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

In the result, Assessee’s appeal is dismissed

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.

8. Per contra, the Ld. CIT DR filed certain case laws in the case of ‘State of U.P. v. Harish Chandra’ AIR 1996 SC 2173, ‘Union of India v. Karloskar Pneumatic Company’ 1996 taxman..com 575 (SC) which clearly bring out that the Tribunal has no power to condone the delay for filing of application u/s 10AB

M/S AUTHORGEN TECHNOLOGIES PVT.LTD,MOHALI vs. PR.CIT-1, CHANDIGARH

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

delay is hereby condoned and the appeal of the assessee is admitted for adjudication. 7. Briefly the facts of the case are that the assessee filed its return of income on 28/11/2015 declaring a loss of Rs. 29,47,80,832/-. Subsequently, the case of the assessee was selected for complete scrutiny under CASS and one of the reasons

AUTHORGEN TECHNOLOGIES PVT. LTD.,MOHALI vs. ITO, WARD 6(1), CHANDIGARH

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

delay is hereby condoned and the appeal of the assessee is admitted for adjudication. 7. Briefly the facts of the case are that the assessee filed its return of income on 28/11/2015 declaring a loss of Rs. 29,47,80,832/-. Subsequently, the case of the assessee was selected for complete scrutiny under CASS and one of the reasons