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 society engaged in running of an Educational Institution and registered under section 12AA of the Act. For the year under consideration, the assessee society filed its return of income claiming exemption under section 11 and declaring NIL income. Subsequently, basis information that the assessee society had made huge cash deposits of Rs. 1,41,50,000/- in its saving

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 society engaged in running of an Educational Institution and registered under section 12AA of the Act. For the year under consideration, the assessee society filed its return of income claiming exemption under section 11 and declaring NIL income. Subsequently, basis information that the assessee society had made huge cash deposits of Rs. 1,41,50,000/- in its saving

DCIT, C-,1 (E), CHANDIGARH vs. M/S PUNJAB MEDICAL FOUNDATION CHARITABLE TRUST, JALANDHAR

In the result, appeal of the Revenue is dismissed

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-"नधा"रण वष"/ Asstt.Year: 2014-15 Dcit, Cir.1(Exemption) M/S.Punjab Medical Foundation Chandigarh. Vs. Charitable Trust 63-64, Waryam Nagar Cool Road, Jalandhar Pan : Aaatp 5171 B (Applicant) (Responent) : Shri Sudhir Sehal, Advocate Assessee By Revenue By : Shri Ashok K. Khana, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 18/11/2020 घोषणा क" तार"ख /Date Of Pronouncement: 21/12/2020 आदेश/O R D E R

charitable within the meaning of section 2(15) of the IT Act and therefore the surplus of Rs. 2,09,98,893 is to be taxed as income in the capacity of an AOP. 4.8 AO has also held that professional payments of Rs.65,42,155 are covered by provisions of section 13(l)(c) of the IT Act r.w.s

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

253 contemplates that the\nTribunal may admit an appeal or permit filing of memorandum\nof cross- objections after expiry of relevant period, if it is\nsatisfied that there was a sufficient cause for not presenting\nit within that period. This expression sufficient cause\nemployed in the section has also been used identically in sub-\nsection 3 of section

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

253 contemplates that the\nTribunal may admit an appeal or permit filing of memorandum\nof cross- objections after expiry of relevant period, if it is\nsatisfied that there was a sufficient cause for not presenting\nit within that period. This expression sufficient cause\nemployed in the section has also been used identically in sub-\nsection 3 of section

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

253 contemplates that the\nTribunal may admit an appeal or permit filing of memorandum\nof cross- objections after expiry of relevant period, if it is\nsatisfied that there was a sufficient cause for not presenting\nit within that period. This expression sufficient cause\nemployed in the section has also been used identically in sub-\nsection 3 of section

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

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

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

INDIAN RED CROSS SOCIETY DISTT BRANCH SAS NAGAR ,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH , CHANDIGARH

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By Din & Notice/Order No. Itba/Exm/F/Exm45/2023-2024/1062081242(1) Dt. 06/03/2024 Which Was Passed By Cit (E), Chandigarh In Response To Assessee’S Application No. Cit Exemptions Chandigarh/2023-24/12Aa/11109 For Final Approval Of The Trust Under Section 80G (5)(Iii) Of The Income Tax Act, 1961 Dt. 23/09/2023; Which Application Was Filed In Form No. 10Ab Under Rule 11Aa Of The Income Tax Rules 1962. The Said Application Was Rejected As Non Maintainable Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G Of The Income Tax Act, 1961. Therefore The Present Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against

253 of the Income Tax Act, 1961 before us against the said rejection order dt. 06/03/2024 which is hereinafter referred to as “impugned order”. Factual Matrix 3. The Red Cross Society is globally recognized body for its laudable objectives and the work done by them both during the time of peace & war are remarkable. 4. The Assessee herein

M/S PUNJAB HERITAGE & TOURISM PROMOTION BOARD,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

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

1 . That the order of the Learned Commissioner of Income Tax (Appeals) is not a complete speaking order, is erroneous and opposed to law and facts in parts. 2 . That the Learned Commissioner of Income Tax(Appeals) has erred in interpreting section 11(2) of the Income Tax Act, 1961 viz a viz the underutilized receipts