DAVINDER SINGH,MOHALI vs. INCOME TAX OFFICER, WARD-6(4), MOHALI, MOHALI

Appeal of the assessee is allowed for

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

6(4), Advocate, # 527, Sector 10D, Mohali. Chandigarh. "थायी लेखा सं./PAN NO: ERFPS8046L अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Tej Mohan Singh, Advocate Revenue by : Shri Vivek Vardhan, Addl.CIT, Sr.DR Date of Hearing : 06.01.2025 Date of Pronouncement : 07.01.2025 PHYSICAL HEARING O R D E R PER RAJ PAL YADAV, VP The assessee is in appeal before the Tribunal

SMT. GINNY SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

The appeals are partly allowed

253 contemplates that the\nTribunal may admit an appeal or permit filing of\nmemorandum of cross- objections after expiry of relevant\nperiod, if it is satisfied that there was a sufficient cause for\nnot presenting it within that period. This expression\nsufficient cause employed in the section has also been used\nidentically in sub-section 3 of section

SH. DINESH SOIN,LUDHIANA vs. ACIT, LUDHIANA

The appeals are partly allowed

253 contemplates that the\nTribunal may admit an appeal or permit filing of\nmemorandum of cross- objections after expiry of relevant\nperiod, if it is satisfied that there was a sufficient cause for\nnot presenting it within that period. This expression\nsufficient cause employed in the section has also been used\nidentically in sub-section 3 of section

SMT. GINNY SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

The appeals are partly allowed

253 contemplates that the\nTribunal may admit an appeal or permit filing of\nmemorandum of cross- objections after expiry of relevant\nperiod, if it is satisfied that there was a sufficient cause for\nnot presenting it within that period. This expression\nsufficient cause employed in the section has also been used\nidentically in sub-section 3 of section

SH. JATINDER KAURA (DECEASED) THROUGH L/H SMT. DIMPLE KAURA,RAIKOT, LUDHIANA vs. INCOME TAX OFFICER, WARD-1, JAGRAON

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1394/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 Shri Jatinder Kaura The Ito, (Through L/H Smt. Dimple Kaura, Vs Ward-1, House No. 338, New Green City, Jagraon. Raikot, Distt. Ludhiana. "थायी लेखा सं./Pan No: Agwpk6095P अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Kuldeep Singh, Itp & Shri Mps Malhotra, Itp Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 22.01.2026 Date Of Pronouncement : 28.01.2026

condone the delay and dismissed the appeal. 4. With the assistance of ld. Representative, I have gone through the record carefully. Shri Kuldeep Singh, ld. counsel for the assessee took me through a certificate of the bank A.Y.2017-18 3 available on page No.3 of the Paper Book. He pointed out that bank has given a certificate that this account

JATINDER NATH,LUDHIANA vs. INCOME TAX OFFICER, WARD-6(4), LUDHIANA, LUDHIANA

In the result, both appeals are allowed for statistical

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

6(4), Rishi Nagar, Opp. MBD Mall, Ludhiana. Ludhiana. "थायी लेखा सं./PAN NO: ADNPN1619C अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : None (Adjournment Application) Revenue by : Shri Vivek Vardhan, Addl. CIT DR Date of Hearing : 13.01.2025 Date of Pronouncement : 15.01.2025 O R D E R PER RAJ PAL YADAV, VP The present two appeals are directed at the instance

JATINDER NATH,LUDHIANA vs. INCOME TAX OFFICER, WARD-6(4), LUDHIANA, RISHI NAGAR, LUDHIANA

In the result, both appeals are allowed for statistical

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

6(4), Rishi Nagar, Opp. MBD Mall, Ludhiana. Ludhiana. "थायी लेखा सं./PAN NO: ADNPN1619C अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : None (Adjournment Application) Revenue by : Shri Vivek Vardhan, Addl. CIT DR Date of Hearing : 13.01.2025 Date of Pronouncement : 15.01.2025 O R D E R PER RAJ PAL YADAV, VP The present two appeals are directed at the instance

DEVI DAYAL,KAITHAL vs. INCOME TAX OFFICER, WARD-1 , KAITHAL

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 899/Chd/2024 "नधा"रण वष" / Assessment Year: 2008-09 Shri Devi Dayal, Vs The Ito, Pundri Anaj Mandi, Ward – 1, Kaithal-Haryana 136026. Kaithal. "थायी लेखा सं./Pan No: Aajpd5851H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca & Ms. Shruti Khandelwal, Advocate Revenue By : Shri Manav Bansal, Cit, Dr Date Of Hearing : 30.07.2025 Date Of Pronouncement : 08.09.2025

D E R PER RAJ PAL YADAV, VP The assessee is in appeal against the order of ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 18.05.2024 passed for assessment year 2008-09. 2. The Registry has pointed out that appeal is time barred by 38 days. In order to explain the delay, assessee has filed A.Y.2008-09

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

D E R PER RAJ PAL YADAV, VP The present three appeals are directed at the instance of the assessee against the separate orders of the Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 29.04.2024 passed in assessment year 2017-18 (ITA 730/CHD/2024), dated 17.05.2024 passed in assessment year 2018-19 (ITA No. 764/CHD/2024) and the impugned

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

D E R PER RAJ PAL YADAV, VP The present three appeals are directed at the instance of the assessee against the separate orders of the Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 29.04.2024 passed in assessment year 2017-18 (ITA 730/CHD/2024), dated 17.05.2024 passed in assessment year 2018-19 (ITA No. 764/CHD/2024) and the impugned

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA. vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

