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733 results for “disallowance”+ Section 13(2)(c)clear

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Key Topics

Section 80I71 Addition to Income47 Section 26343 Disallowance38 Section 143(3)37 Deduction33 Section 1131 Section 14A29 Section 8029 Section 148

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

In the result, appeal of the Revenue is dismissed

ITA 52/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh14 May 2025AY 2017-18

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

Section 11Section 12ASection 13(3)Section 143(3)

2) of Section 13 would\ncontemplate that disallowance for the purpose of Section\n13(1)(c) read with Section 13

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

In the result, appeal is allowed

Showing 1–20 of 733 · Page 1 of 37

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25

Section 2(15)24

ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26

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

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR

Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)

c) or section 13(2)(d) of the Income Tax Act. The learned AO has erred in law and facts in treating the imprest account of Chairman of the society as diversion of funds of the society and consequently disallowing

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

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

disallowed under section 13(l)(c)(ii) & 13(2)(c) & (d) read with section 13(3) of IT Act. In this

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

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

disallowed under section 13(l)(c)(ii) & 13(2)(c) & (d) read with section 13(3) of IT Act. In this

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

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

disallowed under section 13(l)(c)(ii) & 13(2)(c) & (d) read with section 13(3) of IT Act. In this

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

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

disallowed under section 13(l)(c)(ii) & 13(2)(c) & (d) read with section 13(3) of IT Act. In this

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

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

disallowed under section 13(l)(c)(ii) & 13(2)(c) & (d) read with section 13(3) of IT Act. In this

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

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

disallowed under section 13(l)(c)(ii) & 13(2)(c) & (d) read with section 13(3) of IT Act. In this

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

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

disallowed under section 13(l)(c)(ii) & 13(2)(c) & (d) read with section 13(3) of IT Act. In this

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

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

disallowed under section 13(l)(c)(ii) & 13(2)(c) & (d) read with section 13(3) of IT Act. In this

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. ACE EDUCATIONAL & CHARITABLE SOCIETY, MOGA

In the result all the above appeals filed by the Revenue

ITA 1311/CHANDI/2017[2014-15]Status: DisposedITAT Chandigarh26 Jul 2018AY 2014-15

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: S/Shri Jagjeevan Kumar Garg, CIT DRFor Respondent: Shri P.N. Arora, Adv

Section 11Section 12ASection 13Section 13(3)

2. The sole issue involved in all the appeals relates to denial of exemption under section 11 of the Income Tax Act, 1961, (hereinafter referred to as ‘ACT’) on account of violation by the assessee of the provisions of section 13 of the Act, which order of the AO was set aside by the CIT (A) in all the above

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

In the result all the above appeals filed by the Revenue

ITA 1228/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh26 Jul 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: S/Shri Jagjeevan Kumar Garg, CIT DRFor Respondent: Shri P.N. Arora, Adv

Section 11Section 12ASection 13Section 13(3)

2. The sole issue involved in all the appeals relates to denial of exemption under section 11 of the Income Tax Act, 1961, (hereinafter referred to as ‘ACT’) on account of violation by the assessee of the provisions of section 13 of the Act, which order of the AO was set aside by the CIT (A) in all the above

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

In the result all the above appeals filed by the Revenue

ITA 1314/CHANDI/2017[2014-15]Status: DisposedITAT Chandigarh26 Jul 2018AY 2014-15

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: S/Shri Jagjeevan Kumar Garg, CIT DRFor Respondent: Shri P.N. Arora, Adv

Section 11Section 12ASection 13Section 13(3)

2. The sole issue involved in all the appeals relates to denial of exemption under section 11 of the Income Tax Act, 1961, (hereinafter referred to as ‘ACT’) on account of violation by the assessee of the provisions of section 13 of the Act, which order of the AO was set aside by the CIT (A) in all the above

DCIT, CHANDIGARH vs. M/S SHIVA EDUCATIONAL TRUST, MOGA

In the result all the above appeals filed by the Revenue

ITA 1229/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh26 Jul 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: S/Shri Jagjeevan Kumar Garg, CIT DRFor Respondent: Shri P.N. Arora, Adv

