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

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

1)(ac)(vi-B) of the Income Tax Act, 1961, vide application dated 24.01.2025, through its counsel, namely CA Nitish Kataria. However, the said application was rejected by the Ld. Commissioner of Income Tax (Exemptions) vide order dated 12.06.2025. 5. That the rejection of the aforesaid application was communicated to me by the said counsel telephonically, who further advised that

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

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

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(1)(ac

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(1)(ac

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

1)(ac)(iii) of the Income Tax Act, 1961 filed by the applicant on 20.01.2023. 2 I.T.A. No. 149/Asr/2024 Assessment Year: NA Condonation of delay: It is pointed out by the registry that the appeal is 2. belatedly filed by 199 days (one hundred ninety nine days). The assessee has filed an application for condonation of delay stating the fact