SHRI ISHWAR HARI CHARITABLE TRUST,SNAGRUR vs. CIT EXEMPTIONS, CHANDIGARH

Charitable Trust,\nSCO 80-81, 3rd Floor, Sector 17-C,\nChandigarh.\nVs\nThe CIT (Exemptions),\nChandigarh.\nस्थायी लेखा सं/.PAN NO: AAXTS4724L\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nAssessee by : Shri T.N.Singla, CA\nRevenue by : Shri Chandrajit Singh, CIT DR\nDate of Hearing : 20.01.2025\nDate of Pronouncement : 24.03.2025\nPER RAJ PAL YADAV, VP\nHYBRID HEARING\nORDER\nThe present two appeals are directed

SHRI ISHWAR HARI CHARITABLE TRUST,SANGRUR vs. CIT EXEMPTIONS, CHANDIGARH

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Charitable Trust, Vs The CIT (Exemptions), SCO 80-81, 3rd Floor, Sector 17-C, Chandigarh. Chandigarh. "थायी लेखा सं/.PAN NO: AAXTS4724L अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri T.N.Singla, CA Revenue by : Shri Chandrajit Singh, CIT DR Date of Hearing : 20.01.2025 Date of Pronouncement : 24.03.2025 HYBRID HEARING O R D E R PER RAJ PAL YADAV, VP The present

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

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

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

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 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

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

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Charitable Trust, (Satpal Singh), Secretary APPELLANT 3. With the assistance of ld. Representative, we have gone through the record carefully. Sub-section 5 of Section 253 ITA No.730,763 & 764/CHD/2024 A.Y.2017-18,2018-19,2018-19 4 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA. vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Charitable Trust, (Satpal Singh), Secretary APPELLANT 3. With the assistance of ld. Representative, we have gone through the record carefully. Sub-section 5 of Section 253 ITA No.730,763 & 764/CHD/2024 A.Y.2017-18,2018-19,2018-19 4 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Charitable Trust, (Satpal Singh), Secretary APPELLANT 3. With the assistance of ld. Representative, we have gone through the record carefully. Sub-section 5 of Section 253 ITA No.730,763 & 764/CHD/2024 A.Y.2017-18,2018-19,2018-19 4 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period

GURU NANAK TRUST FOR CHARITABLE,MOHALI vs. INCOME TAX OFFICER,EXEMPTIONS WARD, CHANDIGARH

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

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

charitable trust, filed its return for AY 2018-19 declaring a loss of Rs. 12,67,468. The case was selected for scrutiny under the e-assessment scheme to verify the taxation of accreted income. Despite notices under Sections 143(2) and 142(1) of the Income Tax Act, 1961, the assessee has failed to respond the same

M/S SHUBHAM COTTON MILLS PVT. LTD.,ELLENABAD vs. DCIT, CIRCLE, SIRSA

In the result appeal of the assessee is allowed

249 ITR 221 (SC) • CIT Vs. J.K Charitable Trust 308 ITR 161 (SC) • S.N. Namasivayam Chettial Vs. CIT 38 ITR 579 (SC) • CIT Vs. Paradise Holidays 325 ITR 13 (Del) • CIT Vs. M/s Rice India Exports Pvt. Ltd. in ITA NO. 999/2010 dt. 03/08/2010 • CIT Vs. Smt. Poonam Rani 326 ITR 223 (Del) • CIT Vs. Jas Jack Elegance Exports

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA,ITO WARD 6(3), LUDHIANA,CURRENT JURISDICTIONAL A.O. ITO WARD 6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

charitable trusts." 5.6 Further, our reference was drawn to the written submission filed before the Ld. CIT(A) which are contained at pages 43 to 45 of the assessee’s paper book and the contents thereof read as under: Subject: Reply to the clarification notice issued dated 11.03.2024 With regards to the above captioned notice, it is submitted that