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119 results for “condonation of delay”+ Exemptionclear

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Key Topics

Section 12A134 Exemption74 Condonation of Delay55 Section 1053 Section 25034 Section 12A(1)(ac)33 Section 26330 Section 143(3)29 Section 143(1)

DERA SWAMI JAGAT GIRI TRUST ( REGD),PATHANKOT vs. COMMISSIONER ODF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assesse society is allowed in the terms indicated as above

ITA 118/ASR/2020[2019-20]Status: DisposedITAT Amritsar21 Feb 2022AY 2019-20

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Shri P. N . Arora, AdvocateFor Respondent: Shri Sunil Gautam, CIT(D.R.)

Section 12ASection 12A(1)(b)Section 192

exemption challenging rejection of its application for condonation of delay under section 192 (2)(b) of the income tax act. The assessee

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

Showing 1–20 of 119 · Page 1 of 6

29

Natural Justice28

Addition to Income26

ITA 86/ASR/2020[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR

Section 12ASection 2(15)Section 25

Exemptions), Chandigarh, (hereinafter referred to as the ‘CIT(E)’, the details of the same are tabulated hereunder: Bearing ITA No. 86/Asr/2020 1st Application u/s 12AA Date of filing 02.01.2018 Order u/s 12AA rejecting the application 31.07.2018 Date of filing of Appeal before Hon’ble Bench 13.02.2020 Delay in filing of appeal 501 days Bearing ITA No. 501/Asr/2019 2nd Application

BAHUDER KE TEXTILES AND KNITWEARS ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION ) , CHANDIGARH

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

ITA 501/ASR/2019[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR

Section 12ASection 2(15)Section 25

Exemptions), Chandigarh, (hereinafter referred to as the ‘CIT(E)’, the details of the same are tabulated hereunder: Bearing ITA No. 86/Asr/2020 1st Application u/s 12AA Date of filing 02.01.2018 Order u/s 12AA rejecting the application 31.07.2018 Date of filing of Appeal before Hon’ble Bench 13.02.2020 Delay in filing of appeal 501 days Bearing ITA No. 501/Asr/2019 2nd Application

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

ITA 258/ASR/2025[2025-2026]Status: DisposedITAT Amritsar22 Aug 2025AY 2025-2026

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

Section 80GSection 80G(5)Section 80G(5)(iii)

delay in filing the Form No.10AB, u/s 80G(5) should be condoned in the interest of justice. For that we rely on the judgment of Hon’ble Delhi High Court in the case of DCIT(Exemption

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

ITA 257/ASR/2025[2025-2026]Status: DisposedITAT Amritsar22 Aug 2025AY 2025-2026

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

Section 80GSection 80G(5)Section 80G(5)(iii)

delay in filing the Form No.10AB, u/s 80G(5) should be condoned in the interest of justice. For that we rely on the judgment of Hon’ble Delhi High Court in the case of DCIT(Exemption

ESTATE OF SH. JAGIR SINGH BHULLAR,AMRITSAR. vs. THE INCOME TAX OFFICER, TARN TARAN

In the result, the appeals of the assessee is partly allowed

ITA 306/ASR/2014[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Shri N.K. Choudhry, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.306/Asr/2014 & 591/Asr/2015 ("नधा"रणवष" / Assessment Year: 2007-08) Estate Of Sh. Jagir Singh Bhullar Vs. Income Tax Officer, Through S. Jasbir—Singh Ward-1(3), Bhullar, Tarn Taran, E-250 Ranjit Avenue, Amritsar, Punjab. Punjab.

For Appellant: Sh. Padam Bahl, CAFor Respondent: Sh. Charan Dass , DR

Section 143(3)Section 147Section 168Section 263Section 271(1)

delay was condoned and Ld. AR was directed to proceed with his arguments. 4. The Ld. AR at the outset submitted that the case of the assessee was covered in favour of assessee by the order of Punjab & Haryana High Court in the case of C. S. Atwal and others Vs. CIT. 5. The Ld. DR fairly agreed that

THE INCOME TAX OFFICER, TARN TARAN vs. ESTATE OF LATE SH. JAGIR SINGH BHULLAR, TARN TARAN

In the result, the appeals of the assessee is partly allowed

ITA 591/ASR/2015[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Shri N.K. Choudhry, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.306/Asr/2014 & 591/Asr/2015 ("नधा"रणवष" / Assessment Year: 2007-08) Estate Of Sh. Jagir Singh Bhullar Vs. Income Tax Officer, Through S. Jasbir—Singh Ward-1(3), Bhullar, Tarn Taran, E-250 Ranjit Avenue, Amritsar, Punjab. Punjab.

