SHRI ISHWAR HARI CHARITABLE TRUST,SANGRUR vs. CIT EXEMPTIONS, CHANDIGARH

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

condone the delay and proceed to decide the appeal on merit. 7. The assessee has filed an application for grant of registration under Section 12A(1)(ac)(iii). This application of the assessee has been allowed by the ld. CIT (E) but registration has been granted as a Religious Trust and not as a Charitable

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Delay caused due to genuine and procedural challenges should be condoned if the taxpayer demonstrates bona fide conduct." iv). Al Jamia Mohammediyah Education Society v. CIT (Exemption) [2024] 298 Taxman 650 (Bombay): "Section 119(2)(b) must be interpreted liberally to avoid hyper-technical disallowances that contradict the purpose of the Income Tax Act." vi). Shree Jain SwetamberMurtipujakTapagachha Sangh

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA,ITO WARD 6(3), LUDHIANA,CURRENT JURISDICTIONAL A.O. ITO WARD 6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Delay caused due to genuine and procedural challenges should be condoned if the taxpayer demonstrates bona fide conduct." iv). Al Jamia Mohammediyah Education Society v. CIT (Exemption) [2024] 298 Taxman 650 (Bombay): "Section 119(2)(b) must be interpreted liberally to avoid hyper-technical disallowances that contradict the purpose of the Income Tax Act." vi). Shree Jain SwetamberMurtipujakTapagachha Sangh

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD6(3), LUDHIANA, CURRENT JURISDICTIONAL A,O, ITO WARD 6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Delay caused due to genuine and procedural challenges should be condoned if the taxpayer demonstrates bona fide conduct." iv). Al Jamia Mohammediyah Education Society v. CIT (Exemption) [2024] 298 Taxman 650 (Bombay): "Section 119(2)(b) must be interpreted liberally to avoid hyper-technical disallowances that contradict the purpose of the Income Tax Act." vi). Shree Jain SwetamberMurtipujakTapagachha Sangh

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Delay caused due to genuine and procedural challenges should be condoned if the taxpayer demonstrates bona fide conduct." iv). Al Jamia Mohammediyah Education Society v. CIT (Exemption) [2024] 298 Taxman 650 (Bombay): "Section 119(2)(b) must be interpreted liberally to avoid hyper-technical disallowances that contradict the purpose of the Income Tax Act." vi). Shree Jain SwetamberMurtipujakTapagachha Sangh

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

condone the delay of 282 days in filing of appeal for the A.Y. 2017-18 and hear the appeal on merits of the case. Thanking You Yours faithfully For Ch. Lekh Raj Educational & Charitable Trust

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA. vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

condone the delay of 282 days in filing of appeal for the A.Y. 2017-18 and hear the appeal on merits of the case. Thanking You Yours faithfully For Ch. Lekh Raj Educational & Charitable Trust

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

condone the delay of 282 days in filing of appeal for the A.Y. 2017-18 and hear the appeal on merits of the case. Thanking You Yours faithfully For Ch. Lekh Raj Educational & Charitable Trust

SHRI ISHWAR HARI CHARITABLE TRUST,SNAGRUR vs. CIT EXEMPTIONS, CHANDIGARH

Charitable Trust,\nSCO 80-81, 3rd Floor, Sector 17-C,\nChandigarh.\nVs\nThe CIT (Exemptions),\nChandigarh.\nस्थायी लेखा सं/.PAN NO: AAXTS4724L\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nAssessee by : Shri T.N.Singla, CA\nRevenue by : Shri Chandrajit Singh, CIT DR\nDate of Hearing : 20.01.2025\nDate of Pronouncement : 24.03.2025\nPER RAJ PAL YADAV, VP\nHYBRID HEARING\nORDER\nThe present two appeals are directed

INDIAN RED CROSS SOCIETY,BATHINDA vs. DCIT, (E), C-1, CHANDIGARH

In the result, appeal of the Assessee is allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 602/Chd/2023 निर्धारण वर्ष / Assessment Year: 2018-19 Indian Red Cross Society बनाम The DCIT(Exemptions) Circle-1, Chandigarh Red Cross Bhawan, Civil Lines, Bathinda-151001, Punjab स्थायी लेखा सं./PAN NO: AAATI4900K अपीलार्थी/Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से/Assessee by : राजस्व की ओर से / Revenue by : Shri Sudhir Sehgal, Advocate Shri Manav Bansal, CIT, DR सुनवाई की तारीख / Date of Hear

