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

C ,on the basis of technical mistake of not matching information as per Form 10AC with the one provided at sr.no.A19 of schedule Part-A General, is against the provisions of the Income tax Act. 1961 especially section 292B. 3.1 That the intimation u/s 143(1 )(a) dated 13.06.2023,disallowing exemption, merely on the ground of not filing Audit

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.

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 the period of five years referred to in clause (a), the period during which the income could not be applied

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

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

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

C, Chandigarh. Chandigarh. "थायी लेखा सं/.PAN NO: AAXTS4724L अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri T.N.Singla, CA Revenue by : Shri Chandrajit Singh, CIT DR Date of Hearing : 20.01.2025 Date of Pronouncement : 24.03.2025 HYBRID HEARING O R D E R PER RAJ PAL YADAV, VP The present two appeals are directed against the separate orders of the ld. Commissioner

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

C,\nChandigarh.\nVs\nThe CIT (Exemptions),\nChandigarh.\nस्थायी लेखा सं/.PAN NO: AAXTS4724L\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nAssessee by : Shri T.N.Singla, CA\nRevenue by : Shri Chandrajit Singh, CIT DR\nDate of Hearing : 20.01.2025\nDate of Pronouncement : 24.03.2025\nPER RAJ PAL YADAV, VP\nHYBRID HEARING\nORDER\nThe present two appeals are directed against the separate\norders of the 1d. Commissioner

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) and termination of proceedings. 6. As prayed for by learned Senior Counsel

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)

C-2) Education Society Chandigarh Yog Divya Mandir, Sector-7, Railly, B.O. Naraingarh, Yamunanagar,Haryana "ायी लेखा सं./PAN NO: AABTM8670M अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A राज" की ओर से/ Revenue by : Smt. Kusum Bansal, CIT, DR सुनवाई की तारीख/Date of Hearing : 30/09/2024 उदघोषणा की तारीख/Date of Pronouncement

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

SHAPING CAREERS EDUCATION SOCIETY,PANCHKULA vs. ITO EXEMPTION WARD,, AMBALA

In the result, the appeal is allowed for statistical purposes

Bench: Denying The Exemption By The Cpc.

12A of the Act and had e-filed its return of income on 06.11.2023 claiming exemption of income. However, due to an inadvertent mistake, the audit report was furnished in Form No. 10B in place of Form No. 10BB, though the correct form was subsequently filed upon noticing the error. It was argued that this lapse is only procedural

PUNJAB AGRICULTUAL UNIVERSITY,LUDHIANA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH

In the result, Assessee’s appeal for A

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshi, Judical Member आयकर अपील सं./ Ita No. 661/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner Of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 492/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner Of Thapar Hall, बनाम Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate, राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.12 .2024 आदेश/Order Per Krinwant Sahay, A.M.: The Appeal In These Cases Have Been Filed By The Assessee Against The Order Dated 09.05.2022 For Assessment Year 2018-19 Order

delay of 691 days and 706 days in both the Assessment years i.e., 2018-19 & 2019-20 are condoned. 9. On the merits of the addition, the Assessee has taken following grounds of appeal in assessment year 2018-19: 1. That the Ld. Commissioner of Income Tax (A), NFAC, Delhi has erred in dismissing the appeal of the assessee

PUNJAB AGRICULTURAL UNIVERSITY,LUDHIANA vs. CIT (EXEMPTION), CHANDIGARH

In the result, Assessee’s appeal for A

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshi, Judical Member आयकर अपील सं./ Ita No. 661/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner Of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 492/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner Of Thapar Hall, बनाम Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate, राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.12 .2024 आदेश/Order Per Krinwant Sahay, A.M.: The Appeal In These Cases Have Been Filed By The Assessee Against The Order Dated 09.05.2022 For Assessment Year 2018-19 Order

delay of 691 days and 706 days in both the Assessment years i.e., 2018-19 & 2019-20 are condoned. 9. On the merits of the addition, the Assessee has taken following grounds of appeal in assessment year 2018-19: 1. That the Ld. Commissioner of Income Tax (A), NFAC, Delhi has erred in dismissing the appeal of the assessee

SPIRITUAL LIFE TRUST,CHANDIGARH vs. DCIT/ACIT CIR 1(1) CHANDIGARH, CHANDIGARH

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 908 & 909/Chd/2025 "नधा"रण वष" / Assessment Year: 2023-24 Spiritual Life Trust, Vs The Dcit/Acit, 1332, Sector 18-C, Circle 1(1), Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aayts9358P 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 : 08.10.2025 Virtual Hearing O R D E R Per Rajpal Yadav, Vp

C, Circle 1(1), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAYTS9358P 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 : 08.10.2025 VIRTUAL HEARING O R D E R PER RAJPAL YADAV, VP The assessee is in appeal against the orders of ld. Commissioner

SPIRITUAL LIFE TRUST,CHANDIGARH vs. DCIT/ACIT CIR 1(1) CHANDIGARH, CHANDIGARH

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 908 & 909/Chd/2025 "नधा"रण वष" / Assessment Year: 2023-24 Spiritual Life Trust, Vs The Dcit/Acit, 1332, Sector 18-C, Circle 1(1), Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aayts9358P 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 : 08.10.2025 Virtual Hearing O R D E R Per Rajpal Yadav, Vp

C, Circle 1(1), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAYTS9358P 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 : 08.10.2025 VIRTUAL HEARING O R D E R PER RAJPAL YADAV, VP The assessee is in appeal against the orders of ld. Commissioner