For Appellant: Sh. Padam Bahl, CAFor Respondent: Sh. Charan Dass , DR

Section 143(3)Section 147Section 168Section 263Section 271(1)

delay was condoned and Ld. AR was directed to proceed with his arguments. 4. The Ld. AR at the outset submitted that the case of the assessee was covered in favour of assessee by the order of Punjab & Haryana High Court in the case of C. S. Atwal and others Vs. CIT. 5. The Ld. DR fairly agreed that

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

ITA 500/ASR/2024[2022-23]Status: DisposedITAT Amritsar26 Sept 2025AY 2022-23

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

Section 11Section 143(1)Section 143(3)

Condonation of delay Before the JCIT Appeal: 5. The Ld. AR submitted that the Ld. CIT(A)/ NFAC has dismissed the appeals of the assessee on limitation grounds for the above said assessment years. He explained that the appeals were delayed by 1850, 1668, 1436 and 9 days before the Ld. JCIT (A) in respect of Appeal

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

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

ITA 497/ASR/2024[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

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

Section 11Section 143(1)Section 143(3)

Condonation of delay Before the JCIT Appeal: 5. The Ld. AR submitted that the Ld. CIT(A)/ NFAC has dismissed the appeals of the assessee on limitation grounds for the above said assessment years. He explained that the appeals were delayed by 1850, 1668, 1436 and 9 days before the Ld. JCIT (A) in respect of Appeal

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

ITA 499/ASR/2024[2019-20]Status: DisposedITAT Amritsar26 Sept 2025AY 2019-20

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

Section 11Section 143(1)Section 143(3)

Condonation of delay Before the JCIT Appeal: 5. The Ld. AR submitted that the Ld. CIT(A)/ NFAC has dismissed the appeals of the assessee on limitation grounds for the above said assessment years. He explained that the appeals were delayed by 1850, 1668, 1436 and 9 days before the Ld. JCIT (A) in respect of Appeal

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

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

ITA 498/ASR/2024[2018-19]Status: DisposedITAT Amritsar26 Sept 2025AY 2018-19

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

Section 11Section 143(1)Section 143(3)

Condonation of delay Before the JCIT Appeal: 5. The Ld. AR submitted that the Ld. CIT(A)/ NFAC has dismissed the appeals of the assessee on limitation grounds for the above said assessment years. He explained that the appeals were delayed by 1850, 1668, 1436 and 9 days before the Ld. JCIT (A) in respect of Appeal

VOLUNTARY MEDCARE SOCIETY,SRINAGAR vs. INCOME TAX OFFICER ( EXEMPTIONS) WARD , JAMMU

In the result, the appeal of the assessee ITA No

ITA 262/ASR/2023[2018-19]Status: DisposedITAT Amritsar22 Nov 2023AY 2018-19

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

Section 11Section 12ASection 12A(1)Section 12A(1)(b)Section 139Section 139(1)Section 139(4)Section 143(1)Section 154Section 250

exemption u/s. 11 of the Act. In our considered opinion the ld. CIT(A) erred in misinterpreting the aforementioned circular and, therefore, to that extent the order of the CIT(A) is erroneous and deserves to be set aside. 7. Further, the grievance of the assessee is that the delay has not been condoned

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

ITA 257/ASR/2024[2023-24]Status: DisposedITAT Amritsar22 Aug 2025AY 2023-24

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

Section 10Section 5Section 80GSection 80G(5)

Exemption) has power to condone the delay in filing application for grant of approval under section 10(23C) or not, has considered

HEMOPHILLA SOCIETY OF KASHMIR,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, this appeal against the rejection for registration u/s 80G(5), is also

ITA 209/ASR/2024[2024-25]Status: DisposedITAT Amritsar29 Apr 2025AY 2024-25

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Mohd. Iqbal Untoo, C. A

Section 12ASection 12A(1)(ac)

