NATIONAL POWER TRAINING INSTITUTE,FARIDABAD, HARYANA vs. CIT (EXEMPTIONS) CHANDIGARH, CHANDIGARH

ITA 515/CHANDI/2025Status: DisposedITAT Chandigarh16 September 2025AY 2024-252 pages

AI SummaryRemanded

What did the Tribunal hold?

The provided text does not contain any findings by the Tribunal on any issues. It does not record any reasoning that led to a decision, nor does it state any ratio decidendi. There are no operative directions such as remand or deletion, and no relief granted to any party is mentioned. Furthermore, no issues were expressly left undecided. The judgment fragment does not provide any substantive content regarding the Tribunal's adjudication.

What were the facts?

The assessee, National Power Training Institute (NPTI), filed appeals against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2024-25. The specific details of the assessment order or the authority that passed it, and the exact amount in dispute are not explicitly stated in the provided text. The procedural history leading to these appeals before the Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, is also not detailed. The judgment appears to be a fragment, with significant portions omitted, making a complete factual summary impossible. The provided text primarily consists of the assessee's name and address repeated multiple times.

What were the issues?

The provided text does not contain any information about the issues that the Tribunal had to decide, nor does it record the arguments presented by the assessee or the revenue. Consequently, it is not possible to identify any questions of law or mixed law and fact, nor any specific provisions of the Income Tax Act that were the subject of contention. The judgment is silent on the specific grounds of appeal and the counter-arguments, if any, made by either party. No authorities, circulars, or precedents relied upon by either the assessee or the revenue are mentioned in the available text.

AI-generated summary — verify with the full judgment below

ORDER PER BENCH These two appeals have been filed by the assessee against the separate order of the ld. Commissioner of Income Tax (Exemptions) [in short ‘the CIT (E)’] dated 09.07.2024 passed for assessment year 2024- 25.

The ld. counsel for the assessee has filed an application seeking permission to withdraw the aforementioned appeals. The contents of the application are as under :

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