SANT KIRPAL VIDYAK MISSION,LUDHIANA vs. ITO (EXEMPTION), CHANDIGARH

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

disallowed because it had filed delayed ITR and further\ndelayed audit report in form no. 108 without any reasonable cause for the same in\nviolation of section 12A

ARYA COLLEGE,LUDHIANA, PUNJAB vs. DCIT, EXEMPTIONS CIRCLE 1, CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed for\nstatistical purposes

disallowances to returned income.\n5.4 It may therefore be stated that the power of the appellate authority\nin respect of appeals against Intimation u/s 143(1) is limited to examine and\nverify whether the assessing officer has followed the provisions as mentioned\nin various sub clauses of clause (a) and clauses (b) to (e) of section 143(1)\nwhile making

EMSON TOOLS MFG. CORPN. LTD.,LUDHIANA vs. ACIT/DCIT- 1, LUDHIANA

In the result, both the appeals of the assessees are allowed

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. In view of the aforesaid directions of the Hon'ble Apex

SH. RAJIV KUMAR,MOHALI vs. ITO , WARD -1,, SANGRUR

In the result, both the appeals of the assessees are allowed

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) o f limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination o f proceedings. Copy of judgment is attached herewith as per Annexure

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”.

disallowed. Keeping in view, the above facts, the income of the Society for the purpose of section 11 is computed as under :- Particulars Income 1. Gross receipts 113416023 2. Expenditure- Total expenditure 43285738 70130285 75474465/- Rs. 3,21,88,727/- (Depreciation claimed on building under construction

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”.

disallowed. Keeping in view, the above facts, the income of the Society for the purpose of section 11 is computed as under :- Particulars Income 1. Gross receipts 113416023 2. Expenditure- Total expenditure 43285738 70130285 75474465/- Rs. 3,21,88,727/- (Depreciation claimed on building under construction

SHRI GURU NANAK NAM LEWA SEWAK JATHA,,FATEHGARH SAHIB vs. ITO, EXEMPTION WARD, CHANDIGARH

In the result, appeal of the assessee is allowed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

12A of the Act. The assessee’s case was selected for scrutiny and notice under section 143(2) was issued on 27/08/2018 and the assessment order was passed under section 143(3) on 27/11/2019 wherein the AO disallowed

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

12A) of the Income Tax Act 1961. 15. That on 7th & 8th December 2009, survey u/s 133A of the Income Tax Act 1961 was carried out in the business-cum-office premises of M/s. Asha Technologies, Vill: Johron, Trilokpur Road, Kala Amb (H.P.). During the course of survey operation, a day book pertaining to Asst. Year 2007-08 was found

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

12A) of the Income Tax Act 1961. 15. That on 7th & 8th December 2009, survey u/s 133A of the Income Tax Act 1961 was carried out in the business-cum-office premises of M/s. Asha Technologies, Vill: Johron, Trilokpur Road, Kala Amb (H.P.). During the course of survey operation, a day book pertaining to Asst. Year 2007-08 was found

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

In the result, appeal of the Revenue is dismissed

disallowed or not.\n5. The brief facts of the case are that assessee is a Society\nregistered under the Societies Registration Act, 1860 since\nthe year 2005. It was granted registration for the purpose of\nIncome Tax Act under Section 12A

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

12A r.w.s 12AB of the Act. In the above incomplete statement of facts and position extracted verbatim in the notice from the order of assessment, reference has been made to the disallowance of exemption u/s 11 and 12 -an assessment related matter - on account of the application of Sections

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

disallowed the benefit of Section 11 in toto. 9. We have duly considered the rival contentions and gone through the record carefully. As observed earlier, assessee enjoys registration u/s 12A

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

disallowed the benefit of Section 11 in toto. 9. We have duly considered the rival contentions and gone through the record carefully. As observed earlier, assessee enjoys registration u/s 12A

IMPROVMENT TRUST,KHANNA vs. INCOME TAX OFFICER, WARD- IV, KHANNA

In the result both the appeals of the Assessee are allowed for statistical purposes

Bench: Us Exhibiting The Various Stages Of Litigation, Read As Under:

section 2(15) w.e.f. 01.04.2009 the CIT Ludhiana vide order dated 07.02.2013 cancelled the registration granted u/s 12A w.e.f 1-4- 2009. 4. That the order of the CIT of cancellation of registration was confirmed by the ITAT in ITA No. 406/Chd/2013 dated 26.11.2014 by dismissing the appeal of the assessee. 5. That the ITO subsequently reopened the assessment

IMPROVMENT TRUST,KHANNA vs. INCOME TAX OFFICER, WARD- IV, KHANNA

In the result both the appeals of the Assessee are allowed for statistical purposes

Bench: Us Exhibiting The Various Stages Of Litigation, Read As Under:

section 2(15) w.e.f. 01.04.2009 the CIT Ludhiana vide order dated 07.02.2013 cancelled the registration granted u/s 12A w.e.f 1-4- 2009. 4. That the order of the CIT of cancellation of registration was confirmed by the ITAT in ITA No. 406/Chd/2013 dated 26.11.2014 by dismissing the appeal of the assessee. 5. That the ITO subsequently reopened the assessment

ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, EXEMPTION, CHANDIGARH, CHANDIGARH vs. K.C. SOCIAL WELFARE TRUST, K.C. TOWER

In the result, both the appeals are allowed for statistical

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

12A as well as 10(23C)(VI) of the Income Tax Act. The Assessing Officer observed that the Assessee extended interest free Advances to related parties in contravention of the Section 11 and Section 13 of the Act and Computed Notional Interest of Rs. 45085887/- on the interest free advances. Considering the submissions of the Assessee and based

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

In the result, both the appeals are allowed for statistical

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

12A as well as 10(23C)(VI) of the Income Tax Act. The Assessing Officer observed that the Assessee extended interest free Advances to related parties in contravention of the Section 11 and Section 13 of the Act and Computed Notional Interest of Rs. 45085887/- on the interest free advances. Considering the submissions of the Assessee and based

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

12A as well as 10(23C)(VI) of the Income Tax Act. The Assessing Officer observed that the Assessee extended interest free Advances to related parties in contravention of the Section 11 and Section 13 of the Act and Computed Notional Interest of Rs. 45085887/- on the interest free advances. Considering the submissions of the Assessee and based

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S INDO GLOBAL EDUCATION FOUNDATION, KHARAR

In the result, appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./Ita No. 26/Chd/2020 िनधा"रण वष" / Assessment Year : 2013-14 The Dcit, M/S Indo Global बनाम Circle-1(Exemptions), Education Foundation, Chandigarh Vill. Abhipur, Vs. Sub Tehsil Majra, Tehsil Kharar, Punjab "थायी लेखा सं./Pan No: Aaati2838L अपीलाथ"/Appellant ""यथ"/Respondent

disallowed its claim - Whether, there being a finding of Tribunal that assessee earned income of Rs. 2,16,304 in previous year, it was entitled to claim exemption under section 11 in respect of its contribution ofRs. 2,12,970 made to BMI - Held, yes e) CIT v. Shri Ram Memorial Foundation (2004) 269 ITR 35 (Del.) in 2004Tax