CT EDUCATIONAL SOCIETY,JALANDHAR vs. DCIT, CHANDIGARH

In the result, the appeal filed by the Assessee is Partly Allowed for\nStatistical Purposes as per the directions above

charitable purpose as defined in Section 2(15) of the\nIncome Tax Act.The assessee society is affiliated with Central Board of Secondary\nEducation (CBSE), Punjab Technical University (PTU), All India Council of Technical\nEducation (AICTE), Council of Architecture. All of these are Governmental Bodies\npromoting and imparting education, and assessee society is affiliated and\nassociated with them. All these facts

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. THE INSTITUTION OF CIVIL ENGINEERS SOCIETY, LUDHIANA

In the result, appeal of the Revenue is dismissed

Charitable or\nreligious trust - Denial of exemption (Sub-section (l)(c)) - Assessment year 2011-\nAssessee-society claimed exemption under section 11 - Assessing Officer\nconcluded that quantum jump in payment of salary to its executive director in\n assessment year under, appeal being unreasonable was in violation of section\n13(1)(c) and, therefore, he denied exemption under section 11 However

JCIT(OSD), C-1, (E), CHANDIGARH vs. THE SIKH EDUCATIONAL SOCIETY, PATIALA

Bench: The Ld. Cit(A) Against Assessment Order Dt. 30/03/2013 Which Was Passed By Additional Commissioner Of Income Tax, Patiala Range, Patiala, Punjab Which Order Is Hereinafter Referred To As “Ao’S Order”.

TDS returns showing payments made to various artisans containing their PAN's. g) The books of account maintained in the regular course of business. The newly constructed buildings are still there. Your goodself is most welcome to inspect the same. Even otherwise, the inspection of the building by your goodself does not depend on the invitation of the assessee

THE SIKH EDUCATIONAL SOCIETY,PATIALA vs. ADDL. CIT, RANGE, PATIALA

Bench: The Ld. Cit(A) Against Assessment Order Dt. 30/03/2013 Which Was Passed By Additional Commissioner Of Income Tax, Patiala Range, Patiala, Punjab Which Order Is Hereinafter Referred To As “Ao’S Order”.

TDS returns showing payments made to various artisans containing their PAN's. g) The books of account maintained in the regular course of business. The newly constructed buildings are still there. Your goodself is most welcome to inspect the same. Even otherwise, the inspection of the building by your goodself does not depend on the invitation of the assessee

HIMACHAL DENTAL COLLEGE,SUNDER NAGAR vs. ITO (TDS), PALAMPUR

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

Bench: Ms. Diva Singh & Ms. Annapurna Guptaassessment Year : 2009-10 Himachal Dental College, Vs. The Ito (Tds), Sunder Nagar (Hp). Palampur (Hp). Tan No. : Ptlhi1061B (Appellant) (Respondent)

Charitable Trust was mentioned. It has been stated that the Trust runs the Himachal Pradesh Dental College, Sunder Nagar. TDS

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 Trust 327 ITR 0073. 7. Now the department is in appeal. ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) 8. The ld. CIT-DR strongly supported the order passed by the A.O. and reiterated the observations made in the assessment order. It was further submitted that the payment of salary to the trustee / members

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 Trust 327 ITR 0073. 7. Now the department is in appeal. ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) 8. The ld. CIT-DR strongly supported the order passed by the A.O. and reiterated the observations made in the assessment order. It was further submitted that the payment of salary to the trustee / members

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 Trust 327 ITR 0073. 7. Now the department is in appeal. ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) 8. The ld. CIT-DR strongly supported the order passed by the A.O. and reiterated the observations made in the assessment order. It was further submitted that the payment of salary to the trustee / members

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 Trust 327 ITR 0073. 7. Now the department is in appeal. ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) 8. The ld. CIT-DR strongly supported the order passed by the A.O. and reiterated the observations made in the assessment order. It was further submitted that the payment of salary to the trustee / members

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 Trust 327 ITR 0073. 7. Now the department is in appeal. ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) 8. The ld. CIT-DR strongly supported the order passed by the A.O. and reiterated the observations made in the assessment order. It was further submitted that the payment of salary to the trustee / members

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 Trust 327 ITR 0073. 7. Now the department is in appeal. ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) 8. The ld. CIT-DR strongly supported the order passed by the A.O. and reiterated the observations made in the assessment order. It was further submitted that the payment of salary to the trustee / members

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 Trust 327 ITR 0073. 7. Now the department is in appeal. ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) 8. The ld. CIT-DR strongly supported the order passed by the A.O. and reiterated the observations made in the assessment order. It was further submitted that the payment of salary to the trustee / members

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 Trust 327 ITR 0073. 7. Now the department is in appeal. ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) 8. The ld. CIT-DR strongly supported the order passed by the A.O. and reiterated the observations made in the assessment order. It was further submitted that the payment of salary to the trustee / members

DCIT, CHANDIGARH vs. M/S THE TRIBUNE TRUST, CHANDIGARH

In the result, the appeal of the Revenue is allowed

Bench: Shri Sanjay Garg & Ms.Annapurna Guptathe D.C.I.T., Vs. M/S The Tribune Trust, Circle 4(1), Sector 29-C, Chandigarh. Chandigarh. Pan: Aaatt2141D (Appellant) (Respondent)

Charitable Foundation, 164 ITR 439 and Hon'ble Gujarat High Court in the case of Shri Plot Swetamber Murti Pujak Jain Manal, 211 ITR 293. 5. Aggrieved by the same, the Revenue has come up in appeal before us, raising following effective grounds: 1. On the facts and in the circumstances of the case

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, SECTOR 17

In the result, this appeal of the Assessee stands dismissed

trust, and its disbursement is not at the discretion of the\nappellant. Hence, such Cess cannot be considered for the purpose of determining\napplication or accumulation under section 11.\n2.\nConstitution of the Board and Cess collection is a Statutory mandate\n2.1 The Appellant Board has been constituted under a Central Act with a statutory\nmandate to safeguard the welfare

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

trust, and its disbursement is not at the discretion of the\nappellant. Hence, such Cess cannot be considered for the purpose of determining\napplication or accumulation under section 11.\n2.\nConstitution of the Board and Cess collection is a Statutory mandate\n2.1 The Appellant Board has been constituted under a Central Act with a statutory\nmandate to safeguard the welfare

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. CIT(EXEMPTION), CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

trust, and its disbursement is not at the discretion of the\nappellant. Hence, such Cess cannot be considered for the purpose of determining\napplication or accumulation under section 11.\n\n2.\nConstitution of the Board and Cess collection is a Statutory mandate\n\n2.1 The Appellant Board has been constituted under a Central Act with a statutory\nmandate to safeguard

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

trust, and its disbursement is not at the discretion of the\nappellant. Hence, such Cess cannot be considered for the purpose of determining\napplication or accumulation under section 11.\n\n2.\nConstitution of the Board and Cess collection is a Statutory mandate\n\n2.1 The Appellant Board has been constituted under a Central Act with a statutory\nmandate to safeguard