← All Benches

ITAT Amritsar Bench

3,234 judgments

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHAR vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

ITA 514/ASR/2024[2017-18]Status: Disposed30/6/2025AY 2017-18

SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY (Accountant Member)

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHR vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

ITA 513/ASR/2024[2013-14]Status: Disposed30/6/2025AY 2013-14

or at the time of hearing of appeal."

BASHARAT SALEEM REHTOO,SRINAGAR vs DCIT, ACIT CENT. CIRCLE , SRINAGAR

ITA 456/ASR/2024[2019-20]Status: Disposed30/6/2025AY 2019-20

the first appellate authority and whose email id is also recorded in Form 35, was entrusted with the responsibility of filing the second appeal before the tribunal, buy unfortunately Mr Dullo, has suffered a multi organ failure and has been admitted to hospital in critical condition and as such the collection of necessary documents from the old counsel, took time . Subsequently, the assessee filed this appeal with the help of new counsel Mr. V.Agarwal, belated by 163 days, and he prays that

INCOME TAX OFFICER WARD-2 (2), MUKTSAR vs AJAIB SINGH, VILLAGE BHARU

ITA 354/ASR/2024[2012]Status: Disposed30/6/2025

SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY (Accountant Member)

SMT..ANURADHA,PATHANKOT vs INCOME TAX OFFICER WARD-6(1), PATHANKOT

ITA 437/ASR/2024[2012-13]Status: Disposed24/6/2025AY 2012-13

the tribunal after a delay of 52 (fifty-two) days. Since the delay was not intentional on her part, she prayed for condonation of the delay and for admission of this appeal for decision on merits. The Ld. DR has no objection. In absence of any wilful neglect on her part the delay is condoned and the appeal is admitted for hearing on merits.3. The grounds of appeal taken by the assessee in Form 36 are as follows:

UNIVERSAL BIOMASS ENERGY PRIVATE LIMITED,GURUHARSAHAI vs INCOME TAX OFFICER WARD-3(1), FEROZEPUR

ITA 267/ASR/2024[2018-19]Status: Disposed24/6/2025AY 2018-19

the assessment which is supported by various judicial pronouncements. It may please be allowed.

DAWAT E ISLAMI ANANTNAG,ANANTNAG vs CIT(EXEMPTION) CHANDIGARH, CHANDIGARH

ITA 252/ASR/2024[NA]Status: Disposed19/6/2025

SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY (Accountant Member)

SHRI HIMAT KUMAR,UDHAMPUR vs INCOME TAX OFFICER WARD, UDHAMPUR

ITA 572/ASR/2024[2020-21]Status: Disposed16/6/2025AY 2020-21

SHRI UDAYAN DAS GUPTA (Judicial Member), SHRI KRINWANT SAHAY (Accountant Member)

HIMAT KUMAR,UDHAMPUR vs ASSESSING OFFICER, UDHAMPUR

ITA 556/ASR/2024[2020-21]Status: Disposed16/6/2025AY 2020-21

the ld. CIT(A) have not been decided and adjudicated.

DATA SHER SINGH SALARIA CHARITABLE TRUST,DATA SHER SINGH SALARIA CHARIT vs INCOME TAX OFFICER 1(1), JAMMU

ITA 551/ASR/2024[2024-2025]Status: Disposed16/6/2025AY 2024-2025

SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY (Accountant Member)

SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU

ITA 492/ASR/2024[2020-21]Status: Disposed16/6/2025AY 2020-21

DCIT, CIRCLE-1, BATHINDA vs DMR BUILDERS PVT LTD, BATHINDA

ITA 293/ASR/2024[2017-18]Status: Disposed16/6/2025AY 2017-18

SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA (Judicial Member)

DCIT, CIRCLE-1, BATHINDA vs DMR BUILDERS PVT LTD, BATHINDA

ITA 292/ASR/2024[2016-17]Status: Disposed16/6/2025AY 2016-17

DATA SHER SINGH SALARIA CHARITABLE TRUST,JAMMU vs INCOME TAX OFFICER WARD-1(1), JAMMU

ITA 225/ASR/2024[2024-25]Status: Disposed16/6/2025AY 2024-25

SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY (Accountant Member)

CHAMBER OF INDUSTRIAL AND COMMERCIAL UNDERTAKINGS,LUDHIANA vs COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH , CHANDIGARH

ITA 371/ASR/2024[2025-26]Status: Disposed10/6/2025AY 2025-26

us. The Ld. AR advanced arguments on the strength of various documents as placed on record. It has been stated that the amended objects have not, at all, been considered by Ld. CIT(E). The Ld. CIT-DR also advanced arguments in support of rejection of impugned registration. Having heard rival submissions and upon perusal of case records including the papers as kept before us, the appeal is disposed-off as under.

SH. RAKESH KUMAR AGGARWAL,JALANDHAR vs THE DEPUTY COMMISSIONER OF INCOME TAX,, JALANDHAR

ITA 32/ASR/2011[2007-08]Status: Disposed10/6/2025AY 2007-08

SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

RANA IQBAL SINGH,V. DOSANJH KALAN, PHILLAUR vs INCOME TAX OFFICER WARD-1, PHAGWARA

ITA 496/ASR/2024[2013-2014]Status: Disposed9/6/2025AY 2013-2014

SHRI UDAYAN DAS GUPTA (Judicial Member), SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 496/Asr/2024 निर्धारण वर्ष / Assessment Year : 2013-14 Rana Iqbal Singh, Village Dosanjh Kalan, Tehsil Phillaur Distt. Jalandhar 144502 बनाम The ITO, Ward-1, Assessment Unit, Delhi स्थायी लेखा सं./PAN NO: CTOPS8735D अपीलार्थी/Appellant प्रत्यर्थी/Respondent (Hybrid Hearing ) निर्धारिती की ओर से/Assessee by : Sh. Sudhir Sehgal & Sh. Anil Miglani, Advocate राजस्व की ओर से / Revenue by : Sh.

THE ASSOCATION OF COLON AND RECTAL SURGEONS OF INDIA,JALANDHAR vs CIT EXEMPTIONS,CHANDIGARH, CHANDIGARH

ITA 475/ASR/2024[NA]Status: Disposed9/6/2025

SHRI UDAYAN DAS GUPTA (Judicial Member), SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.474 & 475/Asr/2024 The Association of Colon and Rectal Surgeons of India, 408A, Kapurthala Road, Adarsh Nagar, Jalandhar स्थायी लेखा सं./PAN NO: AAKAT9866E अपीलार्थी/Appellant बनाम The CIT Exemption, Chandigarh प्रत्यर्थी/Respondent (Hybrid Hearing ) निर्धारिती की ओर से/Assessee by : Sh. Sushil Sharma, Advocate राजस्व की ओर से/ Revenue by : Smt. Vandana Vijay Mohite, CIT DR सुनवाई की तारीख

THE ASSOCIATION OF COLON AND RECTAL SURGEONS OF INDIA,JALANDHAR vs CIT EXEMPTION,CHANDIGARH, CHANDIGARH

ITA 474/ASR/2024[NA]Status: Disposed9/6/2025

SHRI UDAYAN DAS GUPTA (Judicial Member), SHRI KRINWANT SAHAY (Accountant Member)

GRAM VIKAS EDUCATIONAL SOCIETY,FEROZEPUR vs INCOME TAX OFFICER ( EXEMPTION), AMRITSAR

ITA 295/ASR/2023[2017-18]Status: Disposed9/6/2025AY 2017-18

SHRI UDAYAN DAS GUPTA (Judicial Member), SHRI KRINWANT SAHAY (Accountant Member)