RAJESHWAR SHARMA,MOHALI vs. ITO, W-6(2), MOHALI

The appeal of the assessee stands partly allowed

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 870/Chd/2018 "नधा"रण वष" / Assessment Year : 2014-15 Sh. Rajeshwar Sharma, The I.T.O., बनाम Ward 6(2), House No.584, Sectro 59, Mohali Phase-4, Mohali "थायी लेखा सं./Pan No: Amdps4641Q अपीलाथ"/Appellant ""यथ"/Respondent Appeal Against The Order Of Cit(A)-2, Chandigarh Dated 28.3.2018

delay in filing the appeal is hereby condoned. 4. The assessee has taken following grounds of appeal:- 1. Under the facts and circumstances of the case and in law, the Ld. CIT(A) Chandigarh has erred in upholding the additions made by the Ld. Assessing officer and disregarding the provisions of sub-section (ii) of section 10(10A

DHARAM SINGH RAWAT,MOHALI vs. ITO, W-6(3), MOHALI

The appeal of the assessee stands partly allowed

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 870/Chd/2018 "नधा"रण वष" / Assessment Year : 2014-15 Sh. Rajeshwar Sharma, The I.T.O., बनाम Ward 6(2), House No.584, Sectro 59, Mohali Phase-4, Mohali "थायी लेखा सं./Pan No: Amdps4641Q अपीलाथ"/Appellant ""यथ"/Respondent Appeal Against The Order Of Cit(A)-2, Chandigarh Dated 28.3.2018

delay in filing the appeal is hereby condoned. 4. The assessee has taken following grounds of appeal:- 1. Under the facts and circumstances of the case and in law, the Ld. CIT(A) Chandigarh has erred in upholding the additions made by the Ld. Assessing officer and disregarding the provisions of sub-section (ii) of section 10(10A

KARAN PAL SINGH,MOHALI vs. ITO, W-6(2), MOHALI

The appeal of the assessee stands partly allowed

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 870/Chd/2018 "नधा"रण वष" / Assessment Year : 2014-15 Sh. Rajeshwar Sharma, The I.T.O., बनाम Ward 6(2), House No.584, Sectro 59, Mohali Phase-4, Mohali "थायी लेखा सं./Pan No: Amdps4641Q अपीलाथ"/Appellant ""यथ"/Respondent Appeal Against The Order Of Cit(A)-2, Chandigarh Dated 28.3.2018

delay in filing the appeal is hereby condoned. 4. The assessee has taken following grounds of appeal:- 1. Under the facts and circumstances of the case and in law, the Ld. CIT(A) Chandigarh has erred in upholding the additions made by the Ld. Assessing officer and disregarding the provisions of sub-section (ii) of section 10(10A

SH. SANTOKH DHILLON,CHANDIGARH vs. ACIT, INT. TAXATION, CIRCLE, CHANDIGARH

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

10A, Circle, C.R. Building, Sector 17-E Chandigarh-160011 Chandigarh- 160017 "थायी लेखा सं./TAN NO: BDGPP9213E अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri. Pritish Goyal, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR सुनवाई क" तार"ख/Date of Hearing : 21/03/2022 उदघोषणा क" तार"ख/Date of Pronouncement : 21/03/2022

MAHESH T. PRASANA,MUMBAI vs. ITO, WARD-1, PARWANOO

In the result, the appeal of the assessee is allowed

Bench: Shri A.D.Jain & Shri Krinwant Sahayआयकर अपील सं./Ita No. 419/Chd/2023 "नधा"रण वष" / Assessment Year : 2012-13

delay in filing of the appeal is hereby condoned and now we proceed to decide this case on merit. 8. The only ground of appeal in this case is against the sustenance of addition of Rs.87,45,366/- by the ld. CIT(A) restricting the deduction claimed under Section 80IC to the extent of 25% as against 100% claimed

SHREE OM BABA JI EDUCATION & WELFARE TRUST,PANCHKULA vs. CIT EXEMPTION CHANDIGARH, CHANDIGARH

The appeal stands allowed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.368 /Chandi/2025 Shree Om Baba Ji Education & Cit (Exemption) बनाम/ Welfare Trust Room No1 5Th Floor # 104-A, Ghs-86, Sector 20 Cr Building, Himalaya Marg Vs. Panchkula 134120 Sector 17-E, Chandigarh-160017. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacts-7923-G (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Shri S.P. Goyal – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Sarabjeet Singh (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 10-07-2025 घोषणाकीतारीख /Date Of Pronouncement : 15-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of An Application Filed By The Assessee Seeking Registration U/S 12A(1)(Ac)(Iii) Vide Impugned Order Dated 20- 02-2023 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeal Before Us. The Registry Has Noted Delay Of 682 Days In The Appeal, The Condonation Of Which Has Been Sought By Ld. Ar Which Is Supported By An Affidavit Of Trustee Of Assessee-Trust. It Has Been Stated That Delay Occurred Due To Incorrect Understanding Of Registration Procedure Under New Regime.

condonation of which has been sought by Ld. AR which is supported by an affidavit of trustee of assessee-trust. It has been stated that delay occurred due to incorrect understanding of registration procedure under new regime. 2. On merits, Ld. AR filed sequence of registration applications filed by the assessee as under: - 1. 31.05.2007 Already registered U/s 12AA

SHRI MAHAVIR NIRWAN MEMORIAL SOCIETY,MOHALI vs. CIT(EXEMPTION), CHANDIGARH

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

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay for which sufficient cause is shown, and admit both the appeals for adjudication. 4. Since the issues involved in both the above appeals are common and were heard together so they are being disposed off by this consolidated order. With the consent of both the parties we take up Appeal No. 250/Chd/2024

SHRI MAHAVIR NIRWAN MEMORIAL SOCIETY,MOHALI vs. CIT(EXEMPTION), CHANDIGARH

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

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay for which sufficient cause is shown, and admit both the appeals for adjudication. 4. Since the issues involved in both the above appeals are common and were heard together so they are being disposed off by this consolidated order. With the consent of both the parties we take up Appeal No. 250/Chd/2024

VIMAL KUMAR ATTREY,SIRSA vs. ITO, WARD -1, SIRSA, SIRSA

In the result, appeal of the Assessee is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1089/Chd/2024 "नधा"रण वष" / Assessment Year : 2022-23 Vimal Kumar Attrey, The Ito, बनाम Srs/B-15/076, Ward 1, Street No. 2, Sirsa Vs. Old Court Colony, Sirsa Haryana 125055 "थायी लेखा सं./Pan No. Aaopa0288L अपीलाथ"/Appellant ""यथ"/Respondent ( Virtual Hearing ) "नधा"रती क" ओर से/Assessee By : Shri. Kartik Garg, Advocate राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 28-07-2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 13-10-2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 26.11.2023 Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi

10A) amounting INR 21,01,538/-. The Ld. CPC, has processed the 9 1089-c-2024- Vimal Kumar Attrey, Sirsa ITR u/s 143(1) on 17.03.2023 and restricted the claim u/s 10(10AA) to extend INR 3,00,000/- and disallowed the claim amounting INR 11,37,117/-. 4. That against the intimation order dated 17.03.2023, the appellant has filed