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

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 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 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

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

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

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

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

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

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 , 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

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

AMAR NATH BHAGWANTI CHARITABLE TRUST,PATIALA vs. CIT(EXEMPTIONS), CHANDIGARH

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

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

Charitable बनाम The CIT(E), Trust, Chandigarh 146 S, Punjabi Bagh, Patiala, Punjab- 147001 "ायी लेखा सं./PAN NO: AABTA7006K अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Vibhor Garg, C.A राज" की ओर से/ Revenue by : Shri Rohit Sharma, CIT DR सुनवाई की तारीख/Date of Hearing : 31/07/2024 उदघोषणा की तारीख/Date of Pronouncement : 12/08/2024

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

4 page 3 of the Assessment order which aver that the expenses were necessary for the purposes of the trust as the advertisement and travel were part of the trust in promoting the heritage of the state. Further the penal interest on FDR too was incurred for the objects of the trusts.The Learned AO holding that the trust

THE AMBALA BOARD OF EDUCATION,CHANDIGARH vs. THE CIT (EXEMPTIONS), CHANDIGARH

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

253 of the Income Tax Act, 1961 who is aggrieved by order of CIT(Exemptions) Chandigarh bearing No. ITBA/EXM/EXM45/2023-2024/1054593452(1) DT. 26/07/2023 which is hereinafter referred to as “impugned order” for the sake of brevity. Factual Matrix 2. An application for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 was filed by the assessee