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)

condone the delay and to allow the exemption under section 11 of the Act. The submissions so filed by the assessee were considered but not found acceptable to the AO. The AO held that as per Section 12A

IDREAM SOCIAL EDTECH FOUNDATION,PANCHKULA vs. CIT(E), CHANDIGARH

In the result, both appeals of the assessee are allowed

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

delay is hereby condoned and appeal of the assessee is admitted for adjudication. 6. The facts of the case are that an application for registration u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 was filed by the assessee Trust on 28.09.2022. In order to examine and verify the objects of the Trust/Foundation, the genuineness of its activities

IDREAM SOCIAL EDTECH FOUNDATION,PANCHKULA vs. CIT(E), CHANDIGARH

In the result, both appeals of the assessee are allowed

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

delay is hereby condoned and appeal of the assessee is admitted for adjudication. 6. The facts of the case are that an application for registration u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 was filed by the assessee Trust on 28.09.2022. In order to examine and verify the objects of the Trust/Foundation, the genuineness of its activities

SANT KIRPAL VIDYAK MISSION,LUDHIANA vs. ITO (EXEMPTION), CHANDIGARH

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

section 12A of the Act.\n12.7 As we have held that the assessee holds a certificate of registration under\nsection 12A of the Act and is a charitable trust, the necessary sequitur is that the\nassessment must be carried out by the Assessing Officer (AO) treating the assessee\nas a charitable trust. However, in the present case

SH. RAJIV KUMAR,MOHALI vs. ITO , WARD -1,, SANGRUR

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

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) o f limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

MINING OFFICER,MOHALI vs. ITO(TDS)-2, CHANDIGARH

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

Bench: The Hon'Ble Appellate Tribunal For Condonation Of The Short Delay In Submission Of The Appeal. Your Faithfully For Mining Office, Mohali & Ropar (Mining Officer)

12A of the Commercial Courts Act, 2015 and provisions (b) and(c) of Section 138 of the Negotiable instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, other limits (within which the court or tribunal can condone delay

COLONEL BHIM SINGH FOUNDATION TRUST,FATEHABAD, HARYANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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

Bench: rejecting the application.

section 12A(1)(ac)(iii) of the Act are clear and unambiguous, and the assessee having commenced its activities on 14.09.2024 was required to file the application for regular registration within six months thereof. Since the application was admittedly filed beyond the prescribed time and without any formal application seeking condonation of delay

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

KDDL ETHOS FOUNDATION,CHANDIGARH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS,, CHANDIGARH

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

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 7 To 10/Chd/2025 "नधा"रण वष" / Assessment Year : 2022-23 [ U/S 12Aa & 80G ] Kddl Ethos Foundation, The Cit C/O Tej Mohan Singh, बनाम (Exemptions), Advocate, Chandigarh Vs. 527, Sector 10-D, Chandigarh "थायी लेखा सं./ Pan No: Aactk7915Q अपीलाथ"/Appellant ""यथ"/Respondent

delay in filing of both the appeals is hereby condoned. 6. In all the aforesaid appeals, though numerous common / similar grounds have been raised by the Assessee but the main grievance of the Assessee is regarding passing of ex-parte orders by the ld. CIT(E) in all these appeals, with regard to the rejection of registration u/s 12AA

KDDL ETHOS FOUNDATION,CHANDIGARH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

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

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 7 To 10/Chd/2025 "नधा"रण वष" / Assessment Year : 2022-23 [ U/S 12Aa & 80G ] Kddl Ethos Foundation, The Cit C/O Tej Mohan Singh, बनाम (Exemptions), Advocate, Chandigarh Vs. 527, Sector 10-D, Chandigarh "थायी लेखा सं./ Pan No: Aactk7915Q अपीलाथ"/Appellant ""यथ"/Respondent

delay in filing of both the appeals is hereby condoned. 6. In all the aforesaid appeals, though numerous common / similar grounds have been raised by the Assessee but the main grievance of the Assessee is regarding passing of ex-parte orders by the ld. CIT(E) in all these appeals, with regard to the rejection of registration u/s 12AA

