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)

12A of the Act. The assessee’s case was selected for scrutiny and notice under section 143(2) was issued on 27/08/2018 and the assessment order was passed under section 143(3) on 27/11/2019 wherein the AO disallowed the exemption claimed under section 11 solely on the ground that the Audit Report in Form 10B was not e-filed within

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.

condoning the delay. 2(i) That on the facts and circumstances of the case, the CIT(A) was un- justified in not accepting the claim of accumulated profits amounting to Rs. 15,70,071/- made u/s 11(2) of the Act on the alleged ground that the Form 10 filed by the Appellant Trust did not specify the explicit purpose

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)

2 a) That the Order dated 21.01.2023 passed in Form No. 10AD rejecting the application for registration under Section 12A(1)(ac)(iii) of the Income Tax Act, *361 by the respondent is bad in law inasmuch as the same is passed in complete breach of principles of natural justice and settled principles of law governing the exercise

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)

2 a) That the Order dated 21.01.2023 passed in Form No. 10AD rejecting the application for registration under Section 12A(1)(ac)(iii) of the Income Tax Act, *361 by the respondent is bad in law inasmuch as the same is passed in complete breach of principles of natural justice and settled principles of law governing the exercise

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

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

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 a cause would be decided on merits after hearing the parties. 3. "Every day’s delay must be explained" does not mean

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

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

In the result, both the appeals of the assessees are allowed

condonation of delay of 2 days in receipt of appeal in ITAT. Hon'ble Sir/Madam, Most respectfully and humbly submitted that the aforesaid appeal is against the order of CIT(A), NFAC, Delhi against order dated 21.12.2021, which was received on 23/12/2021 and appeal was received by this Hon'ble ITAT on 23.02.2022 resulting in delay of 2 days

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

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.

2 nature. The trust commenced its charitable activities on 14.09.2024. The assessee was granted provisional registration under section 12AB of the Income-tax Act, 1961 vide order dated 06.04.2024. Subsequently, the assessee filed an application in Form No. 10AB on 05.05.2025 seeking regular registration under section 12A(1)(ac)(iii) of the Act for the assessment year

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

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 be decided on merits after hearing the parties. 3. "Every day’s delay must

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

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 be decided on merits after hearing the parties. 3. "Every day’s delay must

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

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

ALLAHABAD BANK NOW INDIAN BANK,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS CIRCLE), PANCHKULA

In the result, the appellant's appeal is DISMISSED

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 292/Chd/2024 "नधा"रण वष" / Assessment Year: 2015-16 Allahabad Bank, Vs. The Dcit बनाम (Tds Circle), Now Indian Bank Panchkula Sco 12A, Sector 11, Panchkula "थायी लेखा सं./Pan No: Rtka02368C अपीलाथ"/ Assessee ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri U.S. Aggarwal, Advocate & Shri Manuj Bansal, Ca राज"व क" ओर से/ Revenue By : Shri Shakti Singh, Jcit Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 19.11.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 16.12.2024 आदेश/Order

12A, Sector 11, Panchkula "थायी लेखा सं./PAN No: RTKA02368C अपीलाथ"/ ASSESSEE ""यथ"/ REPSONDENT ( Physical Hearing ) "नधा"रती क" ओर से/Assessee by : Shri U.S. Aggarwal, Advocate & Shri Manuj Bansal, CA राज"व क" ओर से/ Revenue by : Shri Shakti Singh, JCIT Sr. DR सुनवाई क" तार"ख/Date of Hearing : 19.11.2024 उदघोषणा क" तार"ख/Date of Pronouncement

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)

delay in filing of audit report, the claim of exemption u/s 11 is not allowable in terms of 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