D E R PER RAJ PAL YADAV, VP The present three appeals are directed at the instance of the assessee against the separate orders of the Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 29.04.2024 passed in assessment year 2017-18 (ITA 730/CHD/2024), dated 17.05.2024 passed in assessment year 2018-19 (ITA No. 764/CHD/2024) and the impugned

JAGPAL SINGH,PANCHKULA vs. INCOME TAX OFFICER, AMBALA

The appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

D E R PER RAJ PAL YADAV, VP The assessee is in appeal before the Tribunal against the order of the ld.Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 13.08.2024 passed for assessment year 2019-20. 2. The ld. CIT(A) has dismissed appeal of the assessee on the ground that it is time barred by three

AJAR AMAR STEELS 1725 10G, 3-A, FOCAL POINT LUDHIANA 141010,PUNJAB vs. THE PCIT (CENTRAL) LUDHIANA, PUNJAB

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 950/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18 Ajar Amar Steels, Vs The Pcit (Central), 1725 10G, 3-A, Focal Point, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Aaefa8866A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 29.07.2025 Date Of Pronouncement : 29.09.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

D E R PER RAJ PAL YADAV, VP The assessee is in appeal against the order of the ld. Commissioner of Income Tax [in short ‘the CIT’] dated 31.03.2021 passed u/s 263 of the Income Tax Act, 1961 in assessment year 2017-18. 2. The Registry has pointed out that appeal is time barred by 1196 days. The assessee

SAHIL PHUTELA,AMBALA CITY vs. INCOME TAX OFFICER, WARD-4, AMBALA , AMBALA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1383/Chd/2025 "नधा"रणवष" / Assessment Year: 2017-18 Shri Sahil Phutela, The Ito, C/O Shri Tej Mohan Singh,Advocate, Vs Ward -4, 527, Sector 10-D, Chandigarh. Ambala. "थायीलेखासं./Pan No: Cmvpp7771G अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Dr. Ranjit Kaur, Addl. Sr. Dr Date Of Hearing : 22.01.2026 Date Of Pronouncement : 03.02.2026

D E R The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 15.10.2025 passed for assessment year 2017-18. 2. The solitary issue of the assessee is that ld.CIT (Appeals) has erred in not condoning the delay of 1041 days and confirming the penalty levied

HEALTH BIOTECH LIMITED,CHANDIGARH vs. DCIT/ ACIT CIR1(1), CHANDIGARH

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1241, 1242 & 1243/Chd/2025 "नधा"रण वष" / Assessment Year: 2016-17, 2017-18 & 2017-18 Health Biotech Limited, The Dcit/Acit, Sco 162-164, Ial Building, Vs Circle 1(1),Sector 17-E, Sector 34, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aabch1876K अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr Date Of Hearing : 25.03.2026 Date Of Pronouncement : 06.04.2026

D E R PER RAJPAL YADAV, VP The present three appeals are directed at the instance of the assessee against the separate orders of the ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 29.07.2025 passed in assessment years 2016-17 and 2017-18. 2. The first two appeals, namely ITA Nos.1241 and 1242/CHD/2025 are quantum appeals

HEALTH BIOTECH LIMITED ,CHANDIGARH vs. DCIT/ACIT CIR1(1), CHANDIGARH

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1241, 1242 & 1243/Chd/2025 "नधा"रण वष" / Assessment Year: 2016-17, 2017-18 & 2017-18 Health Biotech Limited, The Dcit/Acit, Sco 162-164, Ial Building, Vs Circle 1(1),Sector 17-E, Sector 34, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aabch1876K अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr Date Of Hearing : 25.03.2026 Date Of Pronouncement : 06.04.2026

D E R PER RAJPAL YADAV, VP The present three appeals are directed at the instance of the assessee against the separate orders of the ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 29.07.2025 passed in assessment years 2016-17 and 2017-18. 2. The first two appeals, namely ITA Nos.1241 and 1242/CHD/2025 are quantum appeals

HEALTH BIOTECH LIIMITED,CHANDIGARH vs. DCIT/ ACIT CIR1(1), CHANDIGARH

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1241, 1242 & 1243/Chd/2025 "नधा"रण वष" / Assessment Year: 2016-17, 2017-18 & 2017-18 Health Biotech Limited, The Dcit/Acit, Sco 162-164, Ial Building, Vs Circle 1(1),Sector 17-E, Sector 34, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aabch1876K अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr Date Of Hearing : 25.03.2026 Date Of Pronouncement : 06.04.2026

D E R PER RAJPAL YADAV, VP The present three appeals are directed at the instance of the assessee against the separate orders of the ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 29.07.2025 passed in assessment years 2016-17 and 2017-18. 2. The first two appeals, namely ITA Nos.1241 and 1242/CHD/2025 are quantum appeals

KULBIR SINGH,MOHALI vs. INCOME TAX OFFICER, WARD-6(4), MOHALI, MOHALI

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

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1240/Chd/2024 "नधा"रण वष" / Assessment Year: 2012-13 Shri Kulbir Singh, The Ito, C/O Shri Tej Mohan Singh, Advocate V Ward 6(4), # 527, Sector 10-D, Chandigarh. S Mohali. "थायी लेखा सं./Pan No: Butps5735C अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 02.09.2025 Date Of Pronouncement : 08.09.2025 Physical Hearing O R D E R

6(4), # 527, Sector 10-D, Chandigarh. s Mohali. "थायी लेखा सं./PAN NO: BUTPS5735C अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Tej Mohan Singh, Advocate Revenue by : Shri Vivek Vardhan, Addl. CIT Sr.DR Date of Hearing : 02.09.2025 Date of Pronouncement : 08.09.2025 PHYSICAL HEARING O R D E R PER RAJ PAL YADAV, VP The assessee is in appeal before