IDREAM SOCIAL EDTECH FOUNDATION,PANCHKULA vs. CIT(E), CHANDIGARH

In the result, both appeals of the assessee are allowed

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

80G of the Income Tax Act, 1961 by the in law inasmuch as the application of final approval/registration for the assessment years 2021-22 to ITA 808 & 809/CHD/2023 A.Y.2021-22 & 2024-25 8 2023-24 [in terms of Section 12A(1)(ac)(iii)] under Section 12AB of the Income Tax Act, 1961 was not heard on merits, rejection on the solitary

IDREAM SOCIAL EDTECH FOUNDATION,PANCHKULA vs. CIT(E), CHANDIGARH

In the result, both appeals of the assessee are allowed

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

80G of the Income Tax Act, 1961 by the in law inasmuch as the application of final approval/registration for the assessment years 2021-22 to ITA 808 & 809/CHD/2023 A.Y.2021-22 & 2024-25 8 2023-24 [in terms of Section 12A(1)(ac)(iii)] under Section 12AB of the Income Tax Act, 1961 was not heard on merits, rejection on the solitary

SIDH SHRI BABA BALAK NATH JI TRUST ,JAWALAMUKHI vs. CIT(EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Ms. Annapurna Gupta & Shri R. L. Negiआयकरअपीलसं./Ita No. 299/Chd/2020 "नधा"रणवष" / Assessment Year: 2019-20 Sidh Shri Baba Balak Nath Ji Commissioner Of Income Tax , बनाम Trust, Teh. Jawalamukhi, Exemption , Chandigarh Kangra, H. P. "थायीलेखासं./Pan No : Aawts 8003R अपीलाथ"/Appellant ""यथ"/Respondent

delay is condoned. Order was pronounced in the open court. 2. The assessee has challenged the order, raising the following grounds:- “1. That on the facts, circumstances and legal position of the case, the Worthy CIT in its order dated 28.02.2020 has erred in passing that order in contravention of the provisions of Section 80G

SHRI ISHWAR HARI CHARITABLE TRUST,SANGRUR vs. CIT EXEMPTIONS, CHANDIGARH

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

80G. This fact came to the notice when Tax Consultant was preparing the appeal for hearing. 3. Sub-section 5 of Section 253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that

PATA TRANS HIMALAYAN EMPOWERMENT SOCIETY,HIMACHAL PRADESH vs. INCOME TAX OFFICER, WARD-KULLU, HIMACHAL PRADESH

In the result, appeals are allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 804 & 805/Chd/2025 "नधा"रण वष" / Assessment Year: 2023-24 Pata Trans Himalayan Empowerment The Ito, Society, Khangechenapa House Darcha Vs Ward – Kullu, Dangama, Darcha Sumdo, (H.P.). Lahaul & Spiti (Hp). "थायी लेखा सं./Pan No: Aajap8705D अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 07.10.2025 Date Of Pronouncement : 13.10.2025 Virtual Hearing O R D E R Per Rajpal Yadav, Vp

condonation of delay. It has been pleaded in the application that originally assessee had applied for registration u/s 12AA and 80G of the Act on 30.09.2022. These applications were rejected. The assessee has re-applied only for registration u/s 12AA on 16.11.2024 and this application has been rejected vide order dated 15.04.2025. The counsel has advised the assessee that

PATA TRANS HIMALAYAN EMPOWERMENT SOCIETY,HIMACHAL PRADESH vs. INCOME TAX OFFICER, WARD-KULLU, HIMACHAL PRADESH

In the result, appeals are allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 804 & 805/Chd/2025 "नधा"रण वष" / Assessment Year: 2023-24 Pata Trans Himalayan Empowerment The Ito, Society, Khangechenapa House Darcha Vs Ward – Kullu, Dangama, Darcha Sumdo, (H.P.). Lahaul & Spiti (Hp). "थायी लेखा सं./Pan No: Aajap8705D अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 07.10.2025 Date Of Pronouncement : 13.10.2025 Virtual Hearing O R D E R Per Rajpal Yadav, Vp

condonation of delay. It has been pleaded in the application that originally assessee had applied for registration u/s 12AA and 80G of the Act on 30.09.2022. These applications were rejected. The assessee has re-applied only for registration u/s 12AA on 16.11.2024 and this application has been rejected vide order dated 15.04.2025. The counsel has advised the assessee that