KDDL ETHOS FOUNDATION,CHANDIGARH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS , CHANDIGARH

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

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 7 To 10/Chd/2025 "नधा"रण वष" / Assessment Year : 2022-23 [ U/S 12Aa & 80G ] Kddl Ethos Foundation, The Cit C/O Tej Mohan Singh, बनाम (Exemptions), Advocate, Chandigarh Vs. 527, Sector 10-D, Chandigarh "थायी लेखा सं./ Pan No: Aactk7915Q अपीलाथ"/Appellant ""यथ"/Respondent

delay in filing of both the appeals is hereby condoned. 6. In all the aforesaid appeals, though numerous common / similar grounds have been raised by the Assessee but the main grievance of the Assessee is regarding passing of ex-parte orders by the ld. CIT(E) in all these appeals, with regard to the rejection of registration u/s 12AA

KDDL ETHOS FOUNDATION,CHANDIGARH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS , CHANDIGARH

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

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 7 To 10/Chd/2025 "नधा"रण वष" / Assessment Year : 2022-23 [ U/S 12Aa & 80G ] Kddl Ethos Foundation, The Cit C/O Tej Mohan Singh, बनाम (Exemptions), Advocate, Chandigarh Vs. 527, Sector 10-D, Chandigarh "थायी लेखा सं./ Pan No: Aactk7915Q अपीलाथ"/Appellant ""यथ"/Respondent

delay in filing of both the appeals is hereby condoned. 6. In all the aforesaid appeals, though numerous common / similar grounds have been raised by the Assessee but the main grievance of the Assessee is regarding passing of ex-parte orders by the ld. CIT(E) in all these appeals, with regard to the rejection of registration u/s 12AA

ALLAHABAD BANK NOW INDIAN BANK,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS CIRCLE), PANCHKULA

In the result, the appellant's appeal is DISMISSED

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 292/Chd/2024 "नधा"रण वष" / Assessment Year: 2015-16 Allahabad Bank, Vs. The Dcit बनाम (Tds Circle), Now Indian Bank Panchkula Sco 12A, Sector 11, Panchkula "थायी लेखा सं./Pan No: Rtka02368C अपीलाथ"/ Assessee ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri U.S. Aggarwal, Advocate & Shri Manuj Bansal, Ca राज"व क" ओर से/ Revenue By : Shri Shakti Singh, Jcit Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 19.11.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 16.12.2024 आदेश/Order

12A, Sector 11, Panchkula "थायी लेखा सं./PAN No: RTKA02368C अपीलाथ"/ ASSESSEE ""यथ"/ REPSONDENT ( Physical Hearing ) "नधा"रती क" ओर से/Assessee by : Shri U.S. Aggarwal, Advocate & Shri Manuj Bansal, CA राज"व क" ओर से/ Revenue by : Shri Shakti Singh, JCIT Sr. DR सुनवाई क" तार"ख/Date of Hearing : 19.11.2024 उदघोषणा क" तार"ख/Date of Pronouncement

SOCIIETY FOR KIDNEY CARE,SHIMLA vs. CIT(E), CHANDIGARH

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

Bench: The Appeal Is Finally Heard Or Disposed Off.

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

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

Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part

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

Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part

SH.SHYAM LAL,KAITHAL vs. ITO-WARD-2,, KAITHAL

In the result, the appeal Is dismissed

Bench: Addressing The Grounds Raised, The Ld.

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

SJVN FOUNDATION,SHANAN MALYANA vs. CIT(EXEMPTIONS), CHANDIGARH

In the result, the assessee's appeal is allowed for statistical purposes

Bench: The Expiry Of The Earlier Approval In Accordance With Section 80G(5)(Ii).

condone the delay for which sufficient cause is shown, and admit the appeal for adjudication. 4. The brief facts are that the assessee, a charitable institution registered under section 12AB of the Act, filed an application in Form 10AB on 06.04.2024 seeking approval under section 80G. The application was rejected by the Ld. CIT (Exemptions) 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.

condoning the delay. 2(i) That on the facts and circumstances of the case, the CIT(A) was un- justified in not accepting the claim of accumulated profits amounting to Rs. 15,70,071/- made u/s 11(2) of the Act on the alleged ground that the Form 10 filed by the Appellant Trust did not specify the explicit purpose