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6 results for “condonation of delay”+ Section 10Aclear

Sorted by relevance

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Key Topics

Section 12A31Section 105Exemption4Addition to Income4Section 12A(1)(ac)3Limitation/Time-bar3Section 80G(5)(i)2Deduction2Condonation of Delay

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

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

ITA 437/CHANDI/2021[2012-13]Status: DisposedITAT Chandigarh21 Mar 2022AY 2012-13
For Appellant: Shri. Pritish Goyal, CAFor Respondent: Dr. Ranjeet Kaur, Sr. DR
Section 10(37)Section 148Section 253(5)

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

2
ITA 419/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh18 Oct 2024AY 2012-13

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

For Appellant: Shri Nikhil Goyal, Advocate, &For Respondent: Dr. Ranjit Kaur, Addl.CIT, Sr. DR
Section 143(2)Section 80I

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

ITA 368/CHANDI/2025[NOT APPLICABLE]Status: DisposedITAT Chandigarh15 Jul 2025

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.

For Appellant: Shri S.P. Goyal – Ld. ARFor Respondent: Shri Sarabjeet Singh (CIT) – Ld. DR
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G(5)(i)

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

ITA 251/CHANDI/2024[2024-24]Status: DisposedITAT Chandigarh03 Mar 2025AY 2024-24

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

For Appellant: Shri Mohit Dhiman, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 12A

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

ITA 250/CHANDI/2024[2024-25]Status: DisposedITAT Chandigarh03 Mar 2025AY 2024-25

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

For Appellant: Shri Mohit Dhiman, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 12A

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

ITA 1089/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh13 Oct 2025AY 2022-23

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

For Appellant: Shri. Kartik Garg, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 10

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