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

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section 13

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

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section 13

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

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section 13

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

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section 13

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

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section 13

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

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section 13

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

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section 13

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

3. As per the allegation mentioned in the TEP, the trust M/s Heritage Educational Society, Chandigarh promoted by the family of Mr. Pawan Kumar Bansal Smt. Ambika Soni& Sh. BalKrishan Bansal, which is involved in financial irregularities. The allegation in the TEP is "the account of the society have been grossly misrepresented. In the balance sheet of Heritage Educational Society

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

3. As per the allegation mentioned in the TEP, the trust M/s Heritage Educational Society, Chandigarh promoted by the family of Mr. Pawan Kumar Bansal Smt. Ambika Soni& Sh. BalKrishan Bansal, which is involved in financial irregularities. The allegation in the TEP is "the account of the society have been grossly misrepresented. In the balance sheet of Heritage Educational Society

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

3. As per the allegation mentioned in the TEP, the trust M/s Heritage Educational Society, Chandigarh promoted by the family of Mr. Pawan Kumar Bansal Smt. Ambika Soni& Sh. BalKrishan Bansal, which is involved in financial irregularities. The allegation in the TEP is "the account of the society have been grossly misrepresented. In the balance sheet of Heritage Educational Society

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSION OF INCOME TAX, CL. 1, EXEMPTION, CHANDIGARH

In the result, both the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

3,11,689 Disallowance of Interest on Advances related to 12,09,345 AME Course Disallowance of Revenue Expenditure on AME 14,23,348 Course Non-utilisation of accumulated Funds (FY 2013- 2,90,55,422 14) Excess income over expenditure 1,65,94,302 Total Taxable income 5,23,74,106 ITA Nos. 797 & 798/CHD/2024 A.Y.2014-15

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, both the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

3,11,689 Disallowance of Interest on Advances related to 12,09,345 AME Course Disallowance of Revenue Expenditure on AME 14,23,348 Course Non-utilisation of accumulated Funds (FY 2013- 2,90,55,422 14) Excess income over expenditure 1,65,94,302 Total Taxable income 5,23,74,106 ITA Nos. 797 & 798/CHD/2024 A.Y.2014-15

M/S PINEGROVE INTERNATIONAL CHARITABLE TRUST,CHANDIGARH vs. DCIT, C-1 (E), CHANDIGARH

In the result, the appeal of the assessee is accordingly allowed

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.567/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16

section 13(3) of the Act 9. The Ld.DR, on the other hand, relied on the orders of the authorities below. 10. The next contention raised by the Ld. Counsel for the assessee was against the reasoning of the Ld.CIT(A) for arriving at the conclusion that undue benefit had been given to the trustee by way of rent paid

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

13(1)(c) of the Act. In other words, the AO was of the view that on account of Dr.R.S. Chahal’s relationship with the Society, undue benefit is being extended to him on account of higher payment of professional charges, (iv) the assessee has another women kinder hospital where it has suffered loss, and such loss

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

Section 13(2) and 13(3) of the Act.\n3.2 The AO computed the total assessed income at Rs.10,92,96,818/-, making\nthe following key additions:\nΟ\nSurplus taxed as AOP (Denial of Exemption): Rs.10,20,01,948/-\nDisallowance of Interest (on advances to specified persons): Rs.\n10,61,466/-\nΟ\nDisallowance of Salary to Specified Persons: Rs.21

WINSOME TEXTILE INDUSTRIES LIMITED,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

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

3) for A. Ys. 2011-12 to 2014-15. In this regard, it is pertinent to mention here the provisions of Section 147 which reads as under: "If the assessing office has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of Section 148 to 153, assessee

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”.

13(3) of the Income-tax Act, 1961, as such the expenditure of Rs. 10,06,000/- debited by the assessee under the Head 'Conveyance Allowance" is not allowable for the purpose of Section 11 of the Income-tax Act, 1961. Therefore, the amount of Rs. 10,06,000/- is disallowed and added to the income 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”.

13(3) of the Income-tax Act, 1961, as such the expenditure of Rs. 10,06,000/- debited by the assessee under the Head 'Conveyance Allowance" is not allowable for the purpose of Section 11 of the Income-tax Act, 1961. Therefore, the amount of Rs. 10,06,000/- is disallowed and added to the income of the assessee