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In the result, appeal of the assessee is dismissed as withdrawn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

VED PAL,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016 6. The brief fact relevant to the issue under consideration

SATBIR,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016 6. The brief fact relevant to the issue under consideration

SATBIR,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016 6. The brief fact relevant to the issue under consideration

DHARAM PAL,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016 6. The brief fact relevant to the issue under consideration

DHARAM PAL,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016 6. The brief fact relevant to the issue under consideration

RAVI DUTT,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016 6. The brief fact relevant to the issue under consideration

KARAMBIR,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016 6. The brief fact relevant to the issue under consideration

KARAMBIR,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016 6. The brief fact relevant to the issue under consideration

AMARJEET,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016 6. The brief fact relevant to the issue under consideration

CHANDGI RAM,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016 6. The brief fact relevant to the issue under consideration

SHEO CHAND,NARWANA vs. ITO, JIND

In the result, all the appeals preferred by the assessee are

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

condoned and we proceed to adjudicate the appeals on merits. 4 ITA Nos. 1413 to 1437/Chd/2016 & 77 to 82/Chd/2017- Shri Satbir, Narwana and others. 5. First we take up ITA Nos.1429 to 1437/Chd/2016 against the orders passed by the CIT(Appeals) u/s 154 of the Act. ITA Nos.1429 to 1437/Chd/2016 6. The brief fact relevant to the issue under consideration