SHRI SATISH SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 303/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The Acit, House No.31, Garden Enclave, Central Circle-2, Vs South City-Ii, Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Advps6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar & Ms. Muskan Garg, Cas राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr तार"ख/Date Of Hearing : 26.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 23.07.2025 Hybrid Hearing आदेश/Order Per Rajpal Yadav, Vp

exemption u/s 10(38) on account of Long Term Capital Gain. 4. Though there is a delay in the appeal but before adverting to that aspect, we would like to take note of brief facts of the case. The assessee has filed his return of income declaring total income at Rs.6,69,848/-. This income has been declared as ‘Business

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)

condoned." ii). Shree Jain SwetamberMurtipujakTapagachha Sangh v. CIT (Exemption): "Tax authorities must ensure substantial justice and avoid technical dismissals when dealing with genuine taxpayers." iii). Bar Council of India v. Commissioner of Income Tax (Exemption) [2024] 158 Taxmann.com 311 (Delhi): "Delay

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)

condoned." ii). Shree Jain SwetamberMurtipujakTapagachha Sangh v. CIT (Exemption): "Tax authorities must ensure substantial justice and avoid technical dismissals when dealing with genuine taxpayers." iii). Bar Council of India v. Commissioner of Income Tax (Exemption) [2024] 158 Taxmann.com 311 (Delhi): "Delay

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)

condoned." ii). Shree Jain SwetamberMurtipujakTapagachha Sangh v. CIT (Exemption): "Tax authorities must ensure substantial justice and avoid technical dismissals when dealing with genuine taxpayers." iii). Bar Council of India v. Commissioner of Income Tax (Exemption) [2024] 158 Taxmann.com 311 (Delhi): "Delay

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)

condoned." ii). Shree Jain SwetamberMurtipujakTapagachha Sangh v. CIT (Exemption): "Tax authorities must ensure substantial justice and avoid technical dismissals when dealing with genuine taxpayers." iii). Bar Council of India v. Commissioner of Income Tax (Exemption) [2024] 158 Taxmann.com 311 (Delhi): "Delay

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)

exemption claimed under section 11 was required to be disallowed and the assessee was issued a show cause in this regard. In response, the assessee submitted that it has filed Form 10B on 22/03/2019, however there has been a delay in filing the said form and reasons for the delay were explained and it was requested to condone

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

condone the delay. 4. The facts as emerging out from the order of Ld. CIT(A) are that the assessee is a registered society u/s 12AA of the Income Tax Act 1961 vide order, dated 25.03.2015 of the CIT (Exemption

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

Exemptions), and Charitable Trust, Vs Circle – 2, Chandigarh. 111, Santpura Road, Model Town, S.O. Yamuna Nagar. "थायी लेखा सं./PAN NO: AAATC9657M अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri B.M.Monga and Shri Rohit Kaura, Advocates Revenue by : Shri Chandrajit Singh, CIT DR Date of Hearing : 20.01.2025 Date of Pronouncement : 22.01.2025 VIRTUAL HEARING

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

Exemptions), and Charitable Trust, Vs Circle – 2, Chandigarh. 111, Santpura Road, Model Town, S.O. Yamuna Nagar. "थायी लेखा सं./PAN NO: AAATC9657M अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri B.M.Monga and Shri Rohit Kaura, Advocates Revenue by : Shri Chandrajit Singh, CIT DR Date of Hearing : 20.01.2025 Date of Pronouncement : 22.01.2025 VIRTUAL HEARING

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

Exemptions), and Charitable Trust, Vs Circle – 2, Chandigarh. 111, Santpura Road, Model Town, S.O. Yamuna Nagar. "थायी लेखा सं./PAN NO: AAATC9657M अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri B.M.Monga and Shri Rohit Kaura, Advocates Revenue by : Shri Chandrajit Singh, CIT DR Date of Hearing : 20.01.2025 Date of Pronouncement : 22.01.2025 VIRTUAL HEARING

SH. DINESH SOIN,LUDHIANA vs. ACIT, LUDHIANA

The appeals are partly allowed

delay, rather due to some financial implications,\nthe appeals could not be filed within time. We condone the\ndelay and proceed to decide the appeals on merit.\n7.\nBoth the appellants have raised an additional ground of\nappeal vide which, it has been pleaded that original\nassessment order passed under Section 153A read with\nSection

SMT. GINNY SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

The appeals are partly allowed

delay, rather due to some financial implications,\nthe appeals could not be filed within time. We condone the\ndelay and proceed to decide the appeals on merit.\n7. Both the appellants have raised an additional ground of\nappeal vide which, it has been pleaded that original\nassessment order passed under Section 153A read with\nSection

