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

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

ac)(iii) and two are for Registration u/s 80G(5) of the Income Tax Act, 1961 (in short 'the Act'). 3. The Registry has marked two appeals i.e., in ITA Nos. 9 and 10/Chd/2025, time barred by 643 days. During proceeding before us, the ld. Counsel for the Assessee has brought it on record that the Applications for condonation

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

ac)(iii) and two are for Registration u/s 80G(5) of the Income Tax Act, 1961 (in short 'the Act'). 3. The Registry has marked two appeals i.e., in ITA Nos. 9 and 10/Chd/2025, time barred by 643 days. During proceeding before us, the ld. Counsel for the Assessee has brought it on record that the Applications for condonation

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

ac)(iii) and two are for Registration u/s 80G(5) of the Income Tax Act, 1961 (in short 'the Act'). 3. The Registry has marked two appeals i.e., in ITA Nos. 9 and 10/Chd/2025, time barred by 643 days. During proceeding before us, the ld. Counsel for the Assessee has brought it on record that the Applications for condonation

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

ac)(iii) and two are for Registration u/s 80G(5) of the Income Tax Act, 1961 (in short 'the Act'). 3. The Registry has marked two appeals i.e., in ITA Nos. 9 and 10/Chd/2025, time barred by 643 days. During proceeding before us, the ld. Counsel for the Assessee has brought it on record that the Applications for condonation

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.

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

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

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

12A(1)(ac)(vi)-ITEM(B). In view of the above, the present application of the applicant is cancelled being non-maintainable. This is a system generated document and does not require any signature. JAISHREE SHARMA CIT EXEMPTIONS CHANDIGARH 2. A perusal of the above order would indicate that it is an intimation which has been given to the assessee

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

12A(1)(ac)(vi)-ITEM(B). In view of the above, the present application of the applicant is cancelled being non-maintainable. This is a system generated document and does not require any signature. JAISHREE SHARMA CIT EXEMPTIONS CHANDIGARH 2. A perusal of the above order would indicate that it is an intimation which has been given to the assessee

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

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)(ac

NATIONAL POWER TRAINING INSTITUTE,FARIDABAD, HARYANA vs. COMMISSIONER OF INCOME TAX, (EXEMPTION), CHANDIGARH, COMMISSIONER OF INCOME TAX, (EXEMPTION), CHANDIGARH

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

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

section 12A(1)(ac)(ii) of the Act on 13/03/2023 which was rejected by the Ld. CIT(E) vide order dated 21/09/2023 stating that the assessee has failed to respond to the notices issued from time to time and due to non-submission of requisite information and documentation, it is difficult to verify the charitable nature and the genuineness

SHRI ISHWAR HARI CHARITABLE TRUST,SNAGRUR vs. CIT EXEMPTIONS, CHANDIGARH

1)(ac)(iii) and dated 28.09.2022 (passed in Form No. 10AD\nfor grant of registration under Section 80G.\n2. The Registry has pointed out that ITA 475/CHD/2023 is\ntime barred by 228 days. In order to explain the delay, the\nassessee has filed an application contending therein that both\nthe appeals were required to be filed simultaneously because\nthere

SCIENCE AND TECH ENTER PARK STEP, THAPAR UNIVERSITY,PATIALA vs. CIT EXEMPTIONS, C R BUILDING CHANDIGARH

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

Bench: This Tribunal. The Ld. Ar Has Filed An Application For Condonation Of Delay Explaining The Reasons For The Delay

12A(1)(ac)(iii) was issued against the society came to their notice at the time of filing the ITR in last week of Oct, 2023 when it was enquired about the exemption status. It was only then online portal was looked into and registered e-mail was searched to find the notices and the impugned order dated

WOMEN SPORTS FOUNDATION,KARNAL vs. CIT EXEMPTION, CHANDIGARH

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

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकरअपीलसं./Ita No.776/Chd/2023 िनधा"रणवष" / Assessment Year:2022-23 Vs. The Cit, Women Sports बनाम Exemption, Foundation, Chandigarh Kbc-4 Chd City Sector 45, Karnal, Haryana "थायीलेखासं./Pan No: Aaaaw3913F अपीलाथ"/Appellant ""यथ"/Repsondent ( Virtual Hearing ) िनधा"रतीक"ओरसे/Assessee By : None राज"वक"ओरसे/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाईक"तारीख/Date Of Hearing : 05.08.2024 उदघोषणाक"तारीख/Date Of Pronouncement : 12 .08.2024 आदेश/Order Perparesh M. Joshi, Jm :

Section 12A(1 )(ac)(iii) of the Act that where the trust or institution has been provisionally registered u/s 12AB it has to make an application for registration u/s 12AB within six months of commencement of activities. In the absence of any submission from the applicant it is not possible to ascertain the objects and activities carried

LIFE CARE FOUNDATION,DERABASSI vs. CIT EXEMPTIONS, CHANDIGARH

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

Bench: The Hon'Ble

12A(1)(ac)(iii) has been rejected by CIT Exemptions. Permanent Account Number ("PAN") – AAECL3772H 2. For which we sought legal opinion on the same and have accordingly preferred the present appeal before the Hon'ble ITAT. 3. Later on our application Hon'ble ITAT raised defective notice 2 mentioning reason that appeal is time barred. 4. That

V.B.EDUCATIONAL TRUST,KURUKSHETRA vs. CIT EXEMPTION, CHANDIGARH

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

Bench: The Cit(E), Multiple Notices Were Issued On 10.10.2024, 07.11.2024 & 19.11.2024 Seeking Detailed Clarifications & Documentary Evidences To Verify The Genuineness Of The Activities & Compliance With The Objects Of The Trust.

section 12A(1)(ac)(iii) of the Income Tax Act, 1961 was rejected. 2. At the outset, the Registry has pointed out a delay of 03 days in filing the appeals. After considering the condonation