Section 11Section 12ASection 13Section 13(3)

2. The sole issue involved in all the appeals relates to denial of exemption under section 11 of the Income Tax Act, 1961, (hereinafter referred to as ‘ACT’) on account of violation by the assessee of the provisions of section 13 of the Act, which order of the AO was set aside by the CIT (A) in all the above

DCIT, CHANDIGARH vs. M/S SHRI GURU GOBIND SINGH FOUNDATION, MOGA

In the result all the above appeals filed by the Revenue

ITA 1230/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh26 Jul 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: S/Shri Jagjeevan Kumar Garg, CIT DRFor Respondent: Shri P.N. Arora, Adv

Section 11Section 12ASection 13Section 13(3)

2. The sole issue involved in all the appeals relates to denial of exemption under section 11 of the Income Tax Act, 1961, (hereinafter referred to as ‘ACT’) on account of violation by the assessee of the provisions of section 13 of the Act, which order of the AO was set aside by the CIT (A) in all the above

M/S CHANDIGARH LAWN TENNIS ASSOCIATION,CHANDIGARH vs. ITO (EXEMPTIONS), CHANDIGARH

ITA 1382/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh26 Jul 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The Ito (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh Pan No. Aaatc4943J (Appellant) (Respondent) Appellant By : Sh. Y.K. Sud, Ca Respondent By : Smt. Chanderkanta, Addl. Cit (On 22.3.2018) & Sh.Yoginder Mittal, Sr. Dr (On 13.7.2018) Date Of Hearing : 22.03.2018 & 13.7.2018 Date Of Pronouncement : 26.07.2018

For Appellant: Sh. Y.K. Sud, CAFor Respondent: Smt. Chanderkanta, Addl. CIT (on 22.3.2018)

Section 11Section 12ASection 13(8)Section 2(15)

disallowance of exemption u/s 11 claimed by the assessee. 3. Brief facts relating to the issue as culled out from the order of CIT(A) are that the assessee, M/s Chandigarh Lawn Tennis Association (hereinafter referred to as ‘CLTA’) is a society registered under the Societies Registration Act. The assessee is also registered as a charitable entity vide order dated

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

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

ITA 126/ASR/2019[2008-09]Status: DisposedITAT Chandigarh30 Jan 2024AY 2008-09

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

For Appellant: Shri P.N. Arora, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 11Section 147Section 271(1)(c)

disallowance has to be made, the entire surplus cannot be charged to tax and only that part of income which is not exempt u/s 11 virtue of clause (c) or clause (d) of section 13(1) can be charged to tax at Maximum Marginal Rate as per provisions of section 164(2

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

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

ITA 428/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh30 Jan 2024AY 2009-10

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

For Appellant: Shri P.N. Arora, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 11Section 147Section 271(1)(c)

disallowance has to be made, the entire surplus cannot be charged to tax and only that part of income which is not exempt u/s 11 virtue of clause (c) or clause (d) of section 13(1) can be charged to tax at Maximum Marginal Rate as per provisions of section 164(2

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

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

ITA 685/CHANDI/2022[2009-10]Status: DisposedITAT Chandigarh30 Jan 2024AY 2009-10

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

For Appellant: Shri P.N. Arora, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 11Section 147Section 271(1)(c)

disallowance has to be made, the entire surplus cannot be charged to tax and only that part of income which is not exempt u/s 11 virtue of clause (c) or clause (d) of section 13(1) can be charged to tax at Maximum Marginal Rate as per provisions of section 164(2

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

ITA 1070/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh26 Nov 2020AY 2014-15

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arvind Sudarshan, JCIT (Sr. DR)

Section 11(1)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(3)Section 131Section 142(1)Section 143(3)Section 147

disallowance of salary/honorarium paid to the qualified trustees u/s 13 (l)(c) r.w. section 13(3) and 164(2) of the Income