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”.

12A(1) (b) of the Income –tax Act, 1961, the provisions of section 11 are not applicable in the case of the assessee . Accordingly, the claim of the assessee for exemption u/s 11 and 12 are hereby rejected. Without prejudice to the above, against the gross receipts of Rs. 11,34,16,023/- the assessee has claimed to have

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”.

12A(1) (b) of the Income –tax Act, 1961, the provisions of section 11 are not applicable in the case of the assessee . Accordingly, the claim of the assessee for exemption u/s 11 and 12 are hereby rejected. Without prejudice to the above, against the gross receipts of Rs. 11,34,16,023/- the assessee has claimed to have

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

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

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(1)(ac)(iii) on 18.07.2023. The controversy started from the assessment of assessment year 2013-14 to 2015-16. The AO during the assessment proceedings of these assessment years noticed that there was an imprest deposit against the name of Shri Anshu Kataria, Chairman of the assessee Society. The AO also observed that there were A.Y.2025-26 3 donations which

ITO, WARD (E), CHANDIGARH vs. SANT BABA SUNDER SINGH, BARNALA

In the result the appeal of the revenue is dismissed said order was pronounced in the open court at the time of hearing itself

Bench: Ms. Diva Singhassessment Year: 2008-09

section 10(23C) are separately applicable to each institute and the receipt of the different institute of the same assessee cannot be claimed while arriving at the figure of annual receipt of the institute. iii. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in law in not following the judgment

DCIT, (E), C-1, CHANDIGARH vs. THE PATIALA IMPROVEMENT TRUST, PATIALA

In the result, appeals filed by the revenue for the Assessment years 2013-14 and 2015-16 are dismissed and appeal pertaining to the Assessment year 2014-15 is partly allowed for statistical purposes

68 of 74 ITA-62-2015 and ITA 147-2016 - 69 - defective ventilation or creating new or improving existing means of communication and facilities for traffic. 79. The trust must also prepare development schemes. This duty contained in Section 24 is not akin to that of a private developer or a colonizer as wrongly suggested by the Assessing Officer

JCIT (OSD), (EXEMPTIONS), C-1, CHANDIGARH vs. PATIALA IMPROVEMENT TRUST, PATIALA

In the result, appeals filed by the revenue for the Assessment years 2013-14 and 2015-16 are dismissed and appeal pertaining to the Assessment year 2014-15 is partly allowed for statistical purposes

68 of 74 ITA-62-2015 and ITA 147-2016 - 69 - defective ventilation or creating new or improving existing means of communication and facilities for traffic. 79. The trust must also prepare development schemes. This duty contained in Section 24 is not akin to that of a private developer or a colonizer as wrongly suggested by the Assessing Officer

DCIT, C-1 (E), CHANDIGARH vs. M/S IMPROVEMENT TRUST, PATIALA

In the result, appeals filed by the revenue for the Assessment years 2013-14 and 2015-16 are dismissed and appeal pertaining to the Assessment year 2014-15 is partly allowed for statistical purposes

68 of 74 ITA-62-2015 and ITA 147-2016 - 69 - defective ventilation or creating new or improving existing means of communication and facilities for traffic. 79. The trust must also prepare development schemes. This duty contained in Section 24 is not akin to that of a private developer or a colonizer as wrongly suggested by the Assessing Officer

DCIT, C-1 (EXEMPTION), CHANDIGARH vs. M/S IMPROVEMENT TRUST KARTARPUR, KARTARPUR

The appeals of the Revenue are hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2014-15

68 of 74 ITA-62-2015 and ITA 147-2016 - 69 - defective ventilation or creating new or improving existing means of communication and facilities for traffic. 79. The trust must also prepare development schemes. This duty contained in Section 24 is not akin to that of a private developer or a colonizer as wrongly suggested by the Assessing Officer

DCIT, C-1 (EXPEMTION), CHANDIGARH vs. M/S IMPROVEMENT TRUST HOSHIARPUR, HOSHIARPUR

The appeals of the Revenue are hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2014-15

68 of 74 ITA-62-2015 and ITA 147-2016 - 69 - defective ventilation or creating new or improving existing means of communication and facilities for traffic. 79. The trust must also prepare development schemes. This duty contained in Section 24 is not akin to that of a private developer or a colonizer as wrongly suggested by the Assessing Officer