GASTROENTEROLOGY PATIENT CARE WELFARE AND RESEARCH TRUST,CHANDIGARH vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH

In the result, the appeal of the Assessee is allowed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 98/Chd/2024 "नधा"रण वष" / Assessment Year : 2023-24 Gastroenterology Patient Care Vs. The Commissioner Welfare & Research Trust, बनाम Of Income Tax Department Of Gastroenterology, Exemptions, F-Block, Nehru Hospital, Chandigarh Pgimer, Sector 12, Chandigarh "थायी लेखा सं./Pan No: Aadtg8271C अपीलाथ" ./ Appellant ""यथ" / Respondent ( Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Sh. S.K Bhasin, C.A. राज"व क" ओर से/ Revenue By : Shri Rohit Sharma, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 16.05.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 17.05.2024

delay in filing the appeal is condoned and as such, we proceeded to hear the appeal on merits. 3. Brief facts of the case are that the Assessee is a Trust created by eminent doctors of Department of Gastroenterology, PGIMER, Chandigarh. The Assessee made an application under clause (iii) of the first proviso to section 80G

SJVN FOUNDATION,SHANAN MALYANA vs. CIT(EXEMPTIONS), CHANDIGARH

In the result, the assessee's appeal is allowed for statistical purposes

Bench: The Expiry Of The Earlier Approval In Accordance With Section 80G(5)(Ii).

condone the delay for which sufficient cause is shown, and admit the appeal for adjudication. 4. The brief facts are that the assessee, a charitable institution registered under section 12AB of the Act, filed an application in Form 10AB on 06.04.2024 seeking approval under section 80G

KDDL ETHOS FOUNDATION,CHANDIGARH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS , CHANDIGARH

In the result, all the captioned appeals are allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 7 To 10/Chd/2025 "नधा"रण वष" / Assessment Year : 2022-23 [ U/S 12Aa & 80G ] Kddl Ethos Foundation, The Cit C/O Tej Mohan Singh, बनाम (Exemptions), Advocate, Chandigarh Vs. 527, Sector 10-D, Chandigarh "थायी लेखा सं./ Pan No: Aactk7915Q अपीलाथ"/Appellant ""यथ"/Respondent

delay in filing of both the appeals is hereby condoned. 6. In all the aforesaid appeals, though numerous common / similar grounds have been raised by the Assessee but the main grievance of the Assessee is regarding passing of ex-parte orders by the ld. CIT(E) in all these appeals, with regard to the rejection of registration u/s 12AA

KDDL ETHOS FOUNDATION,CHANDIGARH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS,, CHANDIGARH

In the result, all the captioned appeals are allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 7 To 10/Chd/2025 "नधा"रण वष" / Assessment Year : 2022-23 [ U/S 12Aa & 80G ] Kddl Ethos Foundation, The Cit C/O Tej Mohan Singh, बनाम (Exemptions), Advocate, Chandigarh Vs. 527, Sector 10-D, Chandigarh "थायी लेखा सं./ Pan No: Aactk7915Q अपीलाथ"/Appellant ""यथ"/Respondent

delay in filing of both the appeals is hereby condoned. 6. In all the aforesaid appeals, though numerous common / similar grounds have been raised by the Assessee but the main grievance of the Assessee is regarding passing of ex-parte orders by the ld. CIT(E) in all these appeals, with regard to the rejection of registration u/s 12AA

