SH. MARTIN EKKA S/O SH. LALSAY EKKA,PANCHKULA vs. ITO, WARD -1, PANCHKULA

In the result, the ground no

Bench: SH. SANJAY GARG (Judicial Member)

Section 10(10B) of the IT Act. It was further held by the Hon’ble High court that the yardstick applicable to workmen as defined under the Industrial Disputes Act, cannot be made applicable to the officers. Therefore, under normal circumstances whatever reasoning assigned by this Court in the preceding paragraphs would apply to the employees in the workmen category

NARESH KUMAR KAMBOJ,ZIRAKPUR vs. INCOME TAX OFFICER , PANCHKULA

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg

Section 10(10B) of the IT Act. It was further held by the Hon’ble High court that the yardstick applicable to workmen as defined under the Industrial Disputes Act, cannot be made applicable to the officers. Therefore, under normal circumstances whatever reasoning assigned by this Court in the preceding paragraphs would apply to the employees in the workmen category

DAYAL SINGH,VILL FATEHPUR PO BUREWALA vs. ITO WARD-1, PANCHKULA

In the result, the ground no

Bench: Shri Sanjay Gargआयकर अपील सं./ Ita No. 519/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 बनाम Dayal Singh, The Ito, Vill Fatehpur Ward -1, Po Burewala Panchkula Distt.Amabla 134204 "थायी लेखा सं./Pan No: Acdps7697G अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Y.R. Saini, Adv. राज"व क" ओर से/ Revenue By : Sh. Vivek Vardhan, Jcit सुनवाई क" तार"ख/Date Of Hearing : 11.11.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 03.12.2024 आदेश/Order The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 20.03.2024 Passed By The Ld. Addl. / Jcit(A), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2017-18. 2. The Assess Ee In This Appeal H As Taken Foll Owing Groun Ds Of Appeal: 1 That In The F Acts & Circumstance Of The Case The Id. Addl/Jcit (A)-9 Mumbai Of Cit (A)( Nfac) Has Erred In Law By Placing Reliance On Judgement Of Hon'Ble Apex Court In The Case Of Maji Sinneman Vs Reddy

disallowed claim of the appellant made u/s 10(10B) of the Act on following findings that (1) sum received by the appellant on account of VRSNSS was not of the nature of compensation on termination of ITA No. 519-Chd-2024 Dayal Singh, Distt. Ambala , 19 employment or compensation on closure of industry ie HMTL-TD. This amount is receipt

SATINDER PAUL THROUGH L/H NEELAM SAINI,PINJORE vs. INCOME TAX OFFICER, PANCHKULA

In the result, the ground no

Bench: SH. SANJAY GARG (Judicial Member)

Section 10(10B) of the IT Act. It was further held by the Hon’ble High court that the yardstick applicable to workmen as defined under the Industrial Disputes Act, cannot be made applicable to the officers. Therefore, under normal circumstances whatever reasoning assigned by this Court in the preceding paragraphs would apply to the employees in the workmen category

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

In the result, appeal of the Revenue is dismissed

section 13(1 )(c).\nTherefore the disallowance of the expenses does not withstand the test of\nunreasonableness.\n6.5.9 Another objection by the AO is that the agreement between GEC and the\nappellant was on an unregistered document printed on a simple paper rather than\non stamp paper. The normal business transactions in practice are made on a\nregistered document

ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

10 of the Act to provide that where the income or part of income or property of any trust or institution under the first regime, has been applied directly or indirectly for the benefit of any person referred to in sub-section (3) of section 13, such income or part of income or property shall be deemed

J.K.EDUCATIONAL SOCIETY,JAMMU vs. INCOME TAX OFFICER (EXEMPTION), CHANDIGARH

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

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

10. That the authorities below did not appreciate that there was no violation of provisions of section 13(l)(c) r.w.s. 13(3) of the IT Act, 1961 as the security given to the trust was necessary for taking the land for running the school and the payment was made much below the prevailing market rate. Similarly

J. K. EDUCATIONAL SOCIETY,JAMMU vs. DCIT, CIRCLE-1, CHANDIGARH

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

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

10. That the authorities below did not appreciate that there was no violation of provisions of section 13(l)(c) r.w.s. 13(3) of the IT Act, 1961 as the security given to the trust was necessary for taking the land for running the school and the payment was made much below the prevailing market rate. Similarly

