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

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

SH. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PR. COMMISSIONER OF INCME TAX , BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

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

delay of 967 days in filing these appeals is hereby condoned and appeals are admitted to be heard on merits. 5. The ld. Pr. CIT has observed that during the course of assessment proceedings in the case of M/s Tirath Ram Badri Nath, Abohar in respect of AY 2008-09, AO has noted that the appellant Sh. Manjit Krishan Malhotra

SHRI. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

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

delay of 967 days in filing these appeals is hereby condoned and appeals are admitted to be heard on merits. 5. The ld. Pr. CIT has observed that during the course of assessment proceedings in the case of M/s Tirath Ram Badri Nath, Abohar in respect of AY 2008-09, AO has noted that the appellant Sh. Manjit Krishan Malhotra

ROYAL FURNISHER ,JAMMU vs. ASSESING OFFICER WARD- 2 (2), JAMMU

In the result appeal of the assessee bearing ITA No

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

143(1)of the Act date of order 09.08.2019. 2. The assessee has taken the following grounds which reads as under: “1. That on the fact and in the circumstances of the case the learned CIT Appeal is not justified in basing his finding by observing that are conflicting decisions of various Benches of Tribunal and High Courts. 2. That

THE DALLA CO OP AGRI MULTIPURPOSE SOCIETY LIMITED,JALANDHAR vs. INCOME TAX OFFICER WARD-, PHAGWARA

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 593/Asr/2025 Assessment Year: 2018-19 The Dalla Co-Op. Agri Vs. Ito, Ward (1), Multipurpose Society Ltd. C/O Phagwara. B.D. Bansal & Co. B-641, Ground Floor Near A Block Gurudwara Ranjit Avenue, Amritsar. [Pan:-Aacat2201M] (Appellant) (Respondent) Appellant By Sh. Lakshay Bansal, Ca Sh. Charan Dass, Sr. Dr Respondent By Date Of Hearing 22.01.2026 Date Of Pronouncement 23.03.2026

143(3) r.w.s 144B, vide order dated 06.05.2021. 2. Condonation of delay: It is pointed out by the registry that this appeal is belatedly filed by 90 (ninety days). The assessee has filed an application for I.T.A. No. 593/Asr/2025 2 Assessment Year: 2018-19 condonation, where the ld. counsel Sh. Tarun Bansal (Advocate) stated that his office staff Mr. Puneet

THE INCOME TAX OFFICER, TARN TARAN vs. ESTATE OF LATE SH. JAGIR SINGH BHULLAR, TARN TARAN

In the result, the appeals of the assessee is partly allowed

Bench: Shri N.K. Choudhry, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.306/Asr/2014 & 591/Asr/2015 ("नधा"रणवष" / Assessment Year: 2007-08) Estate Of Sh. Jagir Singh Bhullar Vs. Income Tax Officer, Through S. Jasbir—Singh Ward-1(3), Bhullar, Tarn Taran, E-250 Ranjit Avenue, Amritsar, Punjab. Punjab.

143(3)/147 and under section 271(1) (c ),respectively, of the Income Tax Act, 1961 (in short the ‘Act’). 2. Since these two appeals relate to the same assessee and same assessment year, therefore these have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. ITA Nos.306/ASR/2014 & 591/ASR/2015 Assessment

ESTATE OF SH. JAGIR SINGH BHULLAR,AMRITSAR. vs. THE INCOME TAX OFFICER, TARN TARAN

In the result, the appeals of the assessee is partly allowed

Bench: Shri N.K. Choudhry, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.306/Asr/2014 & 591/Asr/2015 ("नधा"रणवष" / Assessment Year: 2007-08) Estate Of Sh. Jagir Singh Bhullar Vs. Income Tax Officer, Through S. Jasbir—Singh Ward-1(3), Bhullar, Tarn Taran, E-250 Ranjit Avenue, Amritsar, Punjab. Punjab.

