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.

condone the delay in filing the application in Form 10AB. Thus, the Commissioner (Exemption) had rightly denied the grant of approval under section 80G(5) by placing reliance on the judgment in the case of State of U.P. v. Harish Chandra AIR 1996 Sc 2173 as well as of Indian v. Kirloskar Pneumatic Company 1996 taxmann.com

ACIT, CIRCLE, PANCHKULA vs. M/S HARYANA STATE INDUSTRIAL & INFRASTRUCTURE DEV. CORP. LTD., PANCHKULA

In the result, appeal of the Revenue is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condonation of delay by the Assessee? Hon’ble High Court and the said ground cannot be decided within the limited domain of section 254

SUKHMINDER SINGH SO JOGINDER SINGH VILLAGE AND POST OFFICE UDHAMGARH, JAGADHRI YAMUNANAGAR ,HARYANA vs. ASSESSING OFFICER NFAC DELHI JURISDICTIONAL ASSESSING OFFICER INCOME TAX OFFICER WARD-5 YAMUNANAGAR, HARYANA

In the result, appeal of the assessee is dismissed as withdrawn

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 647/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Sukhminder Singh, The Ito, बनाम S/O Joginder Singh, Ward 5, Village & Po Udhamgarh, Yamunanagar Vs. Jagadhri Yamunanagar "थायी लेखा सं./Pan No: Bpsps7167A अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Mode ) "नधा""रती क" ओर से/Assessee By : None (Withdrawal Application) राज"व क" ओर से/ Revenue By : Shri Rohit Sharma, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 06.02.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 24.02.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 15.03.2024 Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’], For The Assessment Year 2018-19. 2. It Is Seen From The Record That The Registry Has Pointed Out A Delay Of 08 Days (09 Days As Per Assessee) In Filing Of 647-Chd-2024 Sukhminder Singh, Jagdhari

condonation of delay. 5. During the proceedings, none appeared on behalf of the Assessee. However, an application dated 23.01.2025 has been filed on by the Assessee for withdrawal of this appeal on the ground that the Assessee has opted for Direct Tax 'Vivad Se Vishwas Scheme 2024’ and sought permission of the Bench to withdraw the aforementioned appeal. Necessary certificate

SH. MAHESH CHUGH,CHANDIGARH vs. PR.CIT-2, CHANDIGARH

In the result, the appeal of the assessee is allowed

delay is, accordingly, condoned. Ordered accordingly. 4. The ld. AR, accordingly, was directed to address the grievance of the assessee in the appeal filed. On behalf of the assessee, it was submitted at the outset that the assessee does not wish to specifically press ground No. 2 as the issue would stand addressed by the other grounds. ITA 104 /CHD/2021

SHRI TEK CHAND,KARNAL vs. ITO-WARD-2, KAITHAL

In the result, appeal of the assessee is allowed

Bench: 02-04-2020. That The Appellant Prepared Appeal & Deposited Appeal Fee On 18-03-2020 As Per Challan Of Appeal Fee Attached With Appeal Form.

254, O.H.B. Sector-13 Ward-2 Karnal Kaithal "थायी लेखा सं./PAN NO: BAFPC9846N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Ashok Khanna, Addl. CIT सुनवाई क" तार"ख/Date of Hearing : 12/01/2021 उदघोषणा क" तार"ख/Date of Pronouncement : 15/03/2021 आदेश/Order

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

condonation of delay. Appeal is therefore taken up for final hearing. Factual Matrix 4. The assessee is engaged in the business of manufacturing of commercial vehicles and is a public limited company. For the year under consideration which is A.Y. 2015-16 and the corresponding previous year period is from 01/04/2014 to 31/03/2015, the assessee company filed its return

HARBLAS SINGH,AMBALA vs. INCOME TAX OFFICER, AMBALA

In the result, the appeal is dismissed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 568/Chd/2024 "नधा"रण वष" / Assessment Year : 2014-15 Shri Harblas Singh, Vs The Ito, 29/30, Parry Hotel, Ward – 1, Bank Road, Ambala. Ambala. "थायी लेखा सं./Pan No: Bzwps4348R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Rohit Bector, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr.Dr Date Of Hearing : 24.06.2025 Date Of Pronouncement : 26.06.2025

condone the delay and decide the appeal. 4. The ld. counsel for the assessee, at the very outset submitted that assessee has resolved the dispute with the Department under 'Direct Tax Vivad Se Vishwas Scheme A.Y. 2014-15 3 2024’. According to him, he has paid the necessary taxes, therefore, this appeal is dismissed as withdrawn because dispute with

