DCIT, C-1(1) , CHANDIGARH vs. M/S FIDELITY INFORMATION SERVICES INDIA PVT. LTD., CHANDIGARH

In the result, the cross-objection filed by the assessee is dismissed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

delay in filing the cross- objection is condoned and the same is hereby admitted for necessary adjudication. 26. Now, coming to the various grounds of appeal taken by the assessee in its cross-objection so filed, it is noted that the assessee has effectively challenged the action of the AO in levying interest amounting

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

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.

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 on the basis that the application was not filed within the time limit prescribed in respect of application filed under clause (iii) of first proviso to sub-section (5) of Section

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

2 assessee has filed an application for condonation of delay u/s 253 sub-section (4) of the Income Tax Act and also filed his affidavit. The reasons pleaded in the application are that assessee is a semi-literate agriculturist. His agriculture land was compulsorily acquired on which he has received compensation. In order to claim refund, he has filed

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

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