ELL AAR MEMORIAL EDUCATIONAL TRUST,HARYANA vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHANDIGARH, CHANDIGARH

आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “ए” , चǷीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH

HEARING THROUGH: PHYSICAL MODE

ŵी लिलत कुमार, Ɋाियक सद˟ एवं ŵी कृणवȶ सहाय, लेखा सद˟
BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM

आयकर अपील सं./ ITA No. 1044 /Chd/ 2025
िनधाŊरण वषŊ / Assessment Year : 2021-22

Ell Aar Memorial Educational Trust
SCO-6, 2nd Floor, Above ICICI Bank,
Sector 11, Panchkula, Haryana,
Panchkula Sector 8, S.O. Panchkula,
Yamuna Nagar, 134109,
बनाम

CIT(Exemption)
Chandigarh
˕ायी लेखा सं./PAN NO: AAATE3571G
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent

िनधाŊįरती की ओर से/Assessee by :
Shri Ashok Goyal, C.A राजˢ की ओर से/ Revenue by :
Shri Manav Bansal, CIT, DR

सुनवाई की तारीख/Date of Hearing :
04/11/2025
उदघोषणा की तारीख/Date of Pronouncement : 28/11/2025

आदेश/Order

PER KRINWANT SAHAY, J.M:

This is an appeal filed by the the assessee trust against the order of the Ld. CIT
Exemptions, Chandigarh dt. 09/01/2023. 2. At the outset, the Registry has pointed out that the present appeal is time- barred by 111 days. In light of this, the assessee has submitted an application requesting the condonation of the delay in filing the appeal. The relevant contents of this condonation application read as follows:
2. That your kind attention is drawn towards the fact that Ell Aar Memorial
Educational Trust is a trust registered under Sub