Exemptions) Chandigarh dated 08.12.2023 passed u/s 12AB of the Act, rejecting the application for registration for non-compliance to notices issued. 2 I.T.A. Nos. 150 & 209/Asr/2024 Hemophilla Society of Kashmir v. CIT (E) Condonation of delay

THE BHANOKI CO-OP.AGRI.MULTIPUPOSE SOCIETY LTD, ,PHAGWARA vs. DEPUTY COMMISSIONER OF INCOME ATX , PHAGWARA

In the result, appeal of the assessee is allowed

ITA 588/ASR/2017[2011-12]Status: DisposedITAT Amritsar16 Jan 2019AY 2011-12

Bench: Sh. N. K. Saini, Hon’Bleita No. 588/Asr./2017 : Asstt. Year : 2011-12 The Bhanoki Co-Op, Agri, Vs Dcit, Phagwara Multipurpose Society Ltd., Vpo Bhanoki, Phagwara (Appellant) (Respondent) Pan No. Aadat0546N Assessee By : Sh. Y.K. Sud, Ar Revenue By : Sh. M.S. Parmar, Dr Date Of Hearing : 15.01.2019 Date Of Pronouncement : 16.01.2019

For Appellant: Sh. Y.K. Sud, ARFor Respondent: Sh. M.S. Parmar, DR

condon the delay and the appeal is admitted. 6. Following grounds have been raised in this appeal: “1. That the CIT(A) was not justified in sustaining the disallowance of Rs. 177069/- made by the AO u/s80-P of the Income Tax Act, 1961. 2. That CIT(A) while sustaining the disallowing failed to appreciate that the provisions of section

M/S JULLUNDER MODEL SCHOOL KMV MARG,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

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

ITA 82/ASR/2020[2017-18]Status: DisposedITAT Amritsar24 Feb 2021AY 2017-18

Bench: Us By The Ld.Counsel For The Assessee Seeking Condonation Of The Delay. The Contents Of The Same Read As Under:

For Appellant: Shri Y.K.Sud, CAFor Respondent: Smt.Prabh Jot Kaur, CIT

Section 10Section 143(1)

Exemptions),(in short CIT(E), Chandigarh, passed u/s 10(23C)(vi) of the Income Tax Act, 1961 (hereinafter referred to as Act). 2 A.Y.2017-18 2. There is a delay of 471 days in filing the appeal. An application dated 07-02-2020 has been filed before us by the Ld.Counsel for the assessee seeking condonation

SHRI AMRITPAL SINGH (PROP),JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, JALANDHAR

In the result, appeal of the assessee ITA No

ITA 425/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15

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

Section 110Section 263Section 54D

delay for 14 days is condoned. 3. The assessee has taken the following grounds: “1. That in the facts and circumstances of the case and in law, the order passed by worthy PCIT -1 is arbitrary, whimsical, bad in law and deserves to be quashed. 2. That in the facts and circumstances of the case and in law, the order

M/S. NOBAL WELFARE SOCIETY,FAZILKA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), CHANDIGARH

In the result, both the appeals of the assessee are allowed for

ITA 234/ASR/2023[2022-23]Status: DisposedITAT Amritsar15 Sept 2023AY 2022-23

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

For Appellant: Sh. Sudhir Sehgal, AR

Section 12ASection 142(1)Section 143(2)

delay of 266 days is condoned, and appeals admitted on merits. Nobel Welfare Society v. CIT 3. The CIT (Exemption

M/S. NOBAL WELFARE SOCITY ,FAZILKA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), CHANDIGARH

In the result, both the appeals of the assessee are allowed for

ITA 233/ASR/2023[2022-23]Status: DisposedITAT Amritsar15 Sept 2023AY 2022-23

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

For Appellant: Sh. Sudhir Sehgal, AR

Section 12ASection 142(1)Section 143(2)

delay of 266 days is condoned, and appeals admitted on merits. Nobel Welfare Society v. CIT 3. The CIT (Exemption

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

ITA 343/ASR/2024[2019-2020]Status: DisposedITAT Amritsar09 Jan 2025AY 2019-2020

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

For Appellant: Sh. Sudhir Sehgal & Sh. A.K. Periwal, C.A

Exemptions) for granting approval u/a 10(23C)(vi) is not valid. 4. That the appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off.” 3. Condonation of delay