SHUBH KARMAN TRUST,MOHALI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS),CHANDIGARH, CHANDIGARH

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

Bench: The Appeal Is Finally Heard Or Disposed Off. 4. That The Order Of The Ld. Commissioner Of Income Tax Is Erroneous, Arbitrary, Opposed To Law & Facts Of The Case & Is, Thus, Untenable.

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

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

trust is wholly or substantially of religious nature, section 80G(5) can't be granted. 5. In view of the above discussions, the present application of the applicant filed in Form 10AB u/s 80G(5)(iii) of the Act is rejected as the aims and objects of the society are religious in nature and also as per financials

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

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

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

iii) which is meant for new institutions which came into existence after 01.04.2021 and due to this anomaly, ld. Commissioner did not grant approval to the assessee under Section 80G(5)(vi) of the Income Tax Act. We find that assessee Trust is already registered and only error committed by the assessee is the filing of the application under

SHREE KHATU SHYAM PARIWAR CHARITABLE TRUST,PATIALA vs. CIT EXEMPTIONS, CHANDIGARH, CHANDIGARH

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

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 775/Chd/2023 "नधा"रण वष" / Assessment Year: 2024-25 Shree Khatu Shyam Pariwar Vs. The Cit Exemptions, बनाम Charitable Trust, Chandigarh Lal Masjid Road, Opp. Pnb Bank, Sherawalan Gate, Patiala "थायी लेखा सं./Pan No: Aawts2039K अपीलाथ"/ Appellant ""यथ"/ Repsondent

Charitable Trust [2024 (3) TMI 1201 - ITAT CHENNAI] while passing the order the Tribunal held that the Timeline prescribed under clause (iii) of first proviso to section 80G(5

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

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)

iii) CIT, Faridabad Vs. IILM Foundation Academy [2016] 75 Taxman 215- (P&H High Court) 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

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

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

TARA RIPU DAMANPAL TRUST,KURUKSHETRA vs. CIT EXEMPTION, CHANDIGARH

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

trust had filed an application for grant of registration under section 80G(5)(iii) on 26.06.2024. In response to the notices issued by the CIT(E), the assessee had initially failed to respond within the prescribed dates but subsequently submitted its reply on 09.12.2024. Along with the reply, the assessee furnished certain details and submissions in support of its 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

iii) given by the CIT (exemption) that the object of trust are to be noted whereby apart from the CSR activities, the Activities in the nature of eradicating hunger and poverty, promotion of education, promoting gender equality etc. are also provided. These activities are in the nature of public charity. Further, the CSR Activities itself are in the nature

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

In the result, Revenue’s appeal is dismissed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 880/Chd/2019 "नधा"रण वष" / Assessment Years : 2014-15 The Dcit, Vs. M/S Aryans Educational & बनाम Circle-1 (Exemptions), Charitable Trust, Chandigarh # 2129, Phase-X, Mohali "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/ Appellant ""यथ"/ Repsondent

iii. That the appellant craves to leave, add or amend any grounds of appeal on or before the appeal is heard or disposed of. 2. Appeal on Ground No.1 is against the allowance of benefit u/s 11 of the Income Tax Act, 1961 (in short 'the Act') by the ld. CIT(A) without appreciating that there is a clear violation

DCIT, CHANDIGARH vs. ACE EDUCATIONAL & CHARITABLE SOCIETY, MOGA

In the result all the above appeals filed by the Revenue

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

III That the order of Ld. CIT(A)-4, Ludhiana has erred in law while not considering Section 13(l)(c) of the I.T. Act, 1961, according to which, any income of the trust directly or indirectly applied for the benefit of any person referred to in Section 13(3) of the Act shall not be excluded from the total

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. M/S SHIVA EDUCATIONAL TRUST, MOGA

In the result all the above appeals filed by the Revenue

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

III That the order of Ld. CIT(A)-4, Ludhiana has erred in law while not considering Section 13(l)(c) of the I.T. Act, 1961, according to which, any income of the trust directly or indirectly applied for the benefit of any person referred to in Section 13(3) of the Act shall not be excluded from the total