DCIT vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

charitable purposes. In order to cover the deficit, a sum of Rs.1,25,82,774/- is claimed to have been have been deposited in the bank fixed deposit Receipts in pursuance of Section 11(2) and 11(5) of the Income Tax Act. However, for the purposes that income of the trust so accumulated or set apart shall

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

charitable purposes. In order to cover the deficit, a sum of Rs.1,25,82,774/- is claimed to have been have been deposited in the bank fixed deposit Receipts in pursuance of Section 11(2) and 11(5) of the Income Tax Act. However, for the purposes that income of the trust so accumulated or set apart shall

DEPUTY COMMISSIONER OF INCOME TAX, YAMUNANAGAR vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

charitable purposes. In order to cover the deficit, a sum of Rs.1,25,82,774/- is claimed to have been have been deposited in the bank fixed deposit Receipts in pursuance of Section 11(2) and 11(5) of the Income Tax Act. However, for the purposes that income of the trust so accumulated or set apart shall

JCIT(OSD), C-1, (E), CHANDIGARH vs. THE SIKH EDUCATIONAL SOCIETY, PATIALA

Bench: The Ld. Cit(A) Against Assessment Order Dt. 30/03/2013 Which Was Passed By Additional Commissioner Of Income Tax, Patiala Range, Patiala, Punjab Which Order Is Hereinafter Referred To As “Ao’S Order”.

Charitable or religious Trust etc. 17B. The report of the audit of the accounts of Trust or institution which is required to be furnished under clause (b) of Section 12A shall be in Form No. 10B. The assessee has furnished in the Income-tax Return in the ITR-7 on 15-10-2010. The assessee has not enclosed the audit

THE SIKH EDUCATIONAL SOCIETY,PATIALA vs. ADDL. CIT, RANGE, PATIALA

Bench: The Ld. Cit(A) Against Assessment Order Dt. 30/03/2013 Which Was Passed By Additional Commissioner Of Income Tax, Patiala Range, Patiala, Punjab Which Order Is Hereinafter Referred To As “Ao’S Order”.

Charitable or religious Trust etc. 17B. The report of the audit of the accounts of Trust or institution which is required to be furnished under clause (b) of Section 12A shall be in Form No. 10B. The assessee has furnished in the Income-tax Return in the ITR-7 on 15-10-2010. The assessee has not enclosed the audit

SANT KIRPAL VIDYAK MISSION,LUDHIANA vs. ITO (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed for statistical purposes

charitable institution and enjoys registration u/s\n12A. The benefit of section 12A has been denied to the Assessee by the\nAssessing Officer. The Ld. AO observed in paragraph No. 4 of the\nassessment order that this certificate has not been filed. However, after\npara 4 on page 2, A.O. has started paragraph No. 3.2, We failed to\nappreciate how this

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 v. Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) Vs. CIT (2013) 353 ITR 320 6. The above said view has further been approved by the Jurisdictional High Court i.e. Punjab & Haryana High Court in the case of CIT (Exemptions) Vs. Managing Committee, Arya High School, in which, it has been

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 v. Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) Vs. CIT (2013) 353 ITR 320 6. The above said view has further been approved by the Jurisdictional High Court i.e. Punjab & Haryana High Court in the case of CIT (Exemptions) Vs. Managing Committee, Arya High School, in which, it has been

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 v. Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) Vs. CIT (2013) 353 ITR 320 6. The above said view has further been approved by the Jurisdictional High Court i.e. Punjab & Haryana High Court in the case of CIT (Exemptions) Vs. Managing Committee, Arya High School, in which, it has been

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 v. Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) Vs. CIT (2013) 353 ITR 320 6. The above said view has further been approved by the Jurisdictional High Court i.e. Punjab & Haryana High Court in the case of CIT (Exemptions) Vs. Managing Committee, Arya High School, in which, it has been

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 v. Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) Vs. CIT (2013) 353 ITR 320 6. The above said view has further been approved by the Jurisdictional High Court i.e. Punjab & Haryana High Court in the case of CIT (Exemptions) Vs. Managing Committee, Arya High School, in which, it has been

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 v. Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) Vs. CIT (2013) 353 ITR 320 6. The above said view has further been approved by the Jurisdictional High Court i.e. Punjab & Haryana High Court in the case of CIT (Exemptions) Vs. Managing Committee, Arya High School, in which, it has been

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 v. Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) Vs. CIT (2013) 353 ITR 320 6. The above said view has further been approved by the Jurisdictional High Court i.e. Punjab & Haryana High Court in the case of CIT (Exemptions) Vs. Managing Committee, Arya High School, in which, it has been

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 v. Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) Vs. CIT (2013) 353 ITR 320 6. The above said view has further been approved by the Jurisdictional High Court i.e. Punjab & Haryana High Court in the case of CIT (Exemptions) Vs. Managing Committee, Arya High School, in which, it has been

RAINBOW INTERNATIONAL SOCIETY FOR EDUCATION (RISE),KANGRA vs. CIT(EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

Charitable Trust. In the instant case applicant being a society prima fade does not get covered under section 10(23C)(vi) of the Act. This view is further upheld by Hon'ble ITAT Chandigarh “B” Bench in the case of M/s Prakash Education Society Vs, CIT (Exemptions) Chandigarh in ITA No.1083/Chd/2016. 7. Keeping in the view of decision

M/S GENIUS EDUCATION SOCIETY,MANDI vs. ACIT, C-2, (E), CHANDIGARH

In the result, the appeal of the assessee is allowed in

Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Genius Education Society, Vs. The A.C.I.T., Tanda Balt, Sadar, Mandi, Circle-2(Exemptions), Himachal Pradesh. Chandigarh. Pan: Aaajg1473H (Appellant) (Respondent)

charitable or religious purposes must be read as a whole such that no provision of any section becomes redundant. The 1s t and 2n d provisos to section 12A(2) have been inserted to allow benefit of registration to such trusts/societies which are granted registration u/s 12AA at any particular point of time in respect of their pending or completed

INDIAN RED CROSS SOCIETY,BATHINDA vs. DCIT, (E), C-1, CHANDIGARH

In the result, appeal of the Assessee is allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 602/Chd/2023 निर्धारण वर्ष / Assessment Year: 2018-19 Indian Red Cross Society बनाम The DCIT(Exemptions) Circle-1, Chandigarh Red Cross Bhawan, Civil Lines, Bathinda-151001, Punjab स्थायी लेखा सं./PAN NO: AAATI4900K अपीलार्थी/Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से/Assessee by : राजस्व की ओर से / Revenue by : Shri Sudhir Sehgal, Advocate Shri Manav Bansal, CIT, DR सुनवाई की तारीख / Date of Hear

154 of the Act on 09.02.2020 with the CPC but the same was also rejected by CPC, vide order, dated 24.07.2020. 5. Aggrieved with the order of the CPC, the Assessee filed an appeal before the CIT(A). The Ld. CIT(A) vide his order dated 2.8.2023, dismissed the appeal of the Assessee. The Ld. CIT(A) has 4 given

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex