DERA SWAMI JAGAT GIRI TRUST ( REGD),PATHANKOT vs. COMMISSIONER ODF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assesse society is allowed in the terms indicated as above

Bench: Sh. Ravish Sood & Dr. M. L. Meena

condonation of delay under section 192 (2)(b) of the income tax act. The assessee has raised the following grounds of appeal: – 1. That the Learned C.I.T. (Exemptions), Chandigarh, has erred on facts as well as on law in passing order u/s 12A

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

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

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

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

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

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. "Every day's delay must be explained" does not mean

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

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. "Every day's delay must be explained" does not mean

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

condoned by the CBDT on this Circular. 4. The ld. AR relied on the section 12A(1)(b) and he mentioned that it is pertinent to mention that section 12A(1)(b) as applicable for assessment year 2018- 19 requires the assessee to get the accounts audited by an accountant as defined under section (2) of section 288 and file

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

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 accountant of the assessee who was entrusted with the responsibility of tax compliance , has expressed his inability

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

2 I.T.A. No. 199/Asr/2025 Assessment Year: N. A. with the primary object to provide care shelter for medical treatment of cows including establishment of Charitable Hospital. The society received its first donation on 27th September, 2023 and commenced its activities, and provisional registration was obtained u/s 12A(1)(ac)(iii) on 31st December, 2023. 3. Thereafter, the society applied

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

2. That the learned CIT(A) has not appreciated the submission made, explanation offered and proceeded to confirm the addition arbitrarily. 3. That the Ld. CIT(A) has wrongly interpreted the provisions of the section 11 and 12 of the Income Tax Act and therefore erred in not allowing the exemption as per section 11 and 12. 4. That

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

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

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

section a) 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

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

2. Condonation of delay: It is pointed out by the registry that this appeal is filed belatedly by 417 (four hundred seventeen) days. The assesseehas filed an application for 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

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

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

delay is hereby condoned and appeal is admitted on merits. 5. The CIT(Exemptions), Chandigarh vide order dated 26.03.2018 rejected the assesse application for registration u/s 12A. Aggrieved by the order of the department, the applicant filed an appeal before the Hon’ble ITAT, Amritsar. However, the Hon’ble ITAT has allowed the appeal of the assessee

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

2. That I am working as a Director of Mera Pind 360 Foundation, Jalandhar, bearing PAN AAPCM5984K, since its inception and am fully conversant with the facts and circumstances of the present case. I am competent and authorized to swear this affidavit on behalf of the Company. 3. That Mera Pind 360 Foundation is a Section & Company, duly incorporated under

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

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