INDER PAL SINGH LEGAL HEIR OF DECEASED SATNAM SINGH 171789, STREET NO.8, GURU TEG BAHADUR JAGRAON,PUNJAB vs. THE INCOME TAX OFFICER WARD-1 JAGRAON , PUNJAB

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

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

254 2,00,000 40 19/5/2017 To Cash 258 2,00,000 41 15/2/2018 To Cash 1039 2,00,000 42 16/2/2018 To Cash 1042 2,00,000 43 17/2/2018 To Cash 1045 2,00,000 44 18/2/2018 To Cash '1048 2,00,000 45 19/2/2018 To Cash 1050 2,00,000 46 20/2/2018 To Cash

MEWA SINGH,PANCHKULA vs. ITO WARD-2, PANCHKULA

In the result, appeal of the assessee is dismissed as withdrawn

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 448/Chd/2022 "नधा"रण वष" / Assessment Year : 2015-16 Mewa Singh, Ito, बनाम C/O M K Aggarwal & Ward No.2, Associates Panchkula Vs. Sco 1, First Floor, Sector 11, Panchkula 134113 "थायी लेखा सं./ Pan No: Adhps5879H अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : None (Withdrawal Application) राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 20.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 20.05.2025 आदेश/Order Per Bench : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 15.03.2022 Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2015- 16. 2. The Registry Has Pointed Out That There Is A Delay Of Four Days In Filing Of The Appeal Before The Tribunal. The Counsel

delay is hereby condoned and the appeal is being heard on merits. 6. During the proceedings, none appeared on behalf of the Assessee. However, an application dated 13.05.2025 has been filed by the Assessee for withdrawal of this appeal on the ground that the Assessee has opted for the 'Vivad Se Vishwas Scheme 2024’ and sought permission of the Bench

JARNAIL SINGH GILL,JAGRAON vs. INCOME TAX OFFICER, WARD-1, JAGRAON

In the result, the appeal of the assessee is partly allowed

Bench: The Tribunal & The Matter Was Remanded Back To Ao For Fresh Adjudication. Thereafter, The Assessment Order Was Passed

delayed filing of the appeal, the same is hereby condoned and the appeal is admitted for adjudication. 3. Briefly the facts of the case are that the assessment in this case was originally completed under section 144 r.w.s 147 at an assessed income of Rs. 47,00,000/- on account of unexplained money. Thereafter, the assessee carried the matter

M/S SINGLA BUILDERS AND PROMOTERS LIMITED,RUPNAGAR, PUNJAB vs. DCIT/ACIT(CEN)-1 CHD, CHANDIGARH

The appeals stand partly allowed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

254 CTR 392), it was held that seized material could be relied upon to draw inference that there could be similar transactions. Therefore, findings in respect of unaccounted expenditure incurred outside the books of account for some financial year could be extrapolated in respect of other projects being developed by the assessee for different assessment years. 4.17 In terms

M/S CREDO ASSETS PVT. LTD.,RUPNAGAR PUNJAB vs. DCIT/ACIT(CEN)-1 CHD, CHANDIGARH

The appeals stand partly allowed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

254 CTR 392), it was held that seized material could be relied upon to draw inference that there could be similar transactions. Therefore, findings in respect of unaccounted expenditure incurred outside the books of account for some financial year could be extrapolated in respect of other projects being developed by the assessee for different assessment years. 4.17 In terms

M/S CREDO ASSETS PVT. LTD.,RUPNAGAR PUNJAB vs. DCIT/ACIT(CEN)-1 CHD, CHANDIGARH

The appeals stand partly allowed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

254 CTR 392), it was held that seized material could be relied upon to draw inference that there could be similar transactions. Therefore, findings in respect of unaccounted expenditure incurred outside the books of account for some financial year could be extrapolated in respect of other projects being developed by the assessee for different assessment years. 4.17 In terms

