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)

b) That rejection of the application for registration under Clause (iv) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 by the respondent is bad in law inasmuch as the application seeking final approval/registration for the assessment years 2021-22 to 2023-24 [in terms of Section 12A(1)(ac)(iii)] under Section

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)

b) That rejection of the application for registration under Clause (iv) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 by the respondent is bad in law inasmuch as the application seeking final approval/registration for the assessment years 2021-22 to 2023-24 [in terms of Section 12A(1)(ac)(iii)] under Section

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.

12A(1)(ac)(iii) are mandatory in nature and the assessee having admittedly filed the application beyond the prescribed time without seeking condonation of delay, the Ld. CIT (Exemptions) was justified in treating the application as non-maintainable. It was further contended that the plea of technical glitches was not supported by any contemporaneous evidence. On merits

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

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 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

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)(iii). This application of the assessee has been allowed by the ld. CIT (E) but registration has been granted as a Religious Trust and not as a Charitable Trust. The ld. Counsel

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

B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 742/CHD/2023 "नधा"रण वष" / Assessment Year : 2023-24 M/s Science & Tech Enter Park The CIT (Exemptions), बनाम (STEP), Thapar University, Chandigarh. VS Patiala (Punjab). "थायी लेखा सं./PAN /TAN No: AAFTS2314E अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee

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.

B’ BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.368 /CHANDI/2025 Shree Om Baba Ji Education and 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

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)

B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 117/Chd/2024 िनधा"रण वष" / Assessment Year : 2022-23 National Power Training Institute बनाम The CIT (Exemptions) 1, NPTI Complex, Sector- 33 Chandigarh Faridabad, Haryana- 121003 "ायी

INFRASTRUCTURE DEVELOPMENT FUND ,CHANDIGARH vs. ACIT (EXEMPTIONS), CHANDIGARH

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

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 285/Chd/2023 "नधा"रण वष" / Assessment Year : 2017-18 Infrastructure Development Fund, Vs. The Acit बनाम Ayojna Bhawan, Exemptions, Town & Country Planning Department, Chandigarh Haryana, Plot No.3, Madhya Marg, Sector 18, Chandigarh 160018 "थायी लेखा सं./Pan No: Aaal10136K अपीलाथ" ./ Appellant ""यथ" / Respondent

12A of the Income Tax Act, 1961 (in short 'the Act') w.e.f. 1.4.2009 vide CIT, Panchkula Order No.1296 dated 31.8.2010. For the assessment year under consideration, the appeal has been filed on the following Grounds: 1. That on the facts, circumstances and legal position of the case, the Worthy CIT(A), NFAC in Appeal No. CIT(A), Chandigarh-2/10660/2019-20

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 :

B’, CHANDIGARH BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER & SHRI PARESH M. JOSHI, JUDICIAL MEMBER आयकरअपीलसं./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

MAHAPRABHU RAM MULKH HI-TECH EDUCATION SOCIETY,YAMUNA NAGAR vs. DCIT (E)(C-2) CHANDIGARH, CHANDIGARH

In the result, the addition so made by virtue of denial of

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

section. 12A and against the said findings, the assessee is in appeal before the Tribunal. 4.1 It was submitted that the assessee had since moved an application u/s 119(2) for condonation of delay for the delayed filing of the audit report before ld CIT(E) vide its application dt. 11.12.2023. The said prayer has now been accepted vide order

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.

B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 177 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2025-26 V.B Educational Trust बनाम The CIT Exemption C/o K.R. Chhabra Advocate Shop Chandigarh No. 1

SHREE SWAMI ANANT PARKASHNAND MEMORIAL DHARMARTH SANSTHAN,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 09.10.2024, 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.

B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 176 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2025-26 Shree Swami Anant Parkashnand बनाम The CIT Exemption Memorial Dharmarth Sansthan, Chandigarh Rajinder Nagar, Railway Road Kurukshetra, Haryana