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733 results for “disallowance”+ Section 13(3)(c)clear

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Key Topics

Section 80I95Section 1173Section 14A57Addition to Income48Disallowance48Deduction47Section 26343Section 143(3)38Section 12A32Section 13

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

In the result, appeal is allowed

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)

3) of the Act which resulted in disallowance of exemption u/s 11 due to operation of section 13(l)(c

Showing 1–20 of 733 · Page 1 of 37

...
31
Exemption30
Section 2(15)28

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)

disallowed. These\npayments were termed in contravention to Section 13(2)(c)\nread with Section 13(3) of the Income

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)

c), 13(1)(d), 13(3) read with section 11(5) and as to why the exemption claimed may not be disallowed

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)

c), 13(1)(d), 13(3) read with section 11(5) and as to why the exemption claimed may not be disallowed

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)

c), 13(1)(d), 13(3) read with section 11(5) and as to why the exemption claimed may not be disallowed

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)

c) and 13(l)(d) read with sections 13(3) and 11(5) of the Act are not attracted in the case of the appellant society. It has also been noticed that under identical circumstances no such disallowance

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)

c) and 13(l)(d) read with sections 13(3) and 11(5) of the Act are not attracted in the case of the appellant society. It has also been noticed that under identical circumstances no such disallowance

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)

c) and 13(l)(d) read with sections 13(3) and 11(5) of the Act are not attracted in the case of the appellant society. It has also been noticed that under identical circumstances no such disallowance

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)

c) and 13(l)(d) read with sections 13(3) and 11(5) of the Act are not attracted in the case of the appellant society. It has also been noticed that under identical circumstances no such disallowance

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)

c) and 13(l)(d) read with sections 13(3) and 11(5) of the Act are not attracted in the case of the appellant society. It has also been noticed that under identical circumstances no such disallowance

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
Section 13(3)

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
Section 13(3)

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
Section 13(3)

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
Section 13(3)

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
Section 13(3)

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
Section 13(3)

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
Section 13(3)

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
Section 13(3)

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

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

ITA 1071/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh26 Nov 2020AY 2015-16
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

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

ITA 1069/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh26 Nov 2020AY 2010-11
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