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8 results for “condonation of delay”+ Section 12A(1)(c)clear

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Key Topics

Section 12A34Section 12A(1)(ac)8Section 108Exemption7Addition to Income4Section 1483Condonation of Delay3Section 682Section 147

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

ITA 75/ASR/2016[2007-08]Status: DisposedITAT Amritsar13 Jul 2021AY 2007-08

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

Section 10Section 10(23)Section 11Section 12Section 12ASection 143(1)Section 147Section 148Section 271

c) of the Income Tax Act, 1961. 5. That on the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) has further erred in confirming the addition made by the Assessing Officer without giving the reasonable opportunity to be heard to the assessee. 6. That it is prayed that the order of the Assessing Officer

2
Section 112
Section 2(15)2
Reopening of Assessment2

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

ITA 683/ASR/2024[2024-25]Status: DisposedITAT Amritsar17 Dec 2025AY 2024-25

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

For Appellant: Sh. S. K. Vatta, C. A
Section 12ASection 12A(1)(ac)

C. A. : Respondent by Sh. Sunil Gautam, CIT-D. R. Date of Hearing : 15.12.2025 Date of Pronouncement : 17.12.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. CIT (Exemptions) Chandigarh dated 08.10.2024 rejecting the application for registration u/s 12A (1) (ac)(iii) of the Act filed on 27.04.2024. 2 I.T.A

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

ITA 86/ASR/2020[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 12ASection 2(15)Section 25

condone the delay and admit the appeals on merits. 16. At the time of hearing, the Ld. Counsel invited our attention to para 2 of the order of CIT(E), dated 31.07.2018, wherein the Ld. CIT(E) had ITA Nos. 501 & 86/Asr/2019&2020 10 Bahadur Ke Textiles & Knitwear Association v. CIT discussed aims and objects of the company

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

ITA 501/ASR/2019[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 12ASection 2(15)Section 25

condone the delay and admit the appeals on merits. 16. At the time of hearing, the Ld. Counsel invited our attention to para 2 of the order of CIT(E), dated 31.07.2018, wherein the Ld. CIT(E) had ITA Nos. 501 & 86/Asr/2019&2020 10 Bahadur Ke Textiles & Knitwear Association v. CIT discussed aims and objects of the company

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

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

ITA 199/ASR/2025[2024-25]Status: DisposedITAT Amritsar26 Sept 2025AY 2024-25

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

For Appellant: Sh. Nitin Aggarwal, Adv
Section 12ASection 12A(1)(ac)

C. I. T. (Exemptions), 40 Futi Gali Barnala, 148101, Chandigarh Punjab, India [PAN: AAAAY 6503F] \ (Respondent) (Appellant) Appellant by : Sh. Nitin Aggarwal, Adv. : Respondent by Sh. Ravinder Mittal, CIT-D.R. Date of Hearing : 09.09.2025 Date of Pronouncement : 26.09.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. CIT(E), Chandigarh

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

ITA 209/ASR/2024[2024-25]Status: DisposedITAT Amritsar29 Apr 2025AY 2024-25

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Mohd. Iqbal Untoo, C. A
Section 12ASection 12A(1)(ac)

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

SH. FARUKH JEHAN ZEB ,SRINAGAR vs. INCOME TAX OFFICER, ANANT NAG

In the result, the appeal of the assessee is dismissed

ITA 444/ASR/2017[2008-09]Status: DisposedITAT Amritsar03 Aug 2023AY 2008-09

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

For Appellant: Sh. Touseef Ahmad Khanday &For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 68

delay of 8 days in filing the appeal has been 3 Farukh Ahmad Zeb v. ITO condoned on oral request mad by the Ld. AR at the time of hearing and appeal admitted for hearing on merits. 3. Briefly the facts as per record are that the AO received STR information from Chief Manager J&K Bank Ltd., Pampore which

MESERS PEER PANCHAL EDUCATIONAL AND WELFARE TRUST ,JAMMU AND KASHMIR vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

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

ITA 598/ASR/2018[2018-19]Status: DisposedITAT Amritsar28 Feb 2023AY 2018-19

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

Section 10Section 12A

12A(a) of the Act is not permissible as per Law. That the corpus donation received from trustees is not for specific b) purpose. That the salaries and wages paid to the teaching staff are not as c) per minimum wages act. That the assessee trust earned huge surplus, which is not d) redeployed into education purpose. 4. That