M/S ARYA MODEL HIGH SCHOOL,,MOGA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

In the result, the appeal of assessee in ITA No

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

delay of 18 days is condoned. 3. The assessee has taken the following ground: “1. That the Learned Commissioner of Income Tax(Appeal) has erred in upholding the Order of Assessing Officer, without considering the explanation of the assessee regarding genuineness of activities of the appellant school and its existence solely for the purpose of education only. 2. That

M/S ARYA MODEL HIGH SCHOOL,,MOGA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

In the result, the appeal of assessee in ITA No

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

delay of 18 days is condoned. 3. The assessee has taken the following ground: “1. That the Learned Commissioner of Income Tax(Appeal) has erred in upholding the Order of Assessing Officer, without considering the explanation of the assessee regarding genuineness of activities of the appellant school and its existence solely for the purpose of education only. 2. That

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

In the result, Assessee's appeal is allowed

section 115BAC and also filed Form 10 IE. However, the claim for refund was rejected by the CPC due to the failure to file Form 10 IE before the due date, citing a technical glitch. The appeal was filed after a delay, which the assessee attributed to the previous CA's inability to hand over documents. The delay was requested

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

10 in a rational, common sense and pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a nondeliberate delay. 5. There is no presumption that delay is occasioned deliberately

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

10 in a rational, common sense and pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a nondeliberate delay. 5. There is no presumption that delay is occasioned deliberately

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

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

section 5 of the Limitation Act, the application must not only show as to why he did not file the appeal on the last day of limitation but he must explain each days delay in filing the appeal. The appellant has failed to explain the delay in filing of appeal after getting instructions from the head office on 26.06.2014. Moreover

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1`, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

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

section 5 of the Limitation Act, the application must not only show as to why he did not file the appeal on the last day of limitation but he must explain each days delay in filing the appeal. The appellant has failed to explain the delay in filing of appeal after getting instructions from the head office on 26.06.2014. Moreover

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER - TDS-1, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

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

section 5 of the Limitation Act, the application must not only show as to why he did not file the appeal on the last day of limitation but he must explain each days delay in filing the appeal. The appellant has failed to explain the delay in filing of appeal after getting instructions from the head office on 26.06.2014. Moreover

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

Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Return of Income for A.Y 2016-17, 2017-18, and 2018-19 and Form No. 9A and Form No. 10

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

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

GURPREET SINGH KHURANA,JALANDHAR vs. ITO WARD 1(5), JALANDHAR

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

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

10 days is prayed to condoned. Reliance in this behalf is placed on a recent decision of Hon'ble Supreme Court dated January 31, 2025 in the case of VIDYA SHANKAR JAISWAL vs. ITO Ward-2, Ambikapur passed in SLP Nos.26310-26311/2024, wherein their Lordships, reversing the orders of the ITAT Raipur Bench as also of the High Court, affirming

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

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

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

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

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

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

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

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

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOE TAX CENTRAL CIRCLE -1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

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

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

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

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section

AMANDIP SIINGH,HOUSE NO. NEAR NEHAR PATTI vs. ITO WARD 1, TARN TARAN, ITO WARD , TARN TARAN SARHALI ROAD

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

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2013-14]

10. That since the order passed by CIT(A) u/s 250 was not received by the assessee as a result the assessee could not file the appeal before the Honble Bench in time. Now after downloading the orders of CIT(A) the appeal is being filed before the Hon'ble Bench. In view of the above submissions your honour