INDIAN RESOURCE & DEVELOPMENT ASSOCIATION,KURUKSHETRA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH
आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “ए” , चǷीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH
HEARING THROUGH: HYBRID MODE
ŵी लिलत कुमार, Ɋाियक सद˟ एवं ŵी मनोज कुमार अŤवाल, लेखा सद˟
BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM
आयकर अपील सं./ ITA No. 412/Chd/ 2021
िनधाŊरण वषŊ / Assessment Year : 2021-22
Indian Resource & Development
Association
C/o K R Chhabra, Advocate Shop
No. 1, 2, 3 and 4
Sikh Mission Market,
Kurukshetra-136118
बनाम
The CIT (Exemptions)
Sector-17E, Chandigarh
˕ायी लेखा सं./PAN NO: AAAAI2701D
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent
िनधाŊįरती की ओर से/Assessee by :
Shri Sudhir Sehgal, Advocate
राजˢ की ओर से/ Revenue by :
Smt. Meenakshi Vohra, CIT, DR (Virtual)
सुनवाई की तारीख/Date of Hearing :
25/09/2025
उदघोषणा की तारीख/Date of Pronouncement : 07/10/2025
आदेश/Order
PER LALIET KUMAR, J.M:
This is an appeal filed by the Assessee against the order of the Ld. CIT
Exemptions, Chandigarh dt. 08/03/2021. 2. At the outset the Registry has pointed out that the present appeal is barred by limitation by 215 days.
3. After considering the condonation application filed by the assessee, we condone the delay for which sufficient cause is shown, and admit the appeals for adjudication.
4. In the present appeal Assessee has raised the following grounds:
Order passed by Ld. CIT(Exemption) is illegal, arbitrary and bad in law.
On facts and in circumstances of the case Ld. CIT(Exemption) was not justified in holding that the society is not 2
eligible for getting registration and thus rejecting the application of appellant for registration u/s 12AA of the IT Act.
On facts and in circumstances of the case Ld. Commissioner of Income Tax was not justified in holding that the activities of the society are not genuine and therefore rejecting the claim of exemption u/s 10(23C)(iiiab) and 10(23C)(iiiad) when the projects of the society are being substantially financed by the government for the purpose of education.
The assessee society, Indian Resource & Development Association, Kurukshetra, was formed on 29.12.2005 and is duly registered with the