ITAT Chandigarh Bench
6,746 judgments
M/S SHREE SHYAM IMPEX,,KAITHAL vs INCOME TAX OFFICER, WARD KAITHAL, KAITHAL
SHRI. LALIET KUMAR (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)
USHA RANI,PANCHKULA vs INCOME TAX OFFICER, WARD-5,, PANCHKULA
SHRI. VIKRAM SINGH YADAV (Accountant Member)
RAVINDER KUMAR,VPO MIRZAPUR vs ITO WARD-3, KURUKSHETRA, KURUKSHETRA
the lower authorities, and therefore, in the interest of justice, an opportunity may be granted so that the matter may be examined afresh at the end of the Assessing Officer. It was contended that no prejudice would be caused to the Revenue if the matter is remanded back, whereas irreparable loss would be suffered by the assessee if such an opportunity is denied. The Ld. AR had submitted that there was sufficient reason for not pursuing the appeal before this Tribunal and the assessee has f
RAJEEV DUA PROP M/S RAM MILAP HOSIERY, LUDHIANA,PUNJAB vs THE INCOME TAX OFFICER WARD 2(1), , LUDHIANA, PUNJAB
SHRI. VIKRAM SINGH YADAV (Accountant Member)
GURMEET SINGH,SAS NAGAR vs INCOME TAX OFFICER WARD 6(4), CHANDIGARH, MOHALI
SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
KARNAIL SINGH,PATIALA vs INCOME TAX OFFICER, WARD NO. 4,, PATIALA
SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
M/S CALIBRE FROZEN FOODS PVT. LTD.,CHANDIGARH vs ITO, W-4(3), CHANDIGARH
SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
AASHITA GARG, NABHA,PATIALA vs JAO THE INCOME TAX OFFICER WARD NABHA, PATIALA
SHRI. VIKRAM SINGH YADAV (Accountant Member)
AVTAR SINGH GILL,SIRSA vs DCIT CIR, PANCHKULA, PANCHKULA
SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
LAKHWANT SINGH,PATIALA vs ITO, BARNALA
SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
ANJU SOOD,LUDHIANA vs ITO W VI(1), LUDHIANA
SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
ANIL KUMAR,,PANCHKULA vs ITO, WARD-1, PANHKULA
SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
SABUDH FOUNDATION,CHANDIGARH vs COMMISSIONER OF INCOME TAX (CIT) EXEMPTIONS,, CHANDIGARH
us.2. First, we take up ITA No.117/Chandi/2025 wherein the assessee filed Form No.10AC and sought registration u/s 80G(5)(iii). It transpired that the assessee was granted provisional registration by CPC u/s 12(1)(ac)(vi) on 27-05-2021 for three years (AYs 2021-22 to AY 2023-24) and regular registration u/s 12A(1)(ac)(i) on 24-11-2021 for 5 years (AYs 2022-23 to 2026-27). As per Act, regular registration could be granted only to those applicants who already had regular registration u/s 12AA
SHRI SANATAN DHARAM VENKUTH DHAM SEWA SAMITI,PANCHKULA vs CIT EXEMPTION, CHANDIGARH
SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
INCOME TAX OFFICER, AYAKAR BHAWAN vs K P EXIM, MAIN BAHADUR KE ROAD,LUDHIANA
SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
INCOME TAX OFFICER, AAYAKAR BHAWAN vs K P EXIM INC, MAIN BAHADUR KE ROAD
SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
BALDEV SINGH,JASWAN KANGRA, HIMACHAL PRADESH vs INCOME TAX OFFICER WARD, NURPUR, NURPUR, DISTT. KANGRA, HIMACHAL PRADESH
SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
BALDEV SINGH,JASWAN KANGRA, HIMACHAL PRADESH vs INCOME TAX OFFICER WARD, NURPUR, NURPUR, KANGRA
SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
REENA,PATIALA vs ITO WARD 1 PATIALA, PATIALA
us.3. The Ld. AR has placed on record cash flow of the assessee as under: - | No. | Nature of Source of Cash | Amount Received | |:----|:--------------------------------------------|:----------------| | 1. | Cash received on sale of properties during FY 2015-16 | Rs.14.25 Lacs | | 2. | Cash received on sale of properties during FY 2016-17 | Rs.7.43 Lacs | | 3. | Re-deposit of cash withdrawn | Rs.3.00 Lacs | | 4. | Business Receipts in cash | Rs.9.63 Lacs | | | Total | Rs.34.31
MAHESHWARI SABHA TRICITY,PANCHKULA vs COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH
SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
