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

condoning the delay in the filing of the application for registration under section 12A of the Act and whether the view

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

section 12A of the Act, before new incumbent commissioner. This would help the assessee to explain his correct and detailed facts to new incumbent commission. Fresh application advised to be filed with the expectation that commissioner might appreciate the case of the assessee with elaborated explanation w.r.t. facts and law. Accordingly, the assessee e-filed fresh application, on 30.11.2018, seeking

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

section 12A of the Act, before new incumbent commissioner. This would help the assessee to explain his correct and detailed facts to new incumbent commission. Fresh application advised to be filed with the expectation that commissioner might appreciate the case of the assessee with elaborated explanation w.r.t. facts and law. Accordingly, the assessee e-filed fresh application, on 30.11.2018, seeking

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

delay for filing the return and Form 10B are condoned by the CBDT on this Circular. 4. The ld. AR relied on the section 12A

CHINTPURANI MANDIR ( BRAHAM AKHARA) PARBHANDAK COMMITTEE,JALANDHAR vs. COMMISSISSIONER OF INCOME TAX ( EXEMPTIOPNS), CHANDIGARH

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

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

condone the delay of 18 days and admit the appeal to be heard on merits. 4. Brief facts of the case are that the assessee is a charitable society registered under the ‘Societies Registration Act’, w.e.f. 6th Oct., 2000 and has been carrying on various charitable activities since inception as per objects contained in its memorandum and has been provisionally

YUVA GAU SEWAK WELFARE SOCIETY,BARNALA vs. CIT EXEMPTIONS, CHANDIGARH

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

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

12A(1)(ac)(vi) empowers the ld. PCIT/CIT to condone the delay in filing applications and treat such applications as timely filed provided reasonable cause for the delay is shown. The powers of condonation are extensive and applies to delays beyond the time allowed in sub-clause (i) to (vi) of section

MEASAGE GRAM SEWA AND VIKLANG SHAYTA SANSTHA REGD,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, (EXEMPTION), CHANDIGARH

The appeal of the assessee is allowed in the terms indicated as above

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

condone the delay. He further argued that the impugned order is passed in violation to the principle laid down in the judgment of hon’ble Calcutta High Court in the case of CIT vs. Rai Bahadur Bissesswarlal reported at 195 ITR 825 (Cal). 7. The Ld. DR for the Revenue, on the other hand, contended that the provisions of Section

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

condone the delay and admit the appeal to be decided on merits. 3. Grounds of appeal taken by the assesseee in Form No. 36 are as follows: “1. The Ld. CIT (E) has erred in rejecting the registration u/s 12AB of the Income Tax Act in an arbitrary manner. 2. The Ld. CIT (E) has erred in not giving

SHARAN FOUNDATION,MOGA, PUNJAB vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

condonation of delay along with an affidavit explaining the delay that application for approval has been filed in form 10AB on 9th July, 2022, which has been rejected vide order dated 13th January, 2023, which was received by the assessee on 16th January, 2023, against which appeal should have been filed within sixty days, but the same was actually filed

GURU TEG BAHADUR EDUCATIONAL TRUST ,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, appeal of the assessee is allowed

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

section 5 of Limitation Act. 1963, to condone delay for sufficient cause is not preferring an appeal or other application within the period prescribed, courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days. Whereas in the former consideration

MERA PIND 360 FOUNDATION, JALANDHAR,JALANDHAR vs. THE CIT (EXEMPTIONS) CHANDIGARH, CHANDIGARH

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

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

section 12A. Accordingly, I visited the office of the Ld. CIT (Exemptions) on 28.11.2025, where the Worthy Madam CIT (Ex.) was pleased to guide that an appeal ought to be filed against the rejection order dated 12.06.2025 and no useful purpose would be served by filing fresh application. 4 I.T.A. No. 955/Asr/2025 Assessment Year: N.A. 7. That in compliance with

THE KASHMIR CROWN,BARAMULLA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

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

sections": ["12A(1)(ac)(iii)", "12A(1)(ac)(iv)", "12AB"], "issues": "Whether the rejection of registration application was justified without proper service of notices and opportunity of being heard to the assessee? Whether the delay in filing the appeal should be condoned

