SOCIETY FOR MAINTENANCE & DEVELOPMENT OF ROCK GARDEN,CHANDIGARH vs. DCIT, EXEMPTIONS CIRCLE 1, CHANDIGARH, CHANDIGARH

ITA 164/CHANDI/2026Status: DisposedITAT Chandigarh03 August 2026AY 2019-207 pages

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Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH

Before: SHRI LALIET KUMAR & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Parikshit Aggarwal,CA
For Respondent: Smt. Kusum Bansal, Pr.CIT, DR
Hearing: 30.07.2026Pronounced: 03.08.2026

PER LALIET KUMAR, JM

This is an appeal filed by the assessee feeling aggrieved by the order passed by the ld. Commissioner of Income Tax (Appeals)

Kolkata [in short ‘the CIT (A)’] dated 25.11.2025 passed for assessment year 2019-20. ITA-164/CHD/2026 A.Y. 2019-20 2

2.

The brief facts of the case are that the assessee is a society registered under Section 12A of the Act and is engaged in the maintenance and development of the Rock Garden, Chandigarh. For the assessment year under consideration, it filed its return of income

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