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

40 Taxmann.com 491 (Gujarat) iii. Paras Rice Mills Kurukshetra vs. CIT Kamal ITA No. 657 of 2009 (P&H) iv) Basant Sekhani vs. Income Tax officer [2023] 108 ITR(Trib) 14 (ITAT Surat) The prayer is for condoning the delay in accordance with the facts and circumstances of the case. Your honor is humbly requested to condone the delay

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

40 Taxmann.com 491 (Gujarat) iii. Paras Rice Mills Kurukshetra vs. CIT Kamal ITA No. 657 of 2009 (P&H) iv) Basant Sekhani vs. Income Tax officer [2023] 108 ITR(Trib) 14 (ITAT Surat) The prayer is for condoning the delay in accordance with the facts and circumstances of the case. Your honor is humbly requested to condone the delay

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

40 Taxmann.com 491 (Gujarat) iii. Paras Rice Mills Kurukshetra vs. CIT Kamal ITA No. 657 of 2009 (P&H) iv) Basant Sekhani vs. Income Tax officer [2023] 108 ITR(Trib) 14 (ITAT Surat) The prayer is for condoning the delay in accordance with the facts and circumstances of the case. Your honor is humbly requested to condone the delay

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

DCIT, CIRCLE, YAMUNANAGAR vs. M/S SYMBIOSIS PHARMACEUTICALS PVT. LTD., YAMUNANAGAR

In the result, appeal is dismissed

Bench: The Due Date As Prescribed In Section 139(1) Of The I.T. Act, 1961 Whereas The Assessee Has Filed Its Return Of Income After The Due Date.

condoned in similar cases, some of which are as follows : ITA 326/CHD/2019 A.Y. 2014-15 29 a. 2019 (10) TMI 235 - ITAT Chandigarh M/S East Bourne Hotels Pvt. Ltd. Versus Asstt. CIT, Circle Shimla ITA No. 301/Chd/2015 Dated August 9, 2019 b. 2019 (6) TMI 1045 – ITAT Chandigarh M/S Shree Ganesh Concast Group of Industries Vs The DCIT , Circle- Palampur

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

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

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

SHRI RAJBIRINDER SINGH CHAHAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD-5(5), CHANDIGARH

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

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1157/Chd/2025 "नधा"रण वष" / Assessment Year: 2013-14 Shri Rajbirinder Singh Chahal, The Ito, C/O Shri Tej Mohan Singh, Advocate Vs Ward 5(5), # 527, Sector 10-D, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aeepc0143E अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr. Dr Date Of Hearing : 03.02.2026 Date Of Pronouncement : 03.02.2026

40 days. Assessee has filed an application for condonation of delay and annexed an affidavit alongwith the application. According to the assessee, he only came to know about the impugned ex-parte order on 08.05.2025 when ld. AO has issued notice to him for participating in the denovo assessment proceedings. 4. The ld. DR, on the other hand contended that

SAHEED DARSHAN FILLING STATION,LUDHIANA vs. INCOME TAX OFFICER (ITO), WARD 3, KHANNA, KHANNA

In the result, appeal of the assessee is allowed and Stay Application is dismissed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1736/Chd/2025 "नधा"रण वष" / Assessment Year: 2018-19 Shaheed Darshan Filling Station, The Ito, Village-Iraq, Kohara Road, Vs Ward-3, Machhiwara, So-Irak, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aarfs1129H अपीलाथ"/Appellant ""यथ"/Respondent & S.A. No. 5/Chd/2026 In आयकर अपील सं./ Ita No. 1736/Chd/2025 "नधा"रण वष" / Assessment Year: 2018-19 Shaheed Darshan Filling Station, The Ito, Village-Iraq, Kohara Road, Vs Ward-3, Machhiwara, So-Irak, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aarfs1129H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sifatpreet Singh, Ca & Shri Amanjot Singh, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr. Dr Date Of Hearing : 28.01.2026 Date Of Pronouncement : 03.02.2026 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

condone the delay in filing appeal before the ld.CIT (Appeals). Since issue of re-opening made by jurisdictional AO instead of Faceless AO is involved, therefore, instead of relegating the issue to the file of CIT (Appeals) for deciding on merit, we deem it appropriate to decide ourselves. ITA No.1736/CHD/2025 & SA-5/CHD/2026 A.Y.2018-19 7 9. Copy of the notice

DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. ESSIX BIOSCIENCES LIMITED, CHANDIGARH

In the result, the appeal filed by the Department is

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

delay is condoned. 4. The Department in its appeal in ITA No.534/CHD/2023 has raised the following grounds : (i) The Ld, CTT(A), on facts and circumstances of j the ease, has erred in deleting the disallowance made of Rs. 1,86,96,356/- u/s 40(a)(ia) of the Act by the AO holding that the assessee has failed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. AVINASH SINGLA, KHANNA

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Rajpal Yaday & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 814 & 815/Chd/2023 "नधा"रण वष" / Assessment Years :2013-14 & 2014-15 Dcit, Vs. Avinash Singla, Central Circle-1, बनाम C-47, C.O Avinash Ludhiana Industries, Focal Point, Khanna "थायी लेखा सं./Pan No. Acypk9591N अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 15/Chd/2024 "नधा"रण वष" / Assessment Year : 2014-15 Dcit, Vs. Meenu Singla, बनाम Central Circle-1, C-47, C.O Avinash Ludhiana Industries, Focal Point, Khanna "थायी लेखा सं./Pan No.Afips6556G अपीलाथ"/Appellant ""यथ"/Respondent

condone the delay and proceed to decide the appeals on merits. 9. The facts on all vital points are common in all the three years, rather, order of ld. CIT(A) is verbatim same except variation in the dates and quantum of the additions. Therefore, for the facility of reference, we are taking up facts from ITA No. 814/Chd/2023

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, SECTOR 17

In the result, this appeal of the Assessee stands dismissed

condonation of delay.\n5.\nSince the issue involved in all the appeals are identical,\n(except in ITA No. 673/Chd/2021 for AY 2015-16) wherein, the\norder had been passed u/s 263 of the I.T. Act by CIT Exemptions,\nChandigarh, therefore, these appeals were heard together and are\ndisposed off for the sake of brevity.\n6.\nAppeal of the Assessee