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44 results for “charitable trust”+ Section 250(6)clear

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Key Topics

Section 26346Section 12A35Exemption35Section 1134Section 13(3)31Addition to Income22Section 143(3)20Section 250(6)13Section 25012Condonation of Delay

M/S SHAHEED KARTAR SINGH SARABHA CHARITABLE TRUST (REGD.),LUDHIANA vs. DCIT, (E), C-1, CHANDIGARH

Appeal is allowed

ITA 174/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh10 Nov 2020AY 2015-16

Bench: Shri N.K. Saini & Shri Satbeer Singh Godara

For Appellant: Shri Ashwani Kumar, Shri AdityaFor Respondent: Smt. Geetinder Maan (Addl.CIT)
Section 11Section 11(1)Section 12ASection 13Section 13(3)Section 143(3)Section 250(6)Section 80G

250(6) of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals)-4, Ludhiana is against law and facts on the file inasmuch as she has not considered the entire set of submissions of the appellant wherein the ground of consistency was pleaded in the submissions made before her.” Heard both the parties. Case file records

Showing 1–20 of 44 · Page 1 of 3

11
Limitation/Time-bar10
Section 139

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

In the result, this appeal of the Assessee stands dismissed

ITA 337/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh10 Oct 2025AY 2016-17
For Appellant: \nSh. Nikhil Goyal, AdvocateFor Respondent: Sh. Manav Bansal, CIT DR
Section 263

6. As per Section 24 of the BOCW Act, 1996 (reference supra-mentioned),\nall amounts of cess collected under the Cess Act are required to be\ntransferred to the Welfare Board (constituted under Section 18 of the\nAct), and the said amounts stand credited to the \"Building and Other\nConstruction Workers' Welfare Fund.\" Further, Section

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, SECTOR 17

In the result, this appeal of the Assessee stands dismissed

ITA 339/CHANDI/2023[2018-2019]Status: DisposedITAT Chandigarh10 Dec 2025AY 2018-2019
For Appellant: \nSh. Nikhil Goyal, AdvocateFor Respondent: Sh. Manav Bansal, CIT DR
Section 263

6. As per Section 24 of the BOCW Act, 1996 (reference supra-mentioned),\nall amounts of cess collected under the Cess Act are required to be\ntransferred to the Welfare Board (constituted under Section 18 of the\nAct), and the said amounts stand credited to the “Building and Other\nConstruction Workers' Welfare Fund.\" Further, Section

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

In the result, this appeal of the Assessee stands dismissed

ITA 63/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh10 Dec 2025AY 2015-16
For Appellant: \nSh. Nikhil Goyal, AdvocateFor Respondent: Sh. Manav Bansal, CIT DR
Section 263

6. As per Section 24 of the BOCW Act, 1996 (reference supra-mentioned),\nall amounts of cess collected under the Cess Act are required to be\ntransferred to the Welfare Board (constituted under Section 18 of the\nAct), and the said amounts stand credited to the “Building and Other\nConstruction Workers' Welfare Fund.\"\nFurther, Section

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

In the result, this appeal of the Assessee stands dismissed

ITA 338/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh10 Dec 2025AY 2017-2018
For Appellant: Sh. Nikhil Goyal, AdvocateFor Respondent: Sh. Manav Bansal, CIT DR
Section 263

6. As per Section 24 of the BOCW Act, 1996 (reference supra-mentioned),\nall amounts of cess collected under the Cess Act are required to be\ntransferred to the Welfare Board (constituted under Section 18 of the\nAct), and the said amounts stand credited to the \"Building and Other\nConstruction Workers' Welfare Fund.\" Further, Section

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

ITA 396/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh10 Dec 2025AY 2016-17
For Appellant: Shri Ashray Sarna, CA(Virtual Mode)For Respondent: Shri Manav Bansal, CIT, DR
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 143(2)Section 143(3)Section 2(15)Section 250

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

ITA 687/CHANDI/2018[2010-11]Status: DisposedITAT Chandigarh21 Jun 2024AY 2010-11

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”.

For Appellant: Shri Vibhor Garg, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 11Section 143(1)Section 143(2)Section 250(6)

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

ITA 874/CHANDI/2018[2010-11]Status: DisposedITAT Chandigarh21 Jun 2024AY 2010-11

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”.

For Appellant: Shri Vibhor Garg, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 11Section 143(1)Section 143(2)Section 250(6)

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

ITA 561/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh02 May 2025AY 2017-18
Section 12ASection 143(3)Section 154Section 250

6 of Section 250. In other words, it\nappears that the CIT(A) has not called for the complete record of the\nassessment. Therefore, we direct the CIT DR to produce the complete\nassessment record in order to satisfy ourselves whether the copy of this\nCertificate is available in the record or not.\nHearing is adjourned to 19.3.2024.\nThey laten

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

ITA 340/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh20 Sept 2021AY 2016-17
For Appellant: Shri P.N. Arora, AdvFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 11Section 13Section 13(1)(c)Section 13(3)Section 2(15)Section 250(6)

