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2 results for “condonation of delay”+ Section 144C(13)clear

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Key Topics

Section 80G7Section 37(1)2

DCIT, C-1(1) , CHANDIGARH vs. M/S FIDELITY INFORMATION SERVICES INDIA PVT. LTD., CHANDIGARH

In the result, the cross-objection filed by the assessee is dismissed

ITA 1328/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh07 Jun 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vishal Kalra, Advocate and Ms. Sumisha, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 37(1)

144C(13) r.w.s. 143(3) dated 31.10.2012 & for A.Y. 2008-09, that the AO has held that the assessee had failed to show how the inclusion of the expenses was done in the cost charged by the assessee company to its client. Further, the AO held that the assessee failed to explain how these expenses related to the normal business

JONANG BUDDHIST EDUCATIONAL SOCIETY,KANGRA, HIMACHAL PRADESH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH , CHANDIGARH

In the result, Assessee’s appeal is dismissed

ITA 1350/CHANDI/2025[2025-26]Status: DisposedITAT Chandigarh07 Jan 2026AY 2025-26

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Krinwant Sahay, Am आयकर अपील सं./ Ita No.1350/Chd/2025 (िनधा"रण वष" / Assessment Year: 2025-26) Jonang Buddhist Educational Commissioner Of Society Income बनाम/ C/O Tejmohan Singh, Advocate Tax Exemptions, Vs. #527, Sector 10-D, Chandigarh Chandigarh 160011 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aafaj-8024-M (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ : Sh. Tej Mohan Singh (Advocate) Appellant By ""थ"कीओरसे/Respondent : Sh. Manav Bansal (Cit) Dr By सुनवाईकीतारीख/Date Of Hearing : 16-12-2025 घोषणाकीतारीख /Date Of : 07- 01-2026 Pronouncement आदेश / O R D E R Krinwant Sahay () Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 03.09.2025 Passed By The Ld.

For Respondent: Sh. Manav Bansal (CIT) DR by
Section 10ASection 12ASection 80GSection 80G(5)(iii)

144C of the Act, are matters governed by the statutory framework itself. The Tribunal, while exercising its appellate jurisdiction under section 254, has no authority to interfere with, modify, or extend such timelines. 10.2 This position is further fortified by the settled principle of law laid down by the Privy Council in Queen v. Emperor and authoritatively reaffirmed in Nazir