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

In the result all the above appeals filed by the Revenue

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

disallowance was made in earlier years although the assessments in earlier years were also completed under section 143(3) of the Act. Under such circumstances, the action of the Assessing Officer in denying exemption of Rs.l,97,39,9527- in this case claimed by the appellant society under section 11(1) of the Act cannot be said to be justified

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

In the result all the above appeals filed by the Revenue

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

disallowance was made in earlier years although the assessments in earlier years were also completed under section 143(3) of the Act. Under such circumstances, the action of the Assessing Officer in denying exemption of Rs.l,97,39,9527- in this case claimed by the appellant society under section 11(1) of the Act cannot be said to be justified

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

In the result all the above appeals filed by the Revenue

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

disallowance was made in earlier years although the assessments in earlier years were also completed under section 143(3) of the Act. Under such circumstances, the action of the Assessing Officer in denying exemption of Rs.l,97,39,9527- in this case claimed by the appellant society under section 11(1) of the Act cannot be said to be justified

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

In the result, appeal of the Revenue is dismissed

Section 13. Hence, payments\ngiven to these two individuals namely, Kalpana Thakur and\nShubhdeep have been disallowed. Similarly, he further\nfound that assessee Society has purchased luxury vehicles,\ntherefore, he disallowed 50% of Vehicles Expenses and\ndetermined the taxable income of the assessee. The\ncomputation made by the AO on conclusion of the\nassessment order read as under :\nGross income

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

9. Appeal on Ground Nos. 3 to 5 are against upholding of addition of Rs. 4,83,16,171/- treating the entire surplus over expenditure to be taxable invoking the provisions of section 13(1)(c) and 13(1)(d) r.w.s 13(3) of the Act. The ld. CIT(A) has given his finding bringing out on record the facts

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

section 13(3) of the Act will not apply accordingly. We are submitting herewith a Chart showing the qualification of related person, which proves that all such persons are getting salary in view of their qualification and services rendered towards the field of education in 'Manav Mangal Society'. vii. It is further being brought on record all the related persons

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

section 13(3) of the Act will not apply accordingly. We are submitting herewith a Chart showing the qualification of related person, which proves that all such persons are getting salary in view of their qualification and services rendered towards the field of education in 'Manav Mangal Society'. vii. It is further being brought on record all the related persons

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

section 13(3) of the Act will not apply accordingly. We are submitting herewith a Chart showing the qualification of related person, which proves that all such persons are getting salary in view of their qualification and services rendered towards the field of education in 'Manav Mangal Society'. vii. It is further being brought on record all the related persons

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

section 13(3) of the Act will not apply accordingly. We are submitting herewith a Chart showing the qualification of related person, which proves that all such persons are getting salary in view of their qualification and services rendered towards the field of education in 'Manav Mangal Society'. vii. It is further being brought on record all the related persons

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

section 13(3) of the Act will not apply accordingly. We are submitting herewith a Chart showing the qualification of related person, which proves that all such persons are getting salary in view of their qualification and services rendered towards the field of education in 'Manav Mangal Society'. vii. It is further being brought on record all the related persons

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

section 13(3) of the Act will not apply accordingly. We are submitting herewith a Chart showing the qualification of related person, which proves that all such persons are getting salary in view of their qualification and services rendered towards the field of education in 'Manav Mangal Society'. vii. It is further being brought on record all the related persons

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

section 13(3) of the Act will not apply accordingly. We are submitting herewith a Chart showing the qualification of related person, which proves that all such persons are getting salary in view of their qualification and services rendered towards the field of education in 'Manav Mangal Society'. vii. It is further being brought on record all the related persons

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

section 13(3) of the Act will not apply accordingly. We are submitting herewith a Chart showing the qualification of related person, which proves that all such persons are getting salary in view of their qualification and services rendered towards the field of education in 'Manav Mangal Society'. vii. It is further being brought on record all the related persons

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)

9. That the authorities below did not appreciate that the rent paid to the landlord was very reasonable, genuine and was much below the market rate. Furthermore, the authorities below did not appreciate that even after considering the interest free security deposit, the lease rent paid was much below the prevailing market value of the land/property and these transactions were

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)

9. That the authorities below did not appreciate that the rent paid to the landlord was very reasonable, genuine and was much below the market rate. Furthermore, the authorities below did not appreciate that even after considering the interest free security deposit, the lease rent paid was much below the prevailing market value of the land/property and these transactions were

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)

9. That the authorities below did not appreciate that the rent paid to the landlord was very reasonable, genuine and was much below the market rate. Furthermore, the authorities below did not appreciate that even after considering the interest free security deposit, the lease rent paid was much below the prevailing market value of the land/property and these transactions were

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

13(3), therefore, he has rightly disallowed the benefit of Section 11 in toto. 9. We have duly considered the rival