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

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

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 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

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 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

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

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

In the result, Assessee's appeal is allowed

condonation of delay.\n6.\nBrief facts of the case as per the order of the Addl. CIT(A) is as\nunder:-\n\"The appellant is an individual and has filed its\nreturn\nof income for A.Y. 2021-22 on 25/03/2022 (revised\nreturn) showing taxable income of Rs. 12,65,180/-.\nThe Assessing Officer vide order

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)

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

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

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

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

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

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

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

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

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

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

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

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

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

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

In the result, appeal of the assessee ITA No

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

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

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

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

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

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

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

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

HINDUSTAN WELFARE BLOOD DONOR CLUB ,PHAGWARA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS) , CHANDIGARH

In the result, the appeals of the assessee in ITA No

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

condonation application, dated 24.06.2023 had been filed and the facts are as under:- i) Date of filing Appeal 27.06.2023 ii) Order uploaded by the CIT(Exemption) on the portal of assessee 16.01.2023 iii) Appeal was to be filed before Hon’ble ITAT 16.03.2023 Delay

HINDUSTAN WELFARE BLOOD DONOR CLUB ,PHAGWARA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS) , CHANDIGARH

In the result, the appeals of the assessee in ITA No

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

condonation application, dated 24.06.2023 had been filed and the facts are as under:- i) Date of filing Appeal 27.06.2023 ii) Order uploaded by the CIT(Exemption) on the portal of assessee 16.01.2023 iii) Appeal was to be filed before Hon’ble ITAT 16.03.2023 Delay

LAKSHAYA FOUNDATION ,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS) , CHANDIGARH

In the result, the appeals of the assessee in ITA No

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

condonation application, dated 24.06.2023 had been filed and the facts are as under:- i) Date of filing Appeal 27.06.2023 ii) Order uploaded by the CIT(Exemption) on the portal of assessee 16.01.2023 iii) Appeal was to be filed before Hon’ble ITAT 16.03.2023 Delay