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 objective, hence not entitled for benefit of Section 11 of the Act. 7. The appeal to the CIT (Appeals) did not bring any relief to the assessee on this part. 8. Before us, it was submitted by the ld. counsel for the assessee that since inception, these activities have never been doubted. There is no change in the activity

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSION OF INCOME TAX, CL. 1, EXEMPTION, CHANDIGARH

In the result, both the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

charitable objective, hence not entitled for benefit of Section 11 of the Act. 7. The appeal to the CIT (Appeals) did not bring any relief to the assessee on this part. 8. Before us, it was submitted by the ld. counsel for the assessee that since inception, these activities have never been doubted. There is no change in the activity

D.C.I.T.,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S OM PRAKASH BANSAL CHARITABLE TRUST, JAMMU

In the result, both the appeals filed by the Revenue are dismissed and both the Cross Objections filed by the assessee are allowed

Charitable Trust on which rent of Rs.12,35,271/- was paid. Copy of lease deed is submitted as Page No.102 to 105 of the paper-book. 3.7. The appellant further contended that the department should not have objected to the payment of lease rent to Smt. Suman Bansal which is quite reasonable and consistent with the past history

D.C.I.T, CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S OM PRAKASH BANSAL CHARITABLE TRUST, JAMMU

In the result, both the appeals filed by the Revenue are dismissed and both the Cross Objections filed by the assessee are allowed

Charitable Trust on which rent of Rs.12,35,271/- was paid. Copy of lease deed is submitted as Page No.102 to 105 of the paper-book. 3.7. The appellant further contended that the department should not have objected to the payment of lease rent to Smt. Suman Bansal which is quite reasonable and consistent with the past history

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

193, in which, the issue was exactly the same in, as much as, the educational society was being run by the HUF, whose Karta was the trustee of the Trust and exemption u/s 11 was denied by the Assessing Officer as according to the Assessing Officer, such payment of rent breached section 13(1)(c). The Hon'ble High Court

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

193, in which, the issue was exactly the same in, as much as, the educational society was being run by the HUF, whose Karta was the trustee of the Trust and exemption u/s 11 was denied by the Assessing Officer as according to the Assessing Officer, such payment of rent breached section 13(1)(c). The Hon'ble High Court

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

193, in which, the issue was exactly the same in, as much as, the educational society was being run by the HUF, whose Karta was the trustee of the Trust and exemption u/s 11 was denied by the Assessing Officer as according to the Assessing Officer, such payment of rent breached section 13(1)(c). The Hon'ble High Court

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

193, in which, the issue was exactly the same in, as much as, the educational society was being run by the HUF, whose Karta was the trustee of the Trust and exemption u/s 11 was denied by the Assessing Officer as according to the Assessing Officer, such payment of rent breached section 13(1)(c). The Hon'ble High Court

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

193, in which, the issue was exactly the same in, as much as, the educational society was being run by the HUF, whose Karta was the trustee of the Trust and exemption u/s 11 was denied by the Assessing Officer as according to the Assessing Officer, such payment of rent breached section 13(1)(c). The Hon'ble High Court

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

193, in which, the issue was exactly the same in, as much as, the educational society was being run by the HUF, whose Karta was the trustee of the Trust and exemption u/s 11 was denied by the Assessing Officer as according to the Assessing Officer, such payment of rent breached section 13(1)(c). The Hon'ble High Court

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

193, in which, the issue was exactly the same in, as much as, the educational society was being run by the HUF, whose Karta was the trustee of the Trust and exemption u/s 11 was denied by the Assessing Officer as according to the Assessing Officer, such payment of rent breached section 13(1)(c). The Hon'ble High Court

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

193, in which, the issue was exactly the same in, as much as, the educational society was being run by the HUF, whose Karta was the trustee of the Trust and exemption u/s 11 was denied by the Assessing Officer as according to the Assessing Officer, such payment of rent breached section 13(1)(c). The Hon'ble High Court

M/S PINEGROVE INTERNATIONAL CHARITABLE TRUST,CHANDIGARH vs. DCIT, C-1 (E), CHANDIGARH

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

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.567/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16

Charitable Trust (Regd) since 1991. These rented buildings were situated on the main Kasauli Road, PO Dharampur-173209, in Distt. Solan HP, in which the trust was running a fully residential Senior Secondary School (Affiliated with CBSE). The trust was utilizing 5 A.Y. 2015-16 these buildings for Academic Classes, Laboratories, Dining Hall, Kitchen, Stores, Parking spaces, Hospital, Doctor

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

Trust, yet it was admitted fact that no search\noperation was conducted in premises of assessee - Besides, no panchnama was\ndrawn in pursuance of warrant of authorization in name of assessee in his\nindividual capacity - Whether, on facts, conditions precedent for initiating\nproceedings under section 153A against assessee in his individual status were\nnot complied with and, therefore, impugned proceedings

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA , LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

Trust, yet it was admitted fact that no search\noperation was conducted in premises of assessee - Besides, no panchnama was\ndrawn in pursuance of warrant of authorization in name of assessee in his\nindividual capacity - Whether, on facts, conditions precedent for initiating\nproceedings under section 153A against assessee in his individual status were\nnot complied with and, therefore, impugned proceedings

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

Trust, yet it was admitted fact that no search\noperation was conducted in premises of assessee - Besides, no panchnama was\ndrawn in pursuance of warrant of authorization in name of assessee in his\nindividual capacity - Whether, on facts, conditions precedent for initiating\nproceedings under section 153A against assessee in his individual status were\nnot complied with and, therefore, impugned proceedings

M/S GANESH DASS HUF,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

SH. PARAMJEET SINGH,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