BAHADUR KE TEXTILES & KNITWEAR ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

The appeals of the assessee are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Trust, Ludhiana v. Ujagar Singh and others (2010) (6SCC786),it has been held that while considering an application for condonation of delay no strait jacket formula is prescribed to come to the conclusion if sufficient and good grounds have been made out or not. It has been further stated therein that each case has to be weighed from its facts

BHAI DAYA SINGH JI BHAI DHARAM SINGH JI NISHKAM SATSANG SABHA,LUDHIANA vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHANDIGARH

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

condone the delay in filing application in Form No.10AB. 5. The ld. AR vehemently assailed the order and has placed on record the order of ITAT, Surat Bench ITA Nos. 728 & 732/SRT/2023 in the case of Vananchal Kelavani Trust, & Shree Krushna Sansthapan Charitable

BHAI DAYA SINGH JI BHAI HIMMAT SINGH JI NISHKAM SATSANG SABHA THROUGH ITS MANAGING TRUSTEE,LUDHIANA, PUNJAB vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHANDIGARH

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

condone the delay in filing application in Form No.10AB. 5. The ld. AR vehemently assailed the order and has placed on record the order of ITAT, Surat Bench ITA Nos. 728 & 732/SRT/2023 in the case of Vananchal Kelavani Trust, & Shree Krushna Sansthapan Charitable

VEENA KHINDRI,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result, Assessee's appeal is allowed

condoning the delay. The Madras\nHigh Court considered an identical issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

delay before the JCIT (A) and before Tribunal are condones and these appeals are admitted. ITA No. 497/Asr/2024 (assessment year 2017-18). 6. From the record, it is evident that the assessment was completed u/s 143(3) vide order dated 10.06.2019 in which the returned income was accepted by the AO. Thus, the intimation order u/s 143(1)(a) dated

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

delay before the JCIT (A) and before Tribunal are condones and these appeals are admitted. ITA No. 497/Asr/2024 (assessment year 2017-18). 6. From the record, it is evident that the assessment was completed u/s 143(3) vide order dated 10.06.2019 in which the returned income was accepted by the AO. Thus, the intimation order u/s 143(1)(a) dated

LATE SH BHAGAT CHAJJU RAM,JAMMU vs. ITO EXEMPTION JAMMU, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

delay before the JCIT (A) and before Tribunal are condones and these appeals are admitted. ITA No. 497/Asr/2024 (assessment year 2017-18). 6. From the record, it is evident that the assessment was completed u/s 143(3) vide order dated 10.06.2019 in which the returned income was accepted by the AO. Thus, the intimation order u/s 143(1)(a) dated

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

delay before the JCIT (A) and before Tribunal are condones and these appeals are admitted. ITA No. 497/Asr/2024 (assessment year 2017-18). 6. From the record, it is evident that the assessment was completed u/s 143(3) vide order dated 10.06.2019 in which the returned income was accepted by the AO. Thus, the intimation order u/s 143(1)(a) dated

SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU

In the result, the appeal of the assessee is allowed

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 492/Asr/2024 Assessment Year: 2020-21

delay in filing audit report beyond due date was condoned because of auditors oversight in considering relevant provisions, Hon’ble Gujrat High Court in the case of Sarvodaya Charitable Trust

AAMINA CHARITABLE TRUST,PULWAMA vs. INCOME TAX OFFICER ( EXEMPTIONS), JAMMU

In the result, appeal of the assessee ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

delay of 101 days is condoned. 3. The assessee has taken the following grounds: “1. That the assessee is a Trust carrying on Charitable

AAMINA CHARITABLE TRUST, PULWAMA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

condone the delay and admit the appeal to be heard on merits. 5. Brief facts emerging from the records are that the assessee is a charitable trust

SANT BABA BODHA NANAD GAUSHALLA COMMITTEE,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Sant Baba Bodha Nand Gaushalla The Cit(Exemptions), Chandigarh, Committee/Aop (Trust) C/O-J. K. Aayakar Bhawan, Sector-17-E, Gupta, Advocate 4702, Hospital Vs Chandigarh-160017 Bazar, Bathinda, (Punjab)-151005 Pan-Aaits0667H Appellant Respondent Appellant By Shri J. K. Gupta, Adv Respondent By Sh. M.S. Nethrapal, Cit-Dr