J.K. EDUCATIONAL SOCIETY,JAMMU & KASHMIR vs. DCIT (EXEMPTION)-CIRCLE-1,, CHANDIGARH

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

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

10. That the authorities below did not appreciate that there was no violation of provisions of section 13(l)(c) r.w.s. 13(3) of the IT Act, 1961 as the security given to the trust was necessary for taking the land for running the school and the payment was made much below the prevailing market rate. Similarly

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

In the result, the appeal of the Assessee is partly allowed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 823/Chd/2019 "नधा"रण वष" / Assessment Years : 2015-16 M/S Aryans Educational & Vs. The Dcit, बनाम Charitable Trust, Circle-1 (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/ Appellant ""यथ"/ Repsondent

disallowing the exemption by invoking the provisions of section 13(l)(c) or section 13(l)(d) of the Income Tax Act. In fact there was no diversion of funds to give any advantage to Sh. Anshu Kataria. During the year there was not any payment made in this imprest account and this imprest account stands Nil as of date

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

disallowances have also been made with the aid of Section 13(1)(c) read with Section 13(3) and 164(2) of the Income Tax Act. ITA Nos. 797 & 798/CHD/2024 A.Y.2014-15 & 2015-16 10

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

disallowances have also been made with the aid of Section 13(1)(c) read with Section 13(3) and 164(2) of the Income Tax Act. ITA Nos. 797 & 798/CHD/2024 A.Y.2014-15 & 2015-16 10

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

In the result, this appeal of the Assessee stands dismissed

13 of the Act. Vide notice u/s 142(1) dated 02/12/2022,\nthe assessee was asked to furnish Form No. 10, breakup of the\ndepreciation claim, details of accumulated fund and its\nutilization For the AY 2021-22. In response, the assessee had\nstated that it had not opted for accumulation of income for the\nFY 2020-21 relevant

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

In the result, this appeal of the Assessee stands dismissed

13 of the Act. Vide notice u/s 142(1) dated 02/12/2022,\nthe assessee was asked to furnish Form No. 10, breakup of the\ndepreciation claim, details of accumulated fund and its\nutilization For the AY 2021-22. In response, the assessee had\nstated that it had not opted for accumulation of income for the\nFY 2020-21 relevant

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

In the result, this appeal of the Assessee stands dismissed

13 of the Act. Vide notice u/s 142(1) dated 02/12/2022,\nthe assessee was asked to furnish Form No. 10, breakup of the\ndepreciation claim, details of accumulated fund and its\nutilization For the AY 2021-22. In response, the assessee had\nstated that it had not opted for accumulation of income for the\nFY 2020-21 relevant

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

In the result, this appeal of the Assessee stands dismissed

13 of the Act. Vide notice u/s 142(1) dated 02/12/2022,\nthe assessee was asked to furnish Form No. 10, breakup of the\ndepreciation claim, details of accumulated fund and its\nutilization For the AY 2021-22. In response, the assessee had\nstated that it had not opted for accumulation of income for the\nFY 2020-21 relevant

DCIT, C-V, LUDHIANA vs. M/S HERO CYCLES LTD., LUDHIANA

In the result, appeal of the Department is dismissed and the appeal of the assessee is allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 588/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 The DCIT C-V, Ludhiana बनाम M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 473/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana बनाम The ACIT C-V, Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P

section 14A an be made, we do not find any need to adjudicate these issues. 10. As regards administrative expenses, it is a fact on record that the assessee himself had disallowed an amount of Rs.2,73,13

K.C. SOCIAL WELFARE TRUST (REGD.),NAWANSHAHR vs. ACIT EXEMPTION, CIRCLE-1, CHANDIGARH, CHANDIGARH

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1100/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18 K.C. Social Welfare Trust (Regd.), The Acit (Exemption), K.C. Tower, Chandigarh Road, Vs Circle -1, Nawan Shahr. Chandigarh. "थायी लेखा सं./Pan No: Aaatk6129L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Rajinder Kumar Chopra, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr.Dr Date Of Hearing : 05.08.2025 Date Of Pronouncement : 27.08.2025 Hybrid Hearing O R D E R Per Raj Pal Yadav, Vp

10(23V)(vi) on the ground that it has paid interest free loans to the persons/entities which fall within the ambit of Section 13(3) of the Act. 3. The ld. counsel for the assessee, at the very out set submitted that issue in dispute is squarely covered by the order of the ITAT passed in assessment year