ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

charitable institution created or established before the commencement of this Act, the provisions of sub-clause (ii) shall not apply to any use or application, whether directly or indirectly, of any part of such income or any property of the trust or institution for the benefit of any person referred to in sub-section (3) in so far as such

CHANDIGARH EDUCATIONAL TRUST,MOHALI vs. PR.CIT-CENTRAL,GURGAON, AT CHANDIGARH

3) of the Act and that the assessee was indulged in siphoning off its funds by booking bogus expenses and diversion of its funds to its trustees in clear violation of the provisions of section 12AA(4) r.w.s 13(1) of the Act. The reliance was placed on the following case laws: • Commissioner of Income-tax (Exemptions) Vs. Jagannath Gupta

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

3) of the Act and that the assessee was indulged in siphoning off its funds by booking bogus expenses and diversion of its funds to its trustees in clear violation of the provisions of section 12AA(4) r.w.s 13(1) of the Act. The reliance was placed on the following case laws: • Commissioner of Income-tax (Exemptions) Vs. Jagannath Gupta

CHANDIGARH EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL)-GURGAON, AT CHANDIGARH

3) of the Act and that the assessee was indulged in siphoning off its funds by booking bogus expenses and diversion of its funds to its trustees in clear violation of the provisions of section 12AA(4) r.w.s 13(1) of the Act. The reliance was placed on the following case laws: • Commissioner of Income-tax (Exemptions) Vs. Jagannath Gupta

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 trust or society runs any other unit for business purpose, which gives rise to profit, then separate books of accounts are to be maintained. According to the AO, such books of accounts were not maintained for the chemists shop. On the basis of above reasoning, the ld.AO has denied the benefit of sections 11 and 12 to the assessee

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

31-07-2014 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 147 of the Act on 20-03-2013. The grounds of appeal read as under: - 1. On the facts and in the circumstances of the case the Ld. CIT(A) has erred in deleting the addition for claim

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

31-07-2014 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 147 of the Act on 20-03-2013. The grounds of appeal read as under: - 1. On the facts and in the circumstances of the case the Ld. CIT(A) has erred in deleting the addition for claim

DEPUTY COMMISSIONER OF INCOME TAX, YAMUNANAGAR vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

31-07-2014 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 147 of the Act on 20-03-2013. The grounds of appeal read as under: - 1. On the facts and in the circumstances of the case the Ld. CIT(A) has erred in deleting the addition for claim

DCIT vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

31-07-2014 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 147 of the Act on 20-03-2013. The grounds of appeal read as under: - 1. On the facts and in the circumstances of the case the Ld. CIT(A) has erred in deleting the addition for claim

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

Appeal is allowed

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

Section 80G registration(s) since 25/02/1997 and 14/12/2012 respectively. The Assessing Officer noticed during the course of scrutiny that it had paid interest of Rs. 1,13,41,361/- to one of its trustee Shri Hoshiar Singh Grewal qua net balance with ITA 174/Chd/2019_M/s Shaheed Kartar Singh 3 Sarabha Charitable Trust Vs DCIT(E) interest

KDDL ETHOS FOUNDATION,CHANDIGARH vs. CIT(EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee stands allowed

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 209/Chd/2021 (U/S 12Aa) Kddl Ethos Foundation, The Commissioner Of Income बनाम Sco 88-89, Tax (Exemptions), Sector 8-C, Chandigarh Chandigarh "थायी लेखा सं./Pan No: Aactk7915Q अपीलाथ"/Appellant ""यथ"/Respondent

3. CIT Vs. J.K. Charitable Trust [1991] 196 ITR 31 (Allahabad) 4. Director of Income-tax (Exemptions) v Bagri Foundation [2010] 192 Taxman 309 (Delhi) ITA No. 209-Chd-2021 KDDL Ehtos Foundation, Chandigarh 5 3.1 The Ld. AR while relying on the above mentioned judicial precedents vehemently argued that there is no finding by the Ld. CIT(E) that

M/S ARYANS EDUCATIONAL AND CHARITABLE TRUST,MOHALI vs. DCIT, C-1, (E), CHANDIGARH

In the result, appeal of the assessee is partly allowed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 821/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 M/S Aryans Educational & Vs. The Dcit, Circle-1 Charitable Trust, बनाम (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./Pan No: Aabta7550L

Trust in Civil appeal no. 1381 of 2019, wherein Apex Court overruled the decision of Kolkata High Court, holding it to be erroneous and contrary to plain language of section 12AA(3) of the Act. The Apex Court has held that even a single instance of bogus donation would dent the claims of being charitable. This judgment also negates

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

31 Years Mr. Sandeep October 14, Principal: Manav Mangal B.E.(Hons), PGDCA (Gold Sardana 1988 High School. Medalist) Chandigarh & Director: [13(3)(d)] Manav Mangal Group of Schools 29 Years Mrs. Anjali November 01, Vice-Principal M.Sc, M.Phil., B.Ed 1990 Sardana [13(3)(d)] Mrs. Monica September Vice-Principal B.Com, B.Ed 27 Years Sardana 01, 1992 [13(3)(d)] Head

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

31 Years Mr. Sandeep October 14, Principal: Manav Mangal B.E.(Hons), PGDCA (Gold Sardana 1988 High School. Medalist) Chandigarh & Director: [13(3)(d)] Manav Mangal Group of Schools 29 Years Mrs. Anjali November 01, Vice-Principal M.Sc, M.Phil., B.Ed 1990 Sardana [13(3)(d)] Mrs. Monica September Vice-Principal B.Com, B.Ed 27 Years Sardana 01, 1992 [13(3)(d)] Head

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

31 Years Mr. Sandeep October 14, Principal: Manav Mangal B.E.(Hons), PGDCA (Gold Sardana 1988 High School. Medalist) Chandigarh & Director: [13(3)(d)] Manav Mangal Group of Schools 29 Years Mrs. Anjali November 01, Vice-Principal M.Sc, M.Phil., B.Ed 1990 Sardana [13(3)(d)] Mrs. Monica September Vice-Principal B.Com, B.Ed 27 Years Sardana 01, 1992 [13(3)(d)] Head

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

31 Years Mr. Sandeep October 14, Principal: Manav Mangal B.E.(Hons), PGDCA (Gold Sardana 1988 High School. Medalist) Chandigarh & Director: [13(3)(d)] Manav Mangal Group of Schools 29 Years Mrs. Anjali November 01, Vice-Principal M.Sc, M.Phil., B.Ed 1990 Sardana [13(3)(d)] Mrs. Monica September Vice-Principal B.Com, B.Ed 27 Years Sardana 01, 1992 [13(3)(d)] Head

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

31 Years Mr. Sandeep October 14, Principal: Manav Mangal B.E.(Hons), PGDCA (Gold Sardana 1988 High School. Medalist) Chandigarh & Director: [13(3)(d)] Manav Mangal Group of Schools 29 Years Mrs. Anjali November 01, Vice-Principal M.Sc, M.Phil., B.Ed 1990 Sardana [13(3)(d)] Mrs. Monica September Vice-Principal B.Com, B.Ed 27 Years Sardana 01, 1992 [13(3)(d)] Head

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

31 Years Mr. Sandeep October 14, Principal: Manav Mangal B.E.(Hons), PGDCA (Gold Sardana 1988 High School. Medalist) Chandigarh & Director: [13(3)(d)] Manav Mangal Group of Schools 29 Years Mrs. Anjali November 01, Vice-Principal M.Sc, M.Phil., B.Ed 1990 Sardana [13(3)(d)] Mrs. Monica September Vice-Principal B.Com, B.Ed 27 Years Sardana 01, 1992 [13(3)(d)] Head

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

31 Years Mr. Sandeep October 14, Principal: Manav Mangal B.E.(Hons), PGDCA (Gold Sardana 1988 High School. Medalist) Chandigarh & Director: [13(3)(d)] Manav Mangal Group of Schools 29 Years Mrs. Anjali November 01, Vice-Principal M.Sc, M.Phil., B.Ed 1990 Sardana [13(3)(d)] Mrs. Monica September Vice-Principal B.Com, B.Ed 27 Years Sardana 01, 1992 [13(3)(d)] Head