SHRI SANATAN DHARAM MAHAVIR DAL,PATIALA vs. CIT (EXEMPTIONS), CHANDIGARH

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

Bench: The Appeal Is Finally Heard For Disposal.

charitable activities before seeking provisional approval under Clause (iv) to First Proviso to section 80G(5) of the Act would ever be entitled to grant of final registration under Clause (iii) to First Proviso to section 80G(5) of the Act even after grant of provisional approval, which would make the relevant provisions of section 80G(5) otiose and defeat

FI FOUNDATION,KALKA vs. JAISHREE SHARMA, CIT EXEMPTIONS, CHANDIGARH, CHANDIGARH

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

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

charitable activities before seeking provisional approval under Clause (iv) to First Proviso to section 80G(5) of the Act would ever be entitled to grant of final registration under Clause (iii) to First Proviso to section 80G(5) of the Act even after grant of provisional approval, which would make the relevant provisions of section 80G(5) otiose and defeat

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

charitable purpose and registered under the Society Registration Act (XXI of 1860) vide Registration No. 2650 of 2009-10 on 28.10.2009. The assessee society / Trust is Registered under section 12AA of the Act vide order dt. 22/02/2011 of Ld. CIT-II, Chandigarh w.e.f A.Y. 2011-12 and also registered under section 80G(5)(vi) of the Act vide order

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

charitable purpose and registered under the Society Registration Act (XXI of 1860) vide Registration No. 2650 of 2009-10 on 28.10.2009. The assessee society / Trust is Registered under section 12AA of the Act vide order dt. 22/02/2011 of Ld. CIT-II, Chandigarh w.e.f A.Y. 2011-12 and also registered under section 80G(5)(vi) of the Act vide order

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

charitable purpose and registered under the Society Registration Act (XXI of 1860) vide Registration No. 2650 of 2009-10 on 28.10.2009. The assessee society / Trust is Registered under section 12AA of the Act vide order dt. 22/02/2011 of Ld. CIT-II, Chandigarh w.e.f A.Y. 2011-12 and also registered under section 80G(5)(vi) of the Act vide order

ACE EDUCATIONAL & CHARITABLE TRUST,SANGRUR vs. CIT (EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee is treated s allowed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2016-17 Onwards (U/S 12Aa)

iv) Addl .CIT Vs. Surat Art Silk Cloth Manufacturers Association [1979] 2 Taxman 501 (SC) v) Meritta Welfare Trust v CIT, Dehradun [2015] 56 Taxman 363 363 ITAT Delhi vi) Shri Gian Ganga Vocational & Educational Society Vs. CIT, Rohtak [2013] 35 Taxman 17 – ITAT Delhi 5. The Ld. counsel has further submitted that the Legislature has given an option

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

iv) given by the CIT (exemption), no activities in sync with the requirement of the Companies Act has taken place in the trust so far. For the purpose of granting registration under Section 12AA only two factors are to be seen by the CIT (E) which are the objects of the trust being charitable in nature and the genuineness

M/S PSTCL CSR TRUST,PATIALA vs. CIT(E), CHANDIGARH

In the result, the appeal of the assessee is allowed

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

iv) given by the CIT (exemption), no activities in sync with the requirement of the Companies Act has taken place in the trust so far. For the purpose of granting registration under Section 12AA only two factors are to be seen by the CIT (E) which are the objects of the trust being charitable in nature and the genuineness

DCIT, C-1 (E), CHANDIGARH vs. M/S SHRI AUROBINDO SOCIO ECONOMIC & MANAGEMENT RESEARCH INSTITUTE, LUDHINA

In the result, whereas the assessee's appeal in ITA

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

80G of the Act on account of these donations does not take away the character of the donations made by the donors as corpus donations. Merely because it is the employees of the donor companies who made donations doe not establish that it was a mode of taking back the salaries paid to them by the sister concerns. These appear

SIR AUROBINDO SOCIO ECONOMIC & MANAGEMENT RESEARCH INSTITUTE,LUDHIANA vs. DCIT, C-1 (E), CHANDIGARH

In the result, whereas the assessee's appeal in ITA

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

80G of the Act on account of these donations does not take away the character of the donations made by the donors as corpus donations. Merely because it is the employees of the donor companies who made donations doe not establish that it was a mode of taking back the salaries paid to them by the sister concerns. These appear

SIDH SHRI BABA BALAK NATH JI TRUST ,JAWALAMUKHI vs. CIT(EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Ms. Annapurna Gupta & Shri R. L. Negiआयकरअपीलसं./Ita No. 299/Chd/2020 "नधा"रणवष" / Assessment Year: 2019-20 Sidh Shri Baba Balak Nath Ji Commissioner Of Income Tax , बनाम Trust, Teh. Jawalamukhi, Exemption , Chandigarh Kangra, H. P. "थायीलेखासं./Pan No : Aawts 8003R अपीलाथ"/Appellant ""यथ"/Respondent

Trust v. CIT(E), Chandigarh 4 found to have been created for religious purposes, which, it was pointed out, as per section 80G (5) explanation 3 did not qualify as charitable purposes to be entitled to approval under the said section. Our attention was drawn to section 80G(5) and the explanation 3 thereto as under: “Sub-section (5) This

THAKUR SATYANARAYAN KAPURIA MANDIR NYAS RAMPUR,RAMPUR BUSHAHAR vs. CIT EXEMPTIONS, CHANDIGARH

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 137/Chd/2025 "नधा"रण वष" / Assessment Year: 2025-26 Thakur Satyanarayan Kapuria The Cit (Exemptions), Mandir Nyas, Rampur. Vs Sector 17-E, Chandigarh. "थायी लेखा सं./Pan No: Aabtt7216N अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Vinay Sharma, Advocate Revenue By : Shri Bharat Bhushan Garg, Cit Dr Date Of Hearing : 11.11.2025 Date Of Pronouncement : 02.02.2026

iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely :—- (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste;" 4.2 An explanation to the above section has been inserted by the Finance

SOCIETY FOR TECHOLOGY BUSINESS INCUBATOR,MOHALI vs. THE CIT (EXEMPTIONS) CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

2. Section Code : 14-Clause(iii) of first proviso to sub- section (5) of Section 80G. 5. The ld. CIT (E) did not dispute about the charitable activities carried out by the assessee but denied the registration on the ground that assessee was earlier granted provisional registration which should not have been granted to it because it has commenced

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

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

M/S RAGHU NATH RAI MEMORIAL EDUATIONAL & CHARITABLE TRUST,MOHALI vs. CIT (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is, therefore,

Bench: Ms.Diva Singh & Ms.Annapurna Gupta(Under Section (5)(Vi) Of The Act) Raghu Nath Rai Memorial Vs. The Cit(Exemption), Educational & Charitable Trust, Chandigarh. H.No.2350, Sector 71, Mohali. Pan: Aaatr6500J (Appellant) (Respondent)

80G. (1) In computing the total income of an assessee, there shall be deducted, in accordance with and subject to the provisions of this section. ………………………. ……………………… ……………………. (5) This section applies to donations to any institution or fund referred to in sub-clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose

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

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

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

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

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

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds