 13(1)(c) would indicate that if any\nbenefit has been provided directly or indirectly to the\npersons mentioned under Section 13(3), then such benefit\nwould be excluded from the alleged total income computed

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)

3). A plain reading of this section would show that the aforesaid provisions are intended to eliminate any possibility of the funds of the Trust enjoying exemption under the provisions of section 11 & 12, being used for the benefit of any interested person. In the present case, it cannot be denied that the benefit has "directly or indirectly" reached

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)

3). A plain reading of this section would show that the aforesaid provisions are intended to eliminate any possibility of the funds of the Trust enjoying exemption under the provisions of section 11 & 12, being used for the benefit of any interested person. In the present case, it cannot be denied that the benefit has "directly or indirectly" reached

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)

3). A plain reading of this section would show that the aforesaid provisions are intended to eliminate any possibility of the funds of the Trust enjoying exemption under the provisions of section 11 & 12, being used for the benefit of any interested person. In the present case, it cannot be denied that the benefit has "directly or indirectly" reached

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

E) by invoking provisions of section 13(1)(c) and SLP filed against said order was dismissed The relevant finding of the Hon'ble Apex Court is as under:- 'Section 13, read with section 11, of the income-tax Act, 1961 - Charitable or Religious trust-Denial of exemption (sub-section (1)(c)-Assessment year 2010-11- Assessee Trust was running

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

E) by invoking provisions of section 13(1)(c) and SLP filed against said order was dismissed The relevant finding of the Hon'ble Apex Court is as under:- 'Section 13, read with section 11, of the income-tax Act, 1961 - Charitable or Religious trust-Denial of exemption (sub-section (1)(c)-Assessment year 2010-11- Assessee Trust was running

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

E) by invoking provisions of section 13(1)(c) and SLP filed against said order was dismissed The relevant finding of the Hon'ble Apex Court is as under:- 'Section 13, read with section 11, of the income-tax Act, 1961 - Charitable or Religious trust-Denial of exemption (sub-section (1)(c)-Assessment year 2010-11- Assessee Trust was running

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

E) by invoking provisions of section 13(1)(c) and SLP filed against said order was dismissed The relevant finding of the Hon'ble Apex Court is as under:- 'Section 13, read with section 11, of the income-tax Act, 1961 - Charitable or Religious trust-Denial of exemption (sub-section (1)(c)-Assessment year 2010-11- Assessee Trust was running

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

E) by invoking provisions of section 13(1)(c) and SLP filed against said order was dismissed The relevant finding of the Hon'ble Apex Court is as under:- 'Section 13, read with section 11, of the income-tax Act, 1961 - Charitable or Religious trust-Denial of exemption (sub-section (1)(c)-Assessment year 2010-11- Assessee Trust was running

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

E) by invoking provisions of section 13(1)(c) and SLP filed against said order was dismissed The relevant finding of the Hon'ble Apex Court is as under:- 'Section 13, read with section 11, of the income-tax Act, 1961 - Charitable or Religious trust-Denial of exemption (sub-section (1)(c)-Assessment year 2010-11- Assessee Trust was running

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

E) by invoking provisions of section 13(1)(c) and SLP filed against said order was dismissed The relevant finding of the Hon'ble Apex Court is as under:- 'Section 13, read with section 11, of the income-tax Act, 1961 - Charitable or Religious trust-Denial of exemption (sub-section (1)(c)-Assessment year 2010-11- Assessee Trust was running

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

E) by invoking provisions of section 13(1)(c) and SLP filed against said order was dismissed The relevant finding of the Hon'ble Apex Court is as under:- 'Section 13, read with section 11, of the income-tax Act, 1961 - Charitable or Religious trust-Denial of exemption (sub-section (1)(c)-Assessment year 2010-11- Assessee Trust was running

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

e) CIT v. Shri Ram Memorial Foundation (2004) 269 ITR 35 (Del.) in 2004Tax Pub (DT) 1539 (Del-HC) Section 11 of the Income-tax Act, 1961 - Charitable or religious trust -Exemption of income from property held under - Assessment year 1977-78 - Assessee-charitable institution made donation of some amounts to two trusts with condition that part of donated amount

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 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

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

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 that while doing so, ld. CIT(E

M/S SHAHEED KARTAR SINGH SARABHA CHARITABLE TRUST (REGD.),LUDHIANA vs. DCIT, (E), C-1, CHANDIGARH

Appeal is allowed

Bench: Shri N.K. Saini & Shri Satbeer Singh Godara

Section 80G registration(s) since 25/02/1997 and 14/12/2012 respectively. The Assessing Officer noticed during the course of scrutiny that it had paid interest of Rs. 1,13,41,361/- to one of its trustee Shri Hoshiar Singh Grewal qua net balance with ITA 174/Chd/2019_M/s Shaheed Kartar Singh 3 Sarabha Charitable Trust Vs DCIT(E

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

E) vs. Jagannath Gupta Family Trust’, reported in 411 ITR 235 is also not appropriate. It is because in Jagannath Gupta Family Trust’s case (supra), the matter was relating to the money laundering in lieu of cash, such is not the factual position in this case. Further, even the statements of students recorded by the Assessing Officer for payment