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

12A and 80G of the Act, which were followed up by another set of applications filed directly with the DIT (Exemptions) on 21.12.2005; these applications were obviously delayed and the condonation application was filed on 14.03.2006 narrating the events that led to the delay. . In the above circumstances, it seems to us that the Tribunal has acted judicially, taking note

SH. VISHWA MITTER SEKHRI CHARITABLE SOCIETY,BATALA vs. THE INCOME TAX OFFICER, (EXEMPTION), AMRITSAR.

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08

condoning the delay and registered the society with retrospective effect. The photocopy of order u/s 12AA has already been filed with our earlier letters. In the Finance Act, 2014, the section 12A of The Income Tax Act has been amended with effect from 01.10.2014 and inserted the following clauses: "Provided that where registration has been granted to the trust

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

1) (ac)(iii) of the Act filed on 27.04.2024. 2 I.T.A. No. 683/Asr/2024 Assessment Year: N. A. 2. Condonation of delay: It is pointed out by the registry that the appeal is filed belatedly by eighteen days. The President of the assessee society, has filed an application requesting for condonation of delay due to the reasons that the regular chartered

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

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

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(1

M/S SHYMA LAL THAPAR FOUNDATION,MOGA vs. THE INCOME TAX OFFICERII, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

condonation of the delay in applying for the said registration, erstwhile vested with the competent authority w.e.f. 01.06.2007 (by insertion of the second proviso to section 12A(1

M/S. SHYAM LAL THAPAR FOUNDATION,MOGA vs. THE INCOME TAX OFFICER_II,, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

condonation of the delay in applying for the said registration, erstwhile vested with the competent authority w.e.f. 01.06.2007 (by insertion of the second proviso to section 12A(1

INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR vs. DR SHYAM LAL THAPAR NURSING HOME, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

condonation of the delay in applying for the said registration, erstwhile vested with the competent authority w.e.f. 01.06.2007 (by insertion of the second proviso to section 12A(1

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

1 97098 was created. Assessee filed online application under section question the CPC to accept the audit report and allow the exemption under section 11 and 12 but the CPC rejected the same for the reason that he has not furnished 3 Assessment Year: 2016-17 details of audit in the schedule audit information and form 10 B report

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

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

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

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

THE LITCHI ESTATE,PATHANKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION),, CHANDIGARH

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

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

condone the delay of three days in filing of the instant appeal. 5 Now will proceed to the merit of the appeal. In this case, the appellant society has filed the application u/s 12AA on dated 12.01.2016 by disclosing the facts that the society was formed as a charitable society on dated 9th March, 2011 by the Govt. of Punjab

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

S.S. JAIN SABHA GOLF LINK, LUDHIANA,LUDHIANA vs. CIT EXEMPTIONS, JALANDHAR

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta

condone the delay and admit the appeal to be heard on merits. 4. In course of hearing, there has not been any appearance by the assessee or his ld. counsel on repeated calls neither physically nor in virtual mode. However, considering the grounds of appeal and the issues involved, we proceed to dispose of this appeal after hearing