M/S SHAHEED KARTAR SINGH SARABHA CHARITABLE TRUST (REGD.),LUDHIANA vs. DCIT, (E), C-1, CHANDIGARH

Appeal is allowed

Bench: Shri N.K. Saini & Shri Satbeer Singh Godara

12A of the Act. The assessee is having income mainly from the interest on fixed deposits and donations. During the course of assessment proceedings, it was noticed by the Assessing Officer that the assessee has advanced huge amounts to M/s. Punj Lloyd Limited and as such he raised a query as to why section 13(1)(c) read with

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

68,00,000/- 2. Swami Vivekananda Educational & Rs. 60,00,000/- Charitable Trust 3. Chaman Educational & Charitable Trust Rs. 3,40,000/- 5. The undisputed facts are that the voluntary contribution have been given and accepted as corpus by the Donor as well as Donee trust and necessary confirmations, both from the Donor and Donees have been submitted

KATIANI EDUCATION SOCIETY,KULLU vs. DCIT, MANDI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

12A of the Act, hence, the assessee is not entitled to the exemption as per the provisions of sections 11 to 13 ITA Nos 664 to 668/Chd/2014- Katiani Education Society, Kullu 6 of the Act. In view of this, ground No.5 of the appeal is also dismissed. 11. Now coming to ground No.6 of the appeal, the Ld. counsel

KATIANI EDUCATION SOCIETY,KULLU vs. DCIT, MANDI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

12A of the Act, hence, the assessee is not entitled to the exemption as per the provisions of sections 11 to 13 ITA Nos 664 to 668/Chd/2014- Katiani Education Society, Kullu 6 of the Act. In view of this, ground No.5 of the appeal is also dismissed. 11. Now coming to ground No.6 of the appeal, the Ld. counsel

M/S RAGHU NATH RAI MEMORIAL EDUATIONAL & CHARITABLE TRUST,MOHALI vs. CIT (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is, therefore,

Bench: Ms.Diva Singh & Ms.Annapurna Gupta(Under Section (5)(Vi) Of The Act) Raghu Nath Rai Memorial Vs. The Cit(Exemption), Educational & Charitable Trust, Chandigarh. H.No.2350, Sector 71, Mohali. Pan: Aaatr6500J (Appellant) (Respondent)

68,723/- 32.8%) Rs.2,66,77,629/- Rs.11,28,73,309/- 2014-15 Rs.33,44,94,935/- Rs.12,04,18,733/- (36%) Rs.2,06,23,518/- Rs.15,37,91,480/- 2015-16 Rs.33,14,77,197/- Rs.7,13,89,359/- 21.5%) Rs.1,87,53,971/- Rs. 3,91,76,566/- The applicant vide its reply dated 15.03.2017 submitted that

GAURAV GOEL,CHANDIGARH vs. ITO, WARD 4(3), CHANDIGARH

In the result, the appeal of the assessee stands allowed

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 132/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18 Gaurav Goel, Vs. The Ito, बनाम H. No. 1676, Sector 33-D, Ward 4(3), Chandigarh Chandigarh "थायी लेखा सं./Pan No: Ahgpg3162Q अपीलाथ"/ Assessee ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Jaspal Sharma, Advocate राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 17.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 24.02.2025 आदेश/Order Per Paresh M. Joshi, Jm :

12A)as books or book of account includes ledgers, daybook, cash books, account books and other books whether kept in the written form or in electronic form or in Digital form or in floppy disk, tape or any other form of 132-chd-2024 Gaurav Goel, Chandigarh 15 electro magnetic data storage devises. In the present case only

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

12A(b) of the Act and if it is violated, the trust could not be said to be genuinely carrying out its activities. Thus, the requirement of recording of all receipts/expenses in the books is of paramount importance to meet the condition of application of income u/s 11 (1)(a) and in absence of all receipts/expenses being recorded properly

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

12A(b) of the Act and if it is violated, the trust could not be said to be genuinely carrying out its activities. Thus, the requirement of recording of all receipts/expenses in the books is of paramount importance to meet the condition of application of income u/s 11 (1)(a) and in absence of all receipts/expenses being recorded properly