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

230 (Karnataka) 2. SLP in [2014] 51 Taxmann.com 378 (SC) / [2014] 227 Taxman 369 (SC) 3. [2024] 161 Taxmann.com 394 (Raipur – Trib ) St. Francis Educational Society v ACIT 4. [2021] 130 taxmann.com 225 (Chennai – Trib) Jaya Educational Trust vs. DCIT 823--Chd-2019 – M/s Aryans Educational and Charitable Trust, Mohali 12 13. During the proceedings before us, the Counsel

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 vs. Union of India and Others reported in 230 CTR 477 (Punj & Haryana) wherein it has been clearly held that merely because there is some surplus with the assessee it should not be the ground for denying the exemption. The decision of the Punjab and Haryana High Court has been followed by the Delhi High Court

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 vs. Union of India and Others reported in 230 CTR 477 (Punj & Haryana) wherein it has been clearly held that merely because there is some surplus with the assessee it should not be the ground for denying the exemption. The decision of the Punjab and Haryana High Court has been followed by the Delhi High Court

CT EDUCATIONAL SOCIETY,JALANDHAR vs. DCIT, CHANDIGARH

In the result, the appeal filed by the Assessee is Partly Allowed for\nStatistical Purposes as per the directions above

section 11 and 12 with respect to all income\nof trust including hostel and transportation receipts—Assessee's ground allowed.\nReliance is further placed on the decision of Hon'ble Apex Court in the case of\nQueen Educational Society v/s CIT, (2015) 275 CTR (SC) 449 : (2015) 117 DTR (SC) 1\n: (2015) 372 ITR 699 (SC): (2015) 231 Taxman

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 Institutions (2014) 363 ITR 230 as well as the decision of Hon’ble Bombay High Court in case of DIT(E) Vs. Sheth Mafatlal Gagal Bhai Foundation Trust, [2001] 249 ITR 533. 6.11 It was further submitted that an identical question came up for consideration before the ITAT Chandigarh Bench in case of the assessee

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 Institutions (2014) 363 ITR 230 as well as the decision of Hon’ble Bombay High Court in case of DIT(E) Vs. Sheth Mafatlal Gagal Bhai Foundation Trust, [2001] 249 ITR 533. 6.11 It was further submitted that an identical question came up for consideration before the ITAT Chandigarh Bench in case of the assessee

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 Institutions (2014) 363 ITR 230 as well as the decision of Hon’ble Bombay High Court in case of DIT(E) Vs. Sheth Mafatlal Gagal Bhai Foundation Trust, [2001] 249 ITR 533. 6.11 It was further submitted that an identical question came up for consideration before the ITAT Chandigarh Bench in case of the assessee

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,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

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