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(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

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(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

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(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

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(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

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(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

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(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

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(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

CHANDIGARH EDUCATIONAL TRUST,MOHALI vs. PR.CIT-CENTRAL,GURGAON, AT CHANDIGARH

property of the trust for direct or indirect benefit to the persons mentioned u/s 13(3) of the Act. 5.9 Ld. Pr. CIT was of the view that conspectus of decisions on the subject provides that at the time of granting registration under section 12AA(1) of the Act, only the objects and purposes are required to be seen

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

property of the trust for direct or indirect benefit to the persons mentioned u/s 13(3) of the Act. 5.9 Ld. Pr. CIT was of the view that conspectus of decisions on the subject provides that at the time of granting registration under section 12AA(1) of the Act, only the objects and purposes are required to be seen

CHANDIGARH EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL)-GURGAON, AT CHANDIGARH

property of the trust for direct or indirect benefit to the persons mentioned u/s 13(3) of the Act. 5.9 Ld. Pr. CIT was of the view that conspectus of decisions on the subject provides that at the time of granting registration under section 12AA(1) of the Act, only the objects and purposes are required to be seen

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

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

Housing Board, Hyderabad Vs. DIT (E), (Hyderabad ) in ITA No. 110/Hyd/2008 vide its judgment dated 03.06.2015 ITA No. 1382/Chd/2016- Chandigarh Lawn Tennis Association, Chandigarh 13 (f) Ahmedabad Urban Development Authority Vs. ACIT (Exemptions), (Ahmedabad) in ITA No. 712 and 711/Ahd/2013 and ITA No. 647 and 2335/Ahd/2014 vide its d judgment dated 19.04.2016. 9. Reliance has also been placed

M/S PINEGROVE INTERNATIONAL CHARITABLE TRUST,CHANDIGARH vs. DCIT, C-1 (E), CHANDIGARH

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

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.567/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16

section 13(3) of the Act for denial of exemption u/s 11 of the Act. Drawing our attention to the facts relating to the payment of the rent as outlined in his submissions made before the Ld.CIT(A) and reproduced at page 7 of the order, the Ld.Counsel for the assessee contended that the lessor Capt.Amarjyot Singh Gyani

DCIT, C-,1 (E), CHANDIGARH vs. M/S PUNJAB MEDICAL FOUNDATION CHARITABLE TRUST, JALANDHAR

In the result, appeal of the Revenue is dismissed

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-"नधा"रण वष"/ Asstt.Year: 2014-15 Dcit, Cir.1(Exemption) M/S.Punjab Medical Foundation Chandigarh. Vs. Charitable Trust 63-64, Waryam Nagar Cool Road, Jalandhar Pan : Aaatp 5171 B (Applicant) (Responent) : Shri Sudhir Sehal, Advocate Assessee By Revenue By : Shri Ashok K. Khana, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 18/11/2020 घोषणा क" तार"ख /Date Of Pronouncement: 21/12/2020 आदेश/O R D E R

property held under a trust does not enure for the benefit of public, and it has been used for the benefit of certain individuals who happen to be relatives of the trustee, then such receipt will not qualify for exemption under sections 11 and 12 of the Act. In other words, benefit of section 11 and 12 would not available

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. HOMELIFE BUILDCON PVT. LTD., LUDHIANA

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Lu

properties sold by it and hence, reducing its turnover? 3. Whether upon facts and circumstances of the case and in law, the Ld. CIT (A)justified in relying on judgment of hon’ble Punjab and Haryana High Court in the case of VM Spinning Mills reported in (2011) 16 taxmann.com 199 to deny the benefit of extrapolation as the facts

HOMELIFE BUILDCON PRIVATE LIMITED,SUNVIEW ENCLAVE, AYALI KALAN, LUDHIANA,PUNJAB vs. SMT. SAMANDEEP KAUR DCIT-CENTRAL CIRCLE-1, LUDHIANA, PUNJAB

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant बनाम The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 बनाम Homelife Buildcon Private Limited Sunview Enclave, Ayali

properties sold by it and hence, reducing its turnover? 3. Whether upon facts and circumstances of the case and in law, the Ld. CIT (A)justified in relying on judgment of hon’ble Punjab and Haryana High Court in the case of VM Spinning Mills reported in (2011) 16 taxmann.com 199 to deny the benefit of extrapolation as the facts

CT EDUCATIONAL SOCIETY,JALANDHAR vs. DCIT, CHANDIGARH

In the result, the appeal filed by the Assessee is Partly Allowed for\nStatistical Purposes as per the directions above

13(3) of the Act.\n3.2 The AO computed the total assessed income at Rs.10,92,96,818/-, making\nthe following key additions:\nΟ\nSurplus taxed as AOP (Denial of Exemption): Rs.10,20,01,948/-\nDisallowance of Interest (on advances to specified persons): Rs.\n10,61,466/-\nΟ\nDisallowance of Salary to Specified Persons: Rs.21,02,000/- (Deletion\nupheld

ASSISSTANT COMMISSONER OF INCOME TAX, CIRCLE-1, EXEMPTION, CHANDIGARH, CHANDIGARH vs. HERITAGE EDUCATIONAL SOCIETY, C/O DELHI PUBLIC SCHOOL

In the result, all the appeals filed by the Department

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

section 13(1)(c) of the Act, and also denied the benefit of exemption u/s 11 and 12 of the Act. The Assessing Officer held as follows: “6. I have gone through the submission of the assessee, however, the same is not acceptable and is discussed in the following paras. Point 3 (xviii) on-page No. 3 alongwith clause

ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1,EXEMPTION,CHANDIGARH, CHANDIGARH vs. HERITAGE EDUCATIONAL SOCIETY, C/O DELHI PUBLIC SCHOOL

In the result, all the appeals filed by the Department

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

section 13(1)(c) of the Act, and also denied the benefit of exemption u/s 11 and 12 of the Act. The Assessing Officer held as follows: “6. I have gone through the submission of the assessee, however, the same is not acceptable and is discussed in the following paras. Point 3 (xviii) on-page No. 3 alongwith clause