APEEJAY EDUCATION SOCIETY,JALANDHAR vs. DCIT (EXEMPTIONS) CIRCLE-1, CHANDIGARH

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 1631 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2022-23 Apeejay Education Society, बनाम The DCIT (Exemption)

Apeejay School Building, Bhagwan Circle-1 Mahavir Marg, Jalandhar, Punjab- Chandigarh 144001 "ायी लेखा सं./PAN NO: AAATA3534F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Nirmal Mahajan, C.A राज" की ओर से/ Revenue by : Smt. Jaishree Sharma, CIT, DR सुनवाई की तारीख/Date of Hearing : 20/07/2026 उदघोषणा की तारीख/Date of Pronouncement : 03/08/2026 आदेश/Order PER LALIET KUMAR, J.M: This is an appeal filed by the Assessee against the order of the Ld. CIT, Appeal, Addl/JCIT(A)-2, Visakhapatnam dt. 08/09/2025 for the Assessment Year 2022-23. 2. At the outset, the Registry pointed out that there is a delay of 01 days in filing the present appeal. In response, an application seeking condonation of delay was filed by the Ld. Counsel for the Assessee, which has been taken