Charitable Trust (supra). The concluding paragraph of the judgment is worth to note in this aspect, which read as under :— "Be that as it may, we are here concerned whether in the absence of any statutory provision to condone the delay

MESERS PEER PANCHAL EDUCATIONAL AND WELFARE TRUST ,JAMMU AND KASHMIR vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

condone the delay of 2 days in my case.” 3.1 Since, there was a short delay of 2 days in filing the appeal 4. The appellant filed an application in form No. 10A in the office of the Principal Commissioner of Income Tax (hereinafter referred to “the PCIT”), on 31.03.2018 seeking registration u/s 12AA of the Income

AL- ANSAR CHARITABLE TRUST ,SRI NAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Charitable Trust , Vs. CIT (Exemption), Pandaan Nowhatta Srinagar Chandigarh Jammu & Kashmir 190002 [PAN: AAITA 9280E] (Respondent) (Appellant) Appellant by : Sh. Ishtiyaq Ahmad, C.A. : Respondent by Sh. M. S. Nethrapal, CIT-D.R. Date of Hearing : 28.05.2025 Date of Pronouncement : 30.05.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order

MAHARISHI DAYANAND EDUCATION SOCIETY ,PUNJAB vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS )CHANDIGARH , CHANDIGARH

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Sh. Vikram Singh Yadav & Sh. Udayan Dasgupta

condone the delay: (i) MANOJ AHUJA (MINOR) & ANR. vs. INSPECTING ASSISTANT COMMISSIONER, reported in 150 ITR 696. (ii) Gurfateh Films and Sippy Grewal Productions (P) Ltd. Vs CIT, reported in 95 ITR (Trib.) 0456 (Amritsar) 5 I.T.A. No.343/Asr/2024 Maharishi Dayanand Education Society v. CIT (iii) C.G. PAUL & CO. vs. INCOME TAX OFFICER 1TAT, COCHIN BENCH, reported

MASTER SANSAR CHAND BARU MEMORIAL CHARITABLE TRUST,JAMMU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

Bench: Manoj Kumar Aggarwal & Sh. Udayan Das Gupta

Charitable Trust, Tax, (Exemptions), Jammu, Chandigarh. [PAN: AADTM8246P] (Appellant) (Respondent) Appellant by Sh. Ashwani Kumar CA. Respondent by Dr. Vedanshu Tripathi, CIT. DR Date of Hearing 27.03.2025 Date of Pronouncement 21.04.2025 ORDER Per: Udayan Das Gupta, J.M.: This appeal is filed by the assessee against the order of CIT(E), Chandigarh, rejecting the application seeking registration filed in Form 10AB

MASTER SANSAR CHAND BARU MEMORIAL CHARITABLE TRUST,JAMMU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

Bench: Manoj Kumar Aggarwal & Sh. Udayan Das Gupta

Charitable Trust, Tax, (Exemptions), Jammu, Chandigarh. [PAN: AADTM8246P] (Appellant) (Respondent) Appellant by Sh. Ashwani Kumar CA. Respondent by Dr. Vedanshu Tripathi, CIT. DR Date of Hearing 27.03.2025 Date of Pronouncement 21.04.2025 ORDER Per: Udayan Das Gupta, J.M.: This appeal is filed by the assessee against the order of CIT(E), Chandigarh, rejecting the application seeking registration filed in Form 10AB

M/S MEHTA INSTITUTE OF EDUCATION ,LUDHIANA vs. INCOME TAX OFFICER WARD (EXEMPTION), JALANDHAR

In the result, the appeal of the assessee is allowed for statistical

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

delay of 8 days in filing appeal is hereby condoned and the appeal is allowed to be heard on merit. 4. The facts of the case in brief are that the assessee filed its return of income on 30.09.2013 declaring total income of Rs. Nil after claiming exemption u/s 10(23C) (iii) (ad) of the I.T. Act, 1961. During