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

section 13(l)(d) of the Act & treated the entire surplus as income of assessee. In response, the AR of the assessee during appellate proceedings submitted that the majority of advance was previous year balance and during the year only a nominal amount of Rs. 2 lakhs approx. has been added. The AR further submitted that the imprest was mostly

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 society registered with the same objects as the donor, while in the present case the loan has been given by one society to another having similar objects and both societies are registered u/s 12A. Therefore, we agree with the Ld.CIT(Appeals) that the impugned advance did not violate the provisions of section 13(l)(d) r.w.s

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 society registered with the same objects as the donor, while in the present case the loan has been given by one society to another having similar objects and both societies are registered u/s 12A. Therefore, we agree with the Ld.CIT(Appeals) that the impugned advance did not violate the provisions of section 13(l)(d) r.w.s

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 society registered with the same objects as the donor, while in the present case the loan has been given by one society to another having similar objects and both societies are registered u/s 12A. Therefore, we agree with the Ld.CIT(Appeals) that the impugned advance did not violate the provisions of section 13(l)(d) r.w.s

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 society registered with the same objects as the donor, while in the present case the loan has been given by one society to another having similar objects and both societies are registered u/s 12A. Therefore, we agree with the Ld.CIT(Appeals) that the impugned advance did not violate the provisions of section 13(l)(d) r.w.s

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 society registered with the same objects as the donor, while in the present case the loan has been given by one society to another having similar objects and both societies are registered u/s 12A. Therefore, we agree with the Ld.CIT(Appeals) that the impugned advance did not violate the provisions of section 13(l)(d) r.w.s

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 purposes by these 26-Chd-2020 M/s Indo Global Education Foundation, Tehsil Kharar 9 trusts. Further, there is no finding of Direct or Indirect benefits given to the person covered under the definition of Section 13

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

In the result, appeal of the Revenue is dismissed

charitable object of the\nassessee?\nvii)\nWhether on the facts and in the circumstances of the case, the Ld.\nCIT(A) has erred in holding the order of the Assessing Officer not right\nbecause the assessee had been running for the past many years and\nvarious assessments u/s 143(3) had been made for the earlier years and\nnosuch adverse

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

charitable purpose and also to meet the ceiling of accumulation of not more than 15% of such income as provided under section 11(1)(a) of the Act were absent in the case of the assessee, hence the argument of the assessee that the same were utilized for the objects of the trust has no legs to stand

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

charitable purpose and also to meet the ceiling of accumulation of not more than 15% of such income as provided under section 11(1)(a) of the Act were absent in the case of the assessee, hence the argument of the assessee that the same were utilized for the objects of the trust has no legs to stand

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

charitable purpose and also to meet the ceiling of accumulation of not more than 15% of such income as provided under section 11(1)(a) of the Act were absent in the case of the assessee, hence the argument of the assessee that the same were utilized for the objects of the trust has no legs to stand

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

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

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 or religious purposes and the provisions of that section and section 13 shall apply accordingly. 12A. Conditions for applicability of sections 11 and 12. (1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:— (aa) the person in receipt

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

9 (P&H) 1.2.2 The Hon'ble Karanataka HC in CIT vs. CMR Jnanadhara Trust [2015] 92 CCH 396 (Kar), 1.2.3 The Pune Bench of the Hon'ble Income-tax Appellate Tribunal (ITAT) in the case of Dr.D.Y. Patil Pratisthan vs. DCIT[2013] 154 TTJ 320 (Pune ITAT. 1.2.4 The Hyderabad Bench of the Hon'ble ITAT in the 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

9 (P&H) 1.2.2 The Hon'ble Karanataka HC in CIT vs. CMR Jnanadhara Trust [2015] 92 CCH 396 (Kar), 1.2.3 The Pune Bench of the Hon'ble Income-tax Appellate Tribunal (ITAT) in the case of Dr.D.Y. Patil Pratisthan vs. DCIT[2013] 154 TTJ 320 (Pune ITAT. 1.2.4 The Hyderabad Bench of the Hon'ble ITAT in the 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

9 (P&H) 1.2.2 The Hon'ble Karanataka HC in CIT vs. CMR Jnanadhara Trust [2015] 92 CCH 396 (Kar), 1.2.3 The Pune Bench of the Hon'ble Income-tax Appellate Tribunal (ITAT) in the case of Dr.D.Y. Patil Pratisthan vs. DCIT[2013] 154 TTJ 320 (Pune ITAT. 1.2.4 The Hyderabad Bench of the Hon'ble ITAT in the case