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

SUKHDEV SINGH,KURUKSHETRA vs. INCOME TAX OFFICER, WARD-3, KURUKSHETRA, KURUKSHETRA

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1142/Chd/2025 "नधा"रण वष" / Assessment Year: 2011-12 Shri Sukhdev Singh, The Ito, Village-Dheerpur, Ward No. 3, Po-Khanpur Koliyan, Vs Kurukshetra. Tehsil-Thanesar, Kurukshetra. "थायी लेखा सं./Pan No: Etgps8505H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Dhruv Goel, Ca Revenue By : Dr. Ranjeet Kaur, Sr.Dr Date Of Hearing : 11.03.2026 Date Of Pronouncement : 15.04.2026 Physical Hearing O R D E R

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 19.08.2024 passed for assessment year 2011-12. 2. The Registry has pointed out that appeal is time barred by 309 days. The assessee has filed an application