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

In the result, this appeal of the Assessee stands dismissed

charitable activities. The assessee had stated\nthat in respect of the benefit of accumulation availed under\nsection 11(2) in the earlier years, the accumulated surplus of the\nAY 2016-17 was to be utilized by the assessee board till the end\nof the AY 2021-22 as per provisions of section 11(2) of the\nIncome

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

In the result, this appeal of the Assessee stands dismissed

charitable activities. The assessee had stated\nthat in respect of the benefit of accumulation availed under\nsection 11(2) in the earlier years, the accumulated surplus of the\nAY 2016-17 was to be utilized by the assessee board till the end\nof the AY 2021-22 as per provisions of section 11(2) of the\nIncome

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

250 of the Income\nTax Act, 1961, for the Assessment Year 2016-17.\n2.\nIn the present appeal Assessee has raised the following grounds:\n1.\nThat the order passed by the Hon'ble CIT(A) dated 19'02'2024 is against\nthe law and facts of the case.\n2.\nThat having regard to the facts and circumstances of the case

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 activities. (iii) Except claiming that the material reached the premises of the assessee, the assessee could not bring anything on record to substantiate the same. No stock register/gate register or name of the person delivering the material at the site has been disclosed. 3. The copies of the plans of school building as prepared by the architect filed

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 activities. (iii) Except claiming that the material reached the premises of the assessee, the assessee could not bring anything on record to substantiate the same. No stock register/gate register or name of the person delivering the material at the site has been disclosed. 3. The copies of the plans of school building as prepared by the architect filed

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

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

250 of the act Dt. 02.08.2023 for Ay 2018-19, filed against order u/s 154 of the Act Dt. 24.07.2020, passed by CPC, in which, the request was made by the assessee to rectify the mistake of denying the exemption u/s 11 of the Act and assessing the income at Rs. 2 5,73,37,740/-, as against nil income

INFRASTRUCTURE DEVELOPMENT FUND ,CHANDIGARH vs. ACIT (EXEMPTIONS), CHANDIGARH

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

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 285/Chd/2023 "नधा"रण वष" / Assessment Year : 2017-18 Infrastructure Development Fund, Vs. The Acit बनाम Ayojna Bhawan, Exemptions, Town & Country Planning Department, Chandigarh Haryana, Plot No.3, Madhya Marg, Sector 18, Chandigarh 160018 "थायी लेखा सं./Pan No: Aaal10136K अपीलाथ" ./ Appellant ""यथ" / Respondent

250. 7. That the appellant craves leave for any addition, deletion or amendment in grounds of appeal on or before the disposal of the same. 3. The appeal on Ground Nos. 1 and 7 are general in nature. 4. The appeal on Ground No. 2 is against the order of the ld. CIT(A) confirming the addition

IILM EDUCATION TRUST,GURGAON vs. DCIT (EXEMPTIONS CIRCLE 2), CHANDIGARH

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

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

section 234B of the Act. ITA 227/CHD/2023 A.Y. 2014-15 4 2. The facts of the case are that the assessee is a public charitable Trust with the object of imparting ‘education’. The assessee Trust was registered u/s 12AA of the Income Tax Act, 1961 vide order dated 12.02.2015 read with rectification order dated 20.12.2016w.e.f. 01.04.2012. For the year

SHRI MAHAVIR NIRWAN MEMORIAL SOCIETY,MOHALI vs. CIT(EXEMPTION), CHANDIGARH

In the result, appeal filed by the Assessee is allowed for statistical purposes

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

250 & 251/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2024-25 Shri Mahavir Nirwan Memorial बनाम The CIT(E) Society Chandigarh S S Jain Sathanak, Landran Road, Kharar, Distt: SAS Nagar, Mohali Punjab-140301 "ायी लेखा सं./PAN NO: ABXAS0441E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Mohit Dhiman, C.A राज" की ओर से/ Revenue

SHRI MAHAVIR NIRWAN MEMORIAL SOCIETY,MOHALI vs. CIT(EXEMPTION), CHANDIGARH

In the result, appeal filed by the Assessee is allowed for statistical purposes

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

250 & 251/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2024-25 Shri Mahavir Nirwan Memorial बनाम The CIT(E) Society Chandigarh S S Jain Sathanak, Landran Road, Kharar, Distt: SAS Nagar, Mohali Punjab-140301 "ायी लेखा सं./PAN NO: ABXAS0441E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Mohit Dhiman, C.A राज" की ओर से/ Revenue

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, Vs Circle – 2, Chandigarh. 111, Santpura Road, Model Town, S.O. Yamuna Nagar. "थायी लेखा सं./PAN NO: AAATC9657M अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri B.M.Monga and Shri Rohit Kaura, Advocates Revenue by : Shri Chandrajit Singh, CIT DR Date of Hearing : 20.01.2025 Date of Pronouncement : 22.01.2025 VIRTUAL HEARING O R D E R PER RAJ PAL YADAV

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, Vs Circle – 2, Chandigarh. 111, Santpura Road, Model Town, S.O. Yamuna Nagar. "थायी लेखा सं./PAN NO: AAATC9657M अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri B.M.Monga and Shri Rohit Kaura, Advocates Revenue by : Shri Chandrajit Singh, CIT DR Date of Hearing : 20.01.2025 Date of Pronouncement : 22.01.2025 VIRTUAL HEARING O R D E R PER RAJ PAL YADAV

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, Vs Circle – 2, Chandigarh. 111, Santpura Road, Model Town, S.O. Yamuna Nagar. "थायी लेखा सं./PAN NO: AAATC9657M अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri B.M.Monga and Shri Rohit Kaura, Advocates Revenue by : Shri Chandrajit Singh, CIT DR Date of Hearing : 20.01.2025 Date of Pronouncement : 22.01.2025 VIRTUAL HEARING O R D E R PER RAJ PAL YADAV

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)

250 of the Income Tax Act, 1961 (hereinafter referred to as "Act"). 2. That on facts, circumstances and legal position of the case, Worthy CIT(A) has erred in dismissing the appeal filed by the appellant in limine even when the appellant had bonafide and reasonable cause which led to delay in filing of appeal before the Worthy

FARID EDUCATIONAL SOCIAL WELFARE AND CHARITABLE SOCIETY,NEW SHASTRI NAGAR vs. DEPUTY DIRECTOR OF INCOME TAX, CPC, BENGALURU

Bench: This Hon'Ble

Charitable Society, C/o Saint Farid CPC, Bengaluru. Public School, New Shastri Nagar. Mandi Gobindgarh. "थायी लेखा सं./PAN /TAN No: AAAAF1283D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ashok Kumar Gera, Advocate राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date

BABA KISHAN DASS EDUCATION & CHARITABLE SOCIETY,FATEHGARH SAHIB vs. ITO (EXEMPTIONS), CHANDIGARH

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

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

250(6) of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals), NFAC Delhi vide order dated 26.05.2023 is against law and facts on the file in as much as CIT(A) was not justified to uphold the action of the Learned Assessing Officer that the appellant is not entitled to claim of exemption

THE PATIALA IMPROVEMENT TRUST,CHOTTI BARADARI vs. DCIT, CIRCLE , CHANDIGARH

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

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

Section 2(15) of the Act. The Assessing Officer issued notices u/s 142(1) dated 22.01.2018 and again on 16.7.2018 to the assessee but the assessee did not comply with the directions to explain the nature of the activities being carried out by the Trust. Thereafter, the Assessing Officer decided the appeal of the assessee on the basis