143(3)/147 and under section 271(1) (c ),respectively, of the Income Tax Act, 1961 (in short the ‘Act’). 2. Since these two appeals relate to the same assessee and same assessment year, therefore these have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. ITA Nos.306/ASR/2014 & 591/ASR/2015 Assessment

M.K HOTELS & RESORTS LIMITED,AMRITSAR vs. ASSISTANT COMMISSIONE OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, the appeal of the assessee bearing ITA No

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

2. It could be seen from the above that the appellant has no valid reason for such a huge delay. On one hand the appellant claims that it came to know about the order u/s 143(1) only when there was call for the demand but on the other hand it is fairly admitted in form 35 that the demand

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

2. There was a short delay of 3 days in filing these before the Tribunal. Considering the genuine reason for the shot Delay of 3 days in filing these appeals and no objection of learned additional CIT DR to the request of the assessee condonation, we condone the short delay of 3 days and these four appeals are admitted

LATE SH BHAGAT CHAJJU RAM,JAMMU vs. ITO EXEMPTION JAMMU, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

2. There was a short delay of 3 days in filing these before the Tribunal. Considering the genuine reason for the shot Delay of 3 days in filing these appeals and no objection of learned additional CIT DR to the request of the assessee condonation, we condone the short delay of 3 days and these four appeals are admitted

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

2. There was a short delay of 3 days in filing these before the Tribunal. Considering the genuine reason for the shot Delay of 3 days in filing these appeals and no objection of learned additional CIT DR to the request of the assessee condonation, we condone the short delay of 3 days and these four appeals are admitted

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

2. There was a short delay of 3 days in filing these before the Tribunal. Considering the genuine reason for the shot Delay of 3 days in filing these appeals and no objection of learned additional CIT DR to the request of the assessee condonation, we condone the short delay of 3 days and these four appeals are admitted

M/S VARINDRA TOOLS PRIVATE LIMITED,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE,II, JALANDHAR

In the result, both the appeals of the assessees are allowed

Bench: 03.10.2021. 2. That Necessary Fees Was Deposited Well Before Time I.E. 29.09.2021. 3. That Appeal Was Sent To Income Tax Appellate Tribunal, Amritsar On 30.09.2021 Through Courier Well Before Due Of Date Of Filing Of Appeal. It Was Expected That Courier Will Reach Itat Office Well Before Due Date. However, On Receipt Of Letter, We Have Come To Know That There Is Delay Of 2 Days In Filing Of Appeal. 4. That We Are Enclosing Herewith Copy Of Receipt Of Courier & Track Record In Support Of The Fact That Courier Sent On 30.09.2021 Was Delivered In The Office Of Itat On 05.10.2021 Resulting In Delay Of 2 Days. 5. That Delay In Filing Of Appeal Has Happened Because Of Reasons Beyond Control Of Assessee. Delay In Filing Of Appeal Is Not Intentional.

condoned and the appeal is admitted. 6. Following grounds have been raised in this appeal. 1. That on facts and circumstances of the case, Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi has grossly erred in law in confirming addition of Rs. 2,15,791/- on account of employees contribution towards EPF/ESI deposited after due date but before

GURPREET SINGH KHURANA,JALANDHAR vs. ITO WARD 1(5), JALANDHAR

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

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

143(3). Condonation of delay; 2. At the outset, it is noted that there is a delay of 10 days in filing the appeal before us. The ld. AR has submitted an application for condonation of delay which is reproduced as below: I.T.A. No. 539/Asr/2024 2 Assessment Year: 2017-18 That the appeal filed before the Hon'ble Bench

SHER-E- KASHMIR COLLAGE OF EDUCATION ( UNIT OF ) PIR PANCHAL EDUCATION TRUST,JAMMU vs. INCOME TAX OFFICER WARD , JAMMU

In the result, the appeal of the assessee bearing ITA No

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

143(3) of the Act. I.T.A. No. 190/Asr/2023 2 Assessment Year: 2009-10 2. The appeal of the assessee was filed with delay of 3080 days. The assessee filed the petition for condonation of delay withthe affidavit. The assessee also relied of the order of the ITAT, Amritsar Bench in the case of M.K. Hotels & Resorts Ltd. vs. ACIT

AMARJOT SINGH,VILLAGE BABEHALI DISTT GURDASPUR vs. INCOME TAX OFFICER GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

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

delay is condoned. 3. Brief facts of this case are that the assessee is engaged in agricultural activity and has filed his regular return declaring an income of Rs. 2.31 lakhs from other source and agricultural income of Rs. 22.70 lakhs, which has been assessed u/s 143(3) of the Act 61. 4. Subsequently, on information from investigation wing

AMARJOT SINGH,GURDASPUR vs. INCOME TAX OFFICER WARD GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

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

delay is condoned. 3. Brief facts of this case are that the assessee is engaged in agricultural activity and has filed his regular return declaring an income of Rs. 2.31 lakhs from other source and agricultural income of Rs. 22.70 lakhs, which has been assessed u/s 143(3) of the Act 61. 4. Subsequently, on information from investigation wing