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

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

charitable purposes as defined under Section 2(15) of 1961 Act and is available to trust or institution or society. Therefore, interpretation of Section 10(23C) of 1961 Act cannot be read in place of provisions of Section 12AA of 1961 Act. The judgment of Hon’ble Supreme Court in M/s. New Noble Educational Society Vs. The Chief Commissioner

COMMISSIONER OF INCOME-TAX, PATIALA vs. YOUNG SCHOLARS EDUCAITON SOCIETY, BARNALA

Bench: This Court Under Section 260A Of The Income Tax Act, 1961 (Hereinafter To Be Referred As “The Act”) Against The Order Dated 16.07.2010 Passed By The Income Tax Appellate Tribunal, Chandigarh Bench-A, Chandigarh (Hereinafter To Be Referred As “The Itat”) In Ita No. 510/Chd/2010 - M/S Young Scholars Educational Society, Barnala Vs Cit, Patiala, Whereby The Order Dated 26.03.2010 Passed By The Commissioner Of Income Tax, Patiala (Hereinafter To Be Referred As “The Commissioner”) Was Quashed & The Varinder Singh 2024.05.13 10:09 I Attest To The Accuracy & Authencity Of This Order/Judgment

15) of the Act but was engaged in trade and commerce with a motive to generate profits under the garb of education. It relied on the interpretation of charitable purpose and finding that imparting education per se is not a charitable activity. He proceeded to cancel the registration vide order dated 02.03.2010. 7. The respondent-assessee preferred appeal before

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

1. The present appeal, !iled at the revenue’s instance, under Section 260A of the Income Tax Act, 1961 (for short - the Act), is directed against order dated 08.04.2019, passed by the Income Tax Appellate Tribunal, Division Bench “B” Chandigarh (for short – the Tribunal). GOPAL KRISHAN 2026.02.19 18:38 I attest to the accuracy and authenticity of this document

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

1] IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 153 of 2019 Date of decision: 2.3.2020 The Commissioner of Income Tax (Exemptions), Chandigarh .. Appellant v. M/.s Shree Durga Mata Mandir .. Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Denesh Goyal, Senior Standing Counsel for the appellant. ... AVNEESH JHINGAN

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

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

15% set apart or accumulated u/s 11(1)(a) : 4.02.18.461.00 Income required to be applied as per 22,79,04,609.17 Section 11(1)(a) Less: Fixed assets considered as applied towards income from properties held for 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