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

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

1)(b) of the Act. 2. At the outset, there is a delay in filing of the appeal as pointed out by the Registry. After hearing both the parties and the considering the affidavit of the assessee placed on record, I find that there was reasonable cause in the delayed filing of the appeal, the same is hereby condoned

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

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(2) as the same will amount to review of the decision already taken by the Coordinate Bench. Whether on the facts and in the circumstances Should the Revenue is of the case, the Hon'ble. Income

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.

1. That the Ld. Commissioner of Income Tax (Exemption) has erred in law rejecting the approval sought under Section 80G holding it to be not maintainable which is arbitrary and unjustified. 2. That the Ld. Commissioner of Income Tax has erred in law as well as facts in rejecting the approval sought under Section 80G of the Act only

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

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

KRISHAN KUMAR (HUF),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