ITAT Chandigarh Judgments — July 2026

The Tribunal admitted the appeal, condoning the delay, and granted the assessee another opportunity for a de novo hearing before the CIT(A). This is subject to the assessee paying a cost of Rs. 3,000/-.

The Tribunal accepted the assessee's prayer, setting aside the impugned orders. The penalty appeals were restored to the CIT(A) for de novo adjudication, with a direction for the assessee to present its case.

The Tribunal accepted the assessee's prayer, setting aside the impugned orders. The penalty appeals were restored to the CIT(A) for de novo adjudication, with a direction for the assessee to present its case.

The Tribunal held that the issue of taxability based on Section 10(26AAB) is a fundamental legal contention that requires examination. The CIT(A) had not adequately considered this claim.

The Tribunal, considering principles of natural justice, set aside the impugned order and restored the matter to the AO for de-novo assessment. The assessee was directed to plead and prove its case.

The Tribunal, adhering to principles of natural justice, allowed the assessee's prayer. The issue of registration was restored to the CIT(Exemptions) for fresh consideration, with a direction for the assessee to prove its case.

The Tribunal held that the CIT(E) did not have the benefit of crucial documents submitted by the assessee during the appeal. These documents pertained to the OTS and the reasons for the financial infusion. Therefore, the matter was restored to the CIT(E) for fresh consideration.

The Tribunal, considering principles of natural justice, set aside the impugned orders and restored the matters to the AO for de novo assessment. The assessee was directed to plead and prove its case.

The Tribunal restored the issue of registration back to the CIT(Exemptions) for fresh consideration. The assessee was directed to submit and prove its case promptly.

The Tribunal, adhering to principles of natural justice, restored the issue of registration back to the CIT(Exemptions) for fresh consideration. The assessee was directed to plead and prove its case.

The Tribunal, considering principles of natural justice, set aside the impugned order and restored the matter to the AO for de-novo assessment. The assessee was directed to plead and prove its case.

The Tribunal set aside the impugned orders, restoring the registration applications to the CIT(E) for fresh adjudication. The assessee was directed to present and prove its case promptly.

The Tribunal admitted the appeal, condoned the delay, and restored the issue of registration back to the Commissioner for fresh consideration. The assessee was directed to plead and prove its case.

The Tribunal condoned the delay in filing the appeal subject to a cost. The matter was remanded back to the CIT(E) to provide the assessee with an opportunity of hearing and to submit necessary documents.

The Tribunal restored the issue of registration back to the CIT(Exemptions) for fresh consideration. The assessee was directed to plead and prove its case promptly.

The Tribunal found merit in the assessee's submission, stating that matters should ideally be decided on merits rather than technical grounds, especially when a sufficient cause for delay is shown. The Tribunal condoned the delay.