Trust Vs DCIT in ITA No. 245/Ahd/2021 vide order, dated 16.06.2023 was relied for the preposition that the filing audit report is only procedutral and, as such, the delay was condoned and exemption u/s 11 of the ACT was allowed. ii). Similar is the judgment of ITAT, Ahmedabad In the case of Gyandeep Charitable

SHRI GURU NANAK NAM LEWA SEWAK JATHA,,FATEHGARH SAHIB vs. ITO, EXEMPTION WARD, CHANDIGARH

In the result, appeal of the assessee is allowed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

charitable trust registered under the Indian Trust Act and Section 12A of the Act. The assessee’s case was selected for scrutiny and notice under section 143(2) was issued on 27/08/2018 and the assessment order was passed under section 143(3) on 27/11/2019 wherein the AO disallowed the exemption claimed under section 11 solely on the ground that

HIMALAYAN BUDDHIST CULTURAL ASSOCIATION,KULLU vs. ACIT,CIRCLE/DCIT CPC,BENGLURU, MANDI

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

Bench: Due Date Of Filling Of Income Tax Return Was On Bonafide Grounds, The Cit(A) Has Erred In Not Condoning The Delay.

charitable activities of the Trust, the addition made by lower authorities is merely on the technical ground of limitation. (iv) That in any case, the delay in filling of Form 10 before due date of filling of Income Tax Return was on bonafide grounds, the CIT(A) has erred in not condoning

SIDH SHRI BABA BALAK NATH JI TRUST ,JAWALAMUKHI vs. CIT(EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Ms. Annapurna Gupta & Shri R. L. Negiआयकरअपीलसं./Ita No. 299/Chd/2020 "नधा"रणवष" / Assessment Year: 2019-20 Sidh Shri Baba Balak Nath Ji Commissioner Of Income Tax , बनाम Trust, Teh. Jawalamukhi, Exemption , Chandigarh Kangra, H. P. "थायीलेखासं./Pan No : Aawts 8003R अपीलाथ"/Appellant ""यथ"/Respondent

delay is condoned. Order was pronounced in the open court. 2. The assessee has challenged the order, raising the following grounds:- “1. That on the facts, circumstances and legal position of the case, the Worthy CIT in its order dated 28.02.2020 has erred in passing that order in contravention of the provisions of Section 80G(5)(vi) of the Income

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, SECTOR 17

In the result, this appeal of the Assessee stands dismissed

condonation of delay.\n5.\nSince the issue involved in all the appeals are identical,\n(except in ITA No. 673/Chd/2021 for AY 2015-16) wherein, the\norder had been passed u/s 263 of the I.T. Act by CIT Exemptions,\nChandigarh, therefore, these appeals were heard together and are\ndisposed off for the sake of brevity.\n6.\nAppeal of the Assessee

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

condonation of delay.\n5.\nSince the issue involved in all the appeals are identical,\n(except in ITA No. 673/Chd/2021 for AY 2015-16) wherein, the\norder had been passed u/s 263 of the I.T. Act by CIT Exemptions,\nChandigarh, therefore, these appeals were heard together and are\ndisposed off for the sake of brevity.\n6.\nAppeal of the Assessee

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. CIT(EXEMPTION), CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

condonation of delay.\n\n5.\nSince the issue involved in all the appeals are identical,\n(except in ITA No. 673/Chd/2021 for AY 2015-16) wherein, the\norder had been passed u/s 263 of the I.T. Act by CIT Exemptions,\nChandigarh, therefore, these appeals were heard together and are\ndisposed off for the sake of brevity.\n\n6.\nAppeal

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

condonation of delay.\n\n5.\nSince the issue involved in all the appeals are identical,\n(except in ITA No. 673/Chd/2021 for AY 2015-16) wherein, the\norder had been passed u/s 263 of the I.T. Act by CIT Exemptions,\nChandigarh, therefore, these appeals were heard together and are\ndisposed off for the sake of brevity.\n\n6.\nAppeal

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

condonation of delay.\n3. It has been submitted before us that in the Cross Objections, assessee\nhas raised a jurisdictional issue on the ground that no Warrant of\nAuthorization was issued to conduct the search upon the premises of the\nassessee. According to the ld. Counsel for the assessee, the Warrant of\nAuthorization was issued in the name