KDDL ETHOS FOUNDATION,CHANDIGARH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS , CHANDIGARH

In the result, all the captioned appeals are allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 7 To 10/Chd/2025 "नधा"रण वष" / Assessment Year : 2022-23 [ U/S 12Aa & 80G ] Kddl Ethos Foundation, The Cit C/O Tej Mohan Singh, बनाम (Exemptions), Advocate, Chandigarh Vs. 527, Sector 10-D, Chandigarh "थायी लेखा सं./ Pan No: Aactk7915Q अपीलाथ"/Appellant ""यथ"/Respondent

delay in filing of both the appeals is hereby condoned. 6. In all the aforesaid appeals, though numerous common / similar grounds have been raised by the Assessee but the main grievance of the Assessee is regarding passing of ex-parte orders by the ld. CIT(E) in all these appeals, with regard to the rejection of registration u/s 12AA

KDDL ETHOS FOUNDATION,CHANDIGARH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

In the result, all the captioned appeals are allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 7 To 10/Chd/2025 "नधा"रण वष" / Assessment Year : 2022-23 [ U/S 12Aa & 80G ] Kddl Ethos Foundation, The Cit C/O Tej Mohan Singh, बनाम (Exemptions), Advocate, Chandigarh Vs. 527, Sector 10-D, Chandigarh "थायी लेखा सं./ Pan No: Aactk7915Q अपीलाथ"/Appellant ""यथ"/Respondent

delay in filing of both the appeals is hereby condoned. 6. In all the aforesaid appeals, though numerous common / similar grounds have been raised by the Assessee but the main grievance of the Assessee is regarding passing of ex-parte orders by the ld. CIT(E) in all these appeals, with regard to the rejection of registration u/s 12AA

SHRI ISHWAR HARI CHARITABLE TRUST,SNAGRUR vs. CIT EXEMPTIONS, CHANDIGARH

80G. This fact came to the notice when Tax Consultant\nwas preparing the appeal for hearing.\n3. Sub-section 5 of Section 253 contemplates that the\nTribunal may admit an appeal or permit filing of memorandum\nof cross- objections after expiry of relevant period, if it is\nsatisfied that there was a sufficient cause for not presenting it\nwithin that

HARI YAMUNA SEHYOG SAMITI,HIMACHAL PRADESH vs. ITO NAHAN, HIMACHAL PRADESH

In the result, all the appeals of the Assessee stand allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1471/Chd/2025 "नधा"रण वष" / Assessment Year : 2025-26 (Us/ 12Aa ) Hari Yamuna Sehyog Samiti, The Ito, बनाम Vikas Walia Building, Nahan Ward No. 7, Main Market, Vs. Paonta Sahib, Solan, Hp 173025 "थायी लेखा सं./ Pan No: Aacah3504R अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita No. 1489/Chd/2025 "नधा"रण वष" / Assessment Year : 2025-26 (Us/ 80G ) Hari Yamuna Sehyog Samiti, The Ito, बनाम Vikas Walia Building, Nahan Ward No. 7, Main Market, Vs. Paonta Sahib, Solan, Hp 173025 "थायी लेखा सं./ Pan No: Aacah3504R अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 1670/Chd/2025 "नधा"रण वष" / Assessment Year : 2024-25 U/S 80G Hari Yamuna Sehyog Samiti, The Ito, बनाम Vikas Walia Building, Nahan Ward No. 7, Main Market, Vs. Paonta Sahib, Solan, Hp 173025 "थायी लेखा सं./ Pan No: Aacah3504R अपीलाथ"/Appellant ""यथ"/Respondent

80G).. The Counsel of the Assessee has filed an application along with Affidavit on behalf of the Assessee, making prayer for condonation of delay. The affidavit of the Assessee is reproduced as under: - ITAs 1471-1489-1670-Chd-2025 3 ITAs 1471-1489-1670-Chd-2025 4 ITAs 1471-1489-1670-Chd-2025 5 ITAs

HARI YAMUNA SEHYOG SAMITI,HIMACHAL PRADESH vs. ITO NAHAN, HIMACHAL PRADESH

In the result, all the appeals of the