COMMISSIONER OF INCOME TAX, PATIALA vs. BABA GANDHA SINGH EDUCATION TRUST, BARNALA

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE PARMOD GOYAL

charitable activity has been defined. While cancelling the registration under Section 12AA(3) of 1961 Act, reliance was placed upon judgment of Supreme Court in Municipal Corporation of Delhi Vs. Children Book Trust, (1992) 3 SCC 390 and the judgment of the Hon’ble Uttarakhand High Court in SUNIL CHANDER 2026.02.27 17:11

COMMISSIONER OF INCOME TAX CHANDIGARH vs. M/S IMPROVEMENT TRUST BATHINDA

The appeals are hereby dismissed

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE DEEPAK MANCHANDA

Section 11 of the Act, especially when it is not disputed that the selling of plots and premises by the trust is only incidental and ancillary to its main purpose and the profits have been utilized for various general public welfare and public utilities. The assessee-Trust is a statutory body established for providing general public utilities and for development

THE COMMISSIONER OF INCOME TAX EXEMPTIONS CHANDIGARH vs. MUKAND LAL COLLEGE SOCIETY

Appeal is dismissed being devoid of any merit

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

charitable trust, their income was assessable under self- contained code mentioned in section 11 to section 13 of the Income

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S SHRI PANCHAYATI GAUSHALA SOCIETY, ROHTAK (PAN-AAETS0228G)

The appeal is dismissed

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

trust or institution, and a copy of such order shall be sent to the applicant: Section 80G(5)(vi) : Deduction in respect of donations to MANOJ KUMAR 2020.01.24 11:32 I attest to the accuracy and authenticity of this document High Court,Chandigarh ITA No. 54 of 2019 [5] certain funds, charitable

PR. COMMISSIONER OF INCOME TAX (CENTRAL) GURUGRAM vs. M/S MAHARISHI MARKANDESHWAR UNIVERSITY TRUST

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

charitable purposes during the year during the year 65.73.64.136.73 22,79,04,609.17 Total Taxable Income Nil Unapplied fixed assets expenditure during the year : 42,94,59,527.56” 3. The PCIT invoking its powers under Section 263 of the Act revised the assessment order on the premise as under:- “On perusal of records as well as per the enquiries/ investigations

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. SOCIETY FOR THE STUDY OF LIVER DISEASES

The appeal is disposed of in the above terms

Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI

trusts, etc. and from State and Central Governments and other national and international institutions/bodies subject to the rules and regulations of the Government and other authorities, to invest the funds of the society with such individuals, societies, firms or companies for providing income to society, on such terms and conditions as may deem proper and necessary for the fulfillment

THE COMMISSIONER OF INCOME TAX ( EXEMPTION), CHANDIGARH vs. M/S SHREE DURGA MATA MANDIR, VILLAGE-PIPLIWALA TOWN , CHANDIGARH

The appeal is dismissed

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Trust, Meerut, wherein it was held that the Tribunal could have ordered for setting aside the order of Registering Authority refusing registration but it could not have directed for registration straight away in as much as MANOJ KUMAR 2020.03.06 16:25 I attest to the accuracy and authenticity of this document High Court,Chandigarh