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

section 12AA of the Act. The reliance was placed on the following case laws : • Hind Charitable Trust Vs. Principal Commissioner of Income Tax, (Central), Lucknow [2018] 93 Taxmann.com 483(All.) • CIT Vs. SPL’S Siddhartha Ltd. [2012] 17 Taxmann.com 138

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

trust, and its disbursement is not at the discretion of the\nappellant. Hence, such Cess cannot be considered for the purpose of determining\napplication or accumulation under section 11.\n2.\nConstitution of the Board and Cess collection is a Statutory mandate\n2.1 The Appellant Board has been constituted under a Central Act with a statutory\nmandate to safeguard the welfare

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, SECTOR 17

In the result, this appeal of the Assessee stands dismissed

trust, and its disbursement is not at the discretion of the\nappellant. Hence, such Cess cannot be considered for the purpose of determining\napplication or accumulation under section 11.\n2.\nConstitution of the Board and Cess collection is a Statutory mandate\n2.1 The Appellant Board has been constituted under a Central Act with a statutory\nmandate to safeguard the welfare

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. CIT(EXEMPTION), CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

trust, and its disbursement is not at the discretion of the\nappellant. Hence, such Cess cannot be considered for the purpose of determining\napplication or accumulation under section 11.\n\n2.\nConstitution of the Board and Cess collection is a Statutory mandate\n\n2.1 The Appellant Board has been constituted under a Central Act with a statutory\nmandate to safeguard

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

trust, and its disbursement is not at the discretion of the\nappellant. Hence, such Cess cannot be considered for the purpose of determining\napplication or accumulation under section 11.\n\n2.\nConstitution of the Board and Cess collection is a Statutory mandate\n\n2.1 The Appellant Board has been constituted under a Central Act with a statutory\nmandate to safeguard

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 Organisation, where the amount so paid is in excess of what may be reasonably paid for such services. Person defined above includes; (i) the author of the trust or the founder of the institution, (ii) any person who has made a substantial contribution to the trust or institution, [that is to say, any person whose total contribution during

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 Organisation, where the amount so paid is in excess of what may be reasonably paid for such services. Person defined above includes; (i) the author of the trust or the founder of the institution, (ii) any person who has made a substantial contribution to the trust or institution, [that is to say, any person whose total contribution during

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 Organisation, where the amount so paid is in excess of what may be reasonably paid for such services. Person defined above includes; (i) the author of the trust or the founder of the institution, (ii) any person who has made a substantial contribution to the trust or institution, [that is to say, any person whose total contribution during

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 Organisation, where the amount so paid is in excess of what may be reasonably paid for such services. Person defined above includes; (i) the author of the trust or the founder of the institution, (ii) any person who has made a substantial contribution to the trust or institution, [that is to say, any person whose total contribution during

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 Organisation, where the amount so paid is in excess of what may be reasonably paid for such services. Person defined above includes; (i) the author of the trust or the founder of the institution, (ii) any person who has made a substantial contribution to the trust or institution, [that is to say, any person whose total contribution during

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 Organisation, where the amount so paid is in excess of what may be reasonably paid for such services. Person defined above includes; (i) the author of the trust or the founder of the institution, (ii) any person who has made a substantial contribution to the trust or institution, [that is to say, any person whose total contribution during

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 Organisation, where the amount so paid is in excess of what may be reasonably paid for such services. Person defined above includes; (i) the author of the trust or the founder of the institution, (ii) any person who has made a substantial contribution to the trust or institution, [that is to say, any person whose total contribution during

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 Organisation, where the amount so paid is in excess of what may be reasonably paid for such services. Person defined above includes; (i) the author of the trust or the founder of the institution, (ii) any person who has made a substantial contribution to the trust or institution, [that is to say, any person whose total contribution during