THE ASSOCATION OF COLON AND RECTAL SURGEONS OF INDIA,JALANDHAR vs. CIT EXEMPTIONS,CHANDIGARH, CHANDIGARH

In the result, both the appeals are dismissed

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 474 & 475/Asr/2024 The Association Of Colon & बनाम The Cit Rectal Surgeons Of India, Exemption, 408A, Kapurthala Road, Chandigarh Adarsh Nagar, Jalandhar स्थायी लेखा सं./Pan No: Aakat9866E अपीलाथी/Appellant प्रत्यथी/Respondent ( Hybrid Hearing ) निर्ााररती की ओर से/Assessee By : Sh. Sushil Sharma, Advocate राजस्व की ओर से/ Revenue By : Smt. Vandana Vijay Mohite, Cit Dr सुिवाई की तारीख/Date Of Hearing : 20.03.2025 उदघोषणा की तारीख/Date Of Pronouncement : 09.06.2025 आदेश/Order Per Krinwant Sahay, Am: Appeals In These Cases Have Been Filed By The Assessee Against The Separate Orders, Each Dated 21.03.2024, Passed By Ld. Commissioner Of Income Tax, Exemptions, Chandigarh.

delay in filing of the appeals is hereby condoned. 6. Since the issues, facts and circumstances involved and submissions of Counsel of the Assessee in both the appeals are similar, they were heard together and are being disposed off by this common and consolidated order. 7. The common identical grounds taken by the Assessee in both the appeals are reproduced

THE ASSOCIATION OF COLON AND RECTAL SURGEONS OF INDIA,JALANDHAR vs. CIT EXEMPTION,CHANDIGARH, CHANDIGARH

In the result, both the appeals are dismissed

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 474 & 475/Asr/2024 The Association Of Colon & बनाम The Cit Rectal Surgeons Of India, Exemption, 408A, Kapurthala Road, Chandigarh Adarsh Nagar, Jalandhar स्थायी लेखा सं./Pan No: Aakat9866E अपीलाथी/Appellant प्रत्यथी/Respondent ( Hybrid Hearing ) निर्ााररती की ओर से/Assessee By : Sh. Sushil Sharma, Advocate राजस्व की ओर से/ Revenue By : Smt. Vandana Vijay Mohite, Cit Dr सुिवाई की तारीख/Date Of Hearing : 20.03.2025 उदघोषणा की तारीख/Date Of Pronouncement : 09.06.2025 आदेश/Order Per Krinwant Sahay, Am: Appeals In These Cases Have Been Filed By The Assessee Against The Separate Orders, Each Dated 21.03.2024, Passed By Ld. Commissioner Of Income Tax, Exemptions, Chandigarh.

delay in filing of the appeals is hereby condoned. 6. Since the issues, facts and circumstances involved and submissions of Counsel of the Assessee in both the appeals are similar, they were heard together and are being disposed off by this common and consolidated order. 7. The common identical grounds taken by the Assessee in both the appeals are reproduced

M/S. NATRANG REGD ,JAMMU vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee bearing ITA Nos

Bench: Sh. Udayan Das Gupta & Sh. Krinwant Sahay

12A(1)(ac)(iii) of the Act 61, filed on 27.09.2022 for non-submission of documentary evidences and in sufficiency of documents. 2. Condonation of delay: I.T.A. No.404/Asr/2024 Assessment Year.: 2024-25 2 It is pointed out by the registry that the appeal is belatedly filed by 479 days. The assessee has filed an affidavit praying for condonation of delay

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

condone the delay in filing this appeal and admit the appeal to be heard on merits. 6. The ground (no. 2) contained in the memorandum of appeal filed by the assessee relates to non receipt of any notices from the office of the ld. CIT(E) and the ld. AR, in course of hearing, submitted that no reasonable opportunity

GST & TAXATION BAR,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, both the above appeals of the Assessee’s are allowed for statistical purposes

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

delay is condoned and appeal is admitted for adjudication on merits. 3. At the outset the Ld. Counsel for the Assessee submitted that the Ld. CIT(E) rejected the application of the assessee filed under section 12A

CHARTERED ACCOUNTANTS ASSOCIATION,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, both the above appeals of the Assessee’s are allowed for statistical purposes

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

delay is condoned and appeal is admitted for adjudication on merits. 3. At the outset the Ld. Counsel for the Assessee submitted that the Ld. CIT(E) rejected the application of the assessee filed under section 12A