FARID EDUCATIONAL SOCIAL WELFARE AND CHARITABLE SOCIETY,NEW SHASTRI NAGAR vs. DEPUTY DIRECTOR OF INCOME TAX, CPC, BENGALURU

Bench: This Hon'Ble

12A(l)(b) of the Act ibid, of filing Audit Report in Form 10B ,one month before the due date of filing of return under section 139(l)is procedural in nature. 3.3 That the appellant ,in appeal before the Hon'ble CIT/ADDL/JCIT ( APPEALS) had prayed to condone the delay in filing Audit Report in Form 10B,because the appellant

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) and termination o f proceedings. Copy of judgment is attached herewith as per Annexure

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

EMSON TOOLS MFG. CORPN. LTD.,LUDHIANA vs. ACIT/DCIT- 1, LUDHIANA

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) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. In view of the aforesaid directions of the Hon'ble Apex

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.

1), there is no justification in disregarding the same and treating the Form 10 as delayed. (iii) That the Appellant having claimed the accumulation of funds in the return of income and there being no dispute with regard to charitable activities of the Trust, the addition made by lower authorities is merely on the technical ground of limitation. (iv) That

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 of the Act, the assessee was required to file the Audit Report for the year under consideration in Form 10B alongwith return

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

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

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

1) dated 08.07.2019, the\nassessee was asked to explain as to why exemption claimed u/s 11 should not be\ndenied as one of the mandatory conditions for claiming exemption u/s 11 and 12\nspecified in section 12A had not been fulfilled. In response, vide letter dated\n31.07.2019, the assessee stated that original return was filed on 30.03.2017 and\ncertain defects

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

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

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

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that ITA Nos.804 & 805/CHD/2025 A.Y.2023-24 5 a cause would

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

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that ITA Nos.804 & 805/CHD/2025 A.Y.2023-24 5 a cause would

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

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) and termination of proceedings. 4. The Government of India shall amend the guidelines for containment