Charitable बनाम Circle-1,(Exemptions), Trust, C/o G.D. Goenka Public Chandigarh. School, Akhnoor Road, Jammu. "थायीलेखासं./PAN NO: AAATO1533A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri P.N. Arora, Adv. राज"व क" ओर से/ Revenue by : Shri Ashok Khanna, Addl. CIT सुनवाई क" तार"ख/Date of Hearing : 04.08.2021 उदघोषणा क" तार"ख/Date

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

ITA 339/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh20 Sept 2021AY 2015-16
For Appellant: Shri P.N. Arora, AdvFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 11Section 13Section 13(1)(c)Section 13(3)Section 2(15)Section 250(6)

Charitable बनाम Circle-1,(Exemptions), Trust, C/o G.D. Goenka Public Chandigarh. School, Akhnoor Road, Jammu. "थायीलेखासं./PAN NO: AAATO1533A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri P.N. Arora, Adv. राज"व क" ओर से/ Revenue by : Shri Ashok Khanna, Addl. CIT सुनवाई क" तार"ख/Date of Hearing : 04.08.2021 उदघोषणा क" तार"ख/Date

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

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

section 13(3) of IT Act. In this regard it is submitted that Sh G S Sardana is the chairman of the Manav Mangal Schools. Sh. Sanjay Sardana and Sandeep Sardana are two Directors of the Manav Mangal Schools having three schools (Manav Mangal High School, Sector 21, Chandigarh, Manav Mangal School Sector 11 Panchkula and Manav Mangal Smart School

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

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

section 13(3) of IT Act. In this regard it is submitted that Sh G S Sardana is the chairman of the Manav Mangal Schools. Sh. Sanjay Sardana and Sandeep Sardana are two Directors of the Manav Mangal Schools having three schools (Manav Mangal High School, Sector 21, Chandigarh, Manav Mangal School Sector 11 Panchkula and Manav Mangal Smart School

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

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

section 13(3) of IT Act. In this regard it is submitted that Sh G S Sardana is the chairman of the Manav Mangal Schools. Sh. Sanjay Sardana and Sandeep Sardana are two Directors of the Manav Mangal Schools having three schools (Manav Mangal High School, Sector 21, Chandigarh, Manav Mangal School Sector 11 Panchkula and Manav Mangal Smart School

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

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

section 13(3) of IT Act. In this regard it is submitted that Sh G S Sardana is the chairman of the Manav Mangal Schools. Sh. Sanjay Sardana and Sandeep Sardana are two Directors of the Manav Mangal Schools having three schools (Manav Mangal High School, Sector 21, Chandigarh, Manav Mangal School Sector 11 Panchkula and Manav Mangal Smart School

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

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

section 13(3) of IT Act. In this regard it is submitted that Sh G S Sardana is the chairman of the Manav Mangal Schools. Sh. Sanjay Sardana and Sandeep Sardana are two Directors of the Manav Mangal Schools having three schools (Manav Mangal High School, Sector 21, Chandigarh, Manav Mangal School Sector 11 Panchkula and Manav Mangal Smart School

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

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

section 13(3) of IT Act. In this regard it is submitted that Sh G S Sardana is the chairman of the Manav Mangal Schools. Sh. Sanjay Sardana and Sandeep Sardana are two Directors of the Manav Mangal Schools having three schools (Manav Mangal High School, Sector 21, Chandigarh, Manav Mangal School Sector 11 Panchkula and Manav Mangal Smart School

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

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

section 13(3) of IT Act. In this regard it is submitted that Sh G S Sardana is the chairman of the Manav Mangal Schools. Sh. Sanjay Sardana and Sandeep Sardana are two Directors of the Manav Mangal Schools having three schools (Manav Mangal High School, Sector 21, Chandigarh, Manav Mangal School Sector 11 Panchkula and Manav Mangal Smart School

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

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

section 13(3) of IT Act. In this regard it is submitted that Sh G S Sardana is the chairman of the Manav Mangal Schools. Sh. Sanjay Sardana and Sandeep Sardana are two Directors of the Manav Mangal Schools having three schools (Manav Mangal High School, Sector 21, Chandigarh, Manav Mangal School Sector 11 Panchkula and Manav Mangal Smart School

M/S SHAHEED KARTAR SINGH SARABHA CHARITABLE TRUST (REGD.),LUDHIANA vs. CIT(A)-4, LUDHIANA

In the result, appeal of the assessee is allowed

ITA 1254/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh02 Dec 2020AY 2015-16
For Appellant: Shri Ashwani Kumar, C.A Shri Aditya Kumar, C.A Shri Bhawesh Jindal, C.A Miss UdiFor Respondent: Shri Sandeep Dahiya, CIT
Section 250(6)Section 271(1)(c)

250(6) of the Income Tax Act, 1961 was passed by the Ld. Commissioner of Income Tax (Appeals)-4, Ludhiana on 27.03.2019 which was received by the appellant on 16.05.2019. The appellant is Charitable Trust and considering the fact that an appeal before the Hon'ble Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh was already filed on 13.02.2019 (bearing