PUNJAB NATIONAL BANK,DAL LAKE DHARAMSHALA CANTT vs. DY. COMMISISONER OF INCOME TAX (TDS), PANCHKULA

In the result, appeal of the assessee is dismissed as withdrawn

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 414/Chd/2023 "नधा"रण वष" / Assessment Year : 2012-13 Punjab National Bank, The Dcit (Tds), Dal Lake Dharmshala बनाम Sector 2, Cantt. Panchkula Vs. Tehsil Dharmshala, Distt. Kangra 176216 "थायी लेखा सं./Pan No: Ptlpi2710F अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा""रती क" ओर से/Assessee By : None (Withdrawal Application) राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 29.01.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 30.01.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 20.03.2023 Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’], For The Assessment Year 2012-13. 2. The Registry Has Pointed Out That There Is A Delay Of 40 Days In Filing Of The Appeal Before The Tribunal. The Ld.

delay of 40 days in filing the appeal is hereby condoned. 5. During proceedings before us, no one appeared on behalf of the Assessee. However, an application has been filed on behalf of the Authorized Representative of the Assessee for withdrawal of this appeal on the ground that he has opted to avail the benefit of Direct Tax 'Vivad

PUNJAB NATIONAL BANK,DAL LAKE DHARAMSHALA CANTT vs. JOINT COMMISSIONER OF INCOME TAX (OSD) TDS, PANCHKULA

In the result, appeal of the assessee is dismissed as withdrawn

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 415/Chd/2023 "नधा"रण वष" / Assessment Year : 2013-14 Punjab National Bank, The Jcit बनाम Dal Lake Dharmshala (Osd)Tds, Cantt. Sector 2, Vs. Tehsil Dharmshala 176216 Panchkula "थायी लेखा सं./Pan No: Ptlpi2710F अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा""रती क" ओर से/Assessee By : None (Withdrawal Application) राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 29.01.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 30.01.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 22.02.2023 Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’], For The Assessment Year 2013-14. 2. The Registry Has Pointed Out That There Was A Delay Of 66 Days In Filing Of The Appeal Before The Tribunal. The Ld. Counsel For The Assessee Has Filed A Letter Giving Detailed

delay of 66 days in filing the appeal is hereby condoned. 5. No one appeared on behalf of the Assessee. However, an application has been filed on behalf of the Authorized Representative of the Assessee for withdrawal of this appeal on the ground that he has opted to avail the benefit of Direct Tax 'Vivad Se Vishwas Scheme

M/S PURE DRINK LTD.,,NEW DELHI vs. ACIT,CIRCLE, PATIALA

Bench: Hon'Ble Chandigarh Itat Was 27Th March 2020. (Ii) It Is Submitted That Management Of Appellant Company Is Based Is Delhi. Owing To Covid-19 Pandemic Nationwide Lock Down Was Enforced By The Government From 22Nd March 2020 & Therefore The Appellant Was Unable To Physically File The Appeal Documents Before Hon'Ble Itat.

254/ Chandi/ 2020- AY 2008-09 Dear Sir, We're in receipt of the captioned Show Cause Notice issued by your good self. In response to the same, your good attention is invited to the following facts : - (i) Certified Copy of the impugned order was served upon the appellant on 27th January, 2020 and therefore the last date for filling

MILITARY HOSPITAL PALAMPUR (KV) ,HOLTA PALAMPUR vs. ITO TDS, PALAMPUR

In the result, both the appeals of the assessee are dismissed as withdrawn

Bench: Sh. Rajpal Yadav, Hon’Ble Vice- & Sh. Krinwant Sahay, Hon’Ble(Hybrid Hearing) I.T.A. Nos.268 & 269/Chandi/2023 Assessment Years: 2015-16 & 2016-17

condone the delay in both the appeals. 2. During the proceedings, the ld. AR appeared on the behalf of the Assessee and submitted a common application dated 24.04.2025 with the request for withdrawal of these appeals on the ground that the Assessee has opted to take benefit under the Direct Tax 'Vivad Se Vishwas Scheme 2024’ and sought permission

MILITARY HOSPITAL PALAMPUR (KV) ,HOLTA PALAMPUR vs. ITO (TDS), PALAMPUR

In the result, both the appeals of the assessee are dismissed as withdrawn

Bench: Sh. Rajpal Yadav, Hon’Ble Vice- & Sh. Krinwant Sahay, Hon’Ble(Hybrid Hearing) I.T.A. Nos.268 & 269/Chandi/2023 Assessment Years: 2015-16 & 2016-17

condone the delay in both the appeals. 2. During the proceedings, the ld. AR appeared on the behalf of the Assessee and submitted a common application dated 24.04.2025 with the request for withdrawal of these appeals on the ground that the Assessee has opted to take benefit under the Direct Tax 'Vivad Se Vishwas Scheme 2024’ and sought permission