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

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

12. From plain reading of Section 12AA(3) of 1961 Act, it is apparent that registration can be cancelled when the Commissioner of Income Tax is satisfied that activities of Trust or Institution are not genuine and are not being carried out in accordance with objects of Trust or Institution as the case may be. The bare reading of Section

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

charitable purpose within the meaning of amended Section 2(15) of the Act and the registration was cancelled vide order dated 20.07.2012. 9. Aggrieved of the order of cancellation, an appeal was filed before the Tribunal, the same was dismissed vide order dated 18.12.2012. PANKAJ BAWEJA 2018.09.20 19:01 I attest to the accuracy and authenticity of this document [HIGH

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

Section 12-A of the Income Tax Act, 1961 for the assessment year 2010-11. The main dispute was whether the losses carried out in the previous year could be set off in the income of the next assessment year. The appeal of the assessee was allowed by referring to the judgment passed in ITA-6-2012 titled as Commissioner

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 institutions, etc. In computing the total income

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

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

Trust’), whereby it assessed the income by VARINDER SINGH 2024.09.27 12:20 I attest to the accuracy and authencity of this order/judgment ITA No. 41 of 2021 -3- rejecting the contention of the assessee claiming exemption of accumulation of 15% of the gross receipts and computed the same as under:- “Income from other sources Income from other sources Net surplus

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