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

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

Bench: This Hon'Ble

B Tl is not allowable." 2.6 The aforesaid is under Section 143(1) of the Act. The date of order is dated 13.06.2023. 2.7 That the assessee being aggrieved by the aforesaid order under Section 143(1) dated 13.06.2023 preferred first appeal under Section 246A of the Act and Addl. CIT(A) however has dismissed the appeal by impugned order

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

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.

b) the money so accumulated or set apart is invested or deposited in the forms or modes specified in sub-section (5); (c) the statement referred to in clause (a) is furnished on or before the due date specified under sub-section (1) of section 139 for furnishing the return of income for the previous year: Provided that in computing

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

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

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

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

M/S THAKUR PRE-PREEKSHA COACHING & TRAINING SANSTHAN,KANGRA vs. ITO (EXEMPTIONS), SOLAN

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

Bench: Smt. Diva Singh & Shri B.R.R. Kumarassessment Year: 2008-09

delay is condoned. 4. The penalty of Rs. 1,00,000/- under section 271B has been levied ex-parte by the Assessing Officer for not getting the books of accounts audited. 5. The Ld. CIT(A) has also confirmed the penalty order ex-parte on the grounds that the Income & Expenditure Account has not been produced before the Assessing Officer

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