SMT. GINNY SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

The appeals are partly allowed

delay, rather due to some financial implications,\nthe appeals could not be filed within time. We condone the\ndelay and proceed to decide the appeals on merit.\n7. Both the appellants have raised an additional ground of\nappeal vide which, it has been pleaded that original\nassessment order passed under Section 153A read with\nSection

S.D EDUCATION SOCIETY,KARNAL vs. DCIT EXEMPTION, CHANDIGARH

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 1087 & 1088/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 & 2018-19 S.D. Education Society, The Dcit (Exemptions), S.D. Model Sr. Section. School, Vs Chandigarh. Railway Road, Karnal. "थायी लेखा सं./Pan No: Aabas5001P अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Girish Aneja, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr. Dr Date Of Hearing : 09.02.2026 Date Of Pronouncement : 10.02.2026

condone the delay and proceed to decide the appeals on merit. ITA No.1087 & 1088/CHD/2025 A.Y.2017-18 & 2018-19 6 6. The assessee has raised three grounds of appeal in each assessment year whereby it has pleaded that ld.CIT (Appeals) has erred in confirming the action of the AO in assessing the income of the assessee at Rs.2

S.D EDUCATION SOCIETY,KARNAL vs. DCIT EXEMPTION, CHANDIGARH

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 1087 & 1088/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 & 2018-19 S.D. Education Society, The Dcit (Exemptions), S.D. Model Sr. Section. School, Vs Chandigarh. Railway Road, Karnal. "थायी लेखा सं./Pan No: Aabas5001P अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Girish Aneja, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr. Dr Date Of Hearing : 09.02.2026 Date Of Pronouncement : 10.02.2026

condone the delay and proceed to decide the appeals on merit. ITA No.1087 & 1088/CHD/2025 A.Y.2017-18 & 2018-19 6 6. The assessee has raised three grounds of appeal in each assessment year whereby it has pleaded that ld.CIT (Appeals) has erred in confirming the action of the AO in assessing the income of the assessee at Rs.2

DCIT, CIRCLE, YAMUNANAGAR vs. M/S SYMBIOSIS PHARMACEUTICALS PVT. LTD., YAMUNANAGAR

In the result, appeal is dismissed

Bench: The Due Date As Prescribed In Section 139(1) Of The I.T. Act, 1961 Whereas The Assessee Has Filed Its Return Of Income After The Due Date.

condoning the delay. The Hon'ble High Court held that the delay occurred due to bonafide reasons and there was no malafide intent of the ITA 326/CHD/2019 A.Y. 2014-15 28 assessee in delaying the filing of the revised return. The claim of the assessee u/s 80IB was allowed. 14.9 In “ACIT, Circle 10(1), New Delhi Vs Dhir Global

JONANG BUDDHIST EDUCATIONAL SOCIETY,KANGRA, HIMACHAL PRADESH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH , CHANDIGARH

In the result, Assessee’s appeal is dismissed

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Krinwant Sahay, Am आयकर अपील सं./ Ita No.1350/Chd/2025 (िनधा"रण वष" / Assessment Year: 2025-26) Jonang Buddhist Educational Commissioner Of Society Income बनाम/ C/O Tejmohan Singh, Advocate Tax Exemptions, Vs. #527, Sector 10-D, Chandigarh Chandigarh 160011 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aafaj-8024-M (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ : Sh. Tej Mohan Singh (Advocate) Appellant By ""थ"कीओरसे/Respondent : Sh. Manav Bansal (Cit) Dr By सुनवाईकीतारीख/Date Of Hearing : 16-12-2025 घोषणाकीतारीख /Date Of : 07- 01-2026 Pronouncement आदेश / O R D E R Krinwant Sahay () Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 03.09.2025 Passed By The Ld.

condone the delay in filing the application in Form 10AB. Thus, the Commissioner (Exemption) had rightly denied the grant of approval

PATA TRANS HIMALAYAN EMPOWERMENT SOCIETY,HIMACHAL PRADESH vs. INCOME TAX OFFICER, WARD-KULLU, HIMACHAL PRADESH

In the result, appeals are allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 804 & 805/Chd/2025 "नधा"रण वष" / Assessment Year: 2023-24 Pata Trans Himalayan Empowerment The Ito, Society, Khangechenapa House Darcha Vs Ward – Kullu, Dangama, Darcha Sumdo, (H.P.). Lahaul & Spiti (Hp). "थायी लेखा सं./Pan No: Aajap8705D अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 07.10.2025 Date Of Pronouncement : 13.10.2025 Virtual Hearing O R D E R Per Rajpal Yadav, Vp

EXEMPTIONS CHANDIGARH 2. A perusal of the above order would indicate that it is an intimation which has been given to the assessee without providing an opportunity of hearing to the assessee while adjudicating this issue. In other words, it is an ex-parte order, therefore, it is not sustainable in the eyes of law. We set aside the impugned