M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

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

40A(3) of the Act is unsustainable. As in the cited case, here also, there is no evidence worth its name to incriminate the assessee and this conclusion has been arrived at only on premises and conjectures, rendering it unsustainable in the eye of law. ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 38 12. Then

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

Charitable Organisation, where the amount so paid is in excess of what may be reasonably paid for such services. Person defined above includes; (i) the author of the trust or the founder of the institution, (ii) any person who has made a substantial contribution to the trust or institution, [that is to say, any person whose total contribution during

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

Charitable Organisation, where the amount so paid is in excess of what may be reasonably paid for such services. Person defined above includes; (i) the author of the trust or the founder of the institution, (ii) any person who has made a substantial contribution to the trust or institution, [that is to say, any person whose total contribution during

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

Charitable Organisation, where the amount so paid is in excess of what may be reasonably paid for such services. Person defined above includes; (i) the author of the trust or the founder of the institution, (ii) any person who has made a substantial contribution to the trust or institution, [that is to say, any person whose total contribution during

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

Charitable Organisation, where the amount so paid is in excess of what may be reasonably paid for such services. Person defined above includes; (i) the author of the trust or the founder of the institution, (ii) any person who has made a substantial contribution to the trust or institution, [that is to say, any person whose total contribution during

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

Charitable Organisation, where the amount so paid is in excess of what may be reasonably paid for such services. Person defined above includes; (i) the author of the trust or the founder of the institution, (ii) any person who has made a substantial contribution to the trust or institution, [that is to say, any person whose total contribution during

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

Charitable Organisation, where the amount so paid is in excess of what may be reasonably paid for such services. Person defined above includes; (i) the author of the trust or the founder of the institution, (ii) any person who has made a substantial contribution to the trust or institution, [that is to say, any person whose total contribution during

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

Charitable Organisation, where the amount so paid is in excess of what may be reasonably paid for such services. Person defined above includes; (i) the author of the trust or the founder of the institution, (ii) any person who has made a substantial contribution to the trust or institution, [that is to say, any person whose total contribution during

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

Charitable Organisation, where the amount so paid is in excess of what may be reasonably paid for such services. Person defined above includes; (i) the author of the trust or the founder of the institution, (ii) any person who has made a substantial contribution to the trust or institution, [that is to say, any person whose total contribution during

ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1,EXEMPTION,CHANDIGARH, CHANDIGARH vs. HERITAGE EDUCATIONAL SOCIETY, C/O DELHI PUBLIC SCHOOL

In the result, all the appeals filed by the Department

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

charitable trusts. According to the assessee, the members were being provided salary/honorarium for the services they perform for the society which includes expenditures they incur for the purpose of the society such as travel for attending meetings with CBSE Board, DPS society, etc. This interpretation is misplaced and cannot be accepted. What was allowed as per the Memorandum was reimbursement

ASSISSTANT COMMISSONER OF INCOME TAX, CIRCLE-1, EXEMPTION, CHANDIGARH, CHANDIGARH vs. HERITAGE EDUCATIONAL SOCIETY, C/O DELHI PUBLIC SCHOOL

In the result, all the appeals filed by the Department

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

charitable trusts. According to the assessee, the members were being provided salary/honorarium for the services they perform for the society which includes expenditures they incur for the purpose of the society such as travel for attending meetings with CBSE Board, DPS society, etc. This interpretation is misplaced and cannot be accepted. What was allowed as per the Memorandum was reimbursement

ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, CHANDIGARH, CHANDIGARH vs. HERITAGE EDUCATION SOCIETY , C/O DELHI PUBLIC SCHOOL

In the result, all the appeals filed by the Department

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

charitable trusts. According to the assessee, the members were being provided salary/honorarium for the services they perform for the society which includes expenditures they incur for the purpose of the society such as travel for attending meetings with CBSE Board, DPS society, etc. This interpretation is misplaced and cannot be accepted. What was allowed as per the Memorandum was reimbursement

ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, EXEMPTION, CHANDIGARH, CHANDIGARH vs. HERITAGE EDUCATIONAL SOCIETY, C/O DELHI PUBLIC SCHOOL

In the result, all the appeals filed by the Department

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

charitable trusts. According to the assessee, the members were being provided salary/honorarium for the services they perform for the society which includes expenditures they incur for the purpose of the society such as travel for attending meetings with CBSE Board, DPS society, etc. This interpretation is misplaced and cannot be accepted. What was allowed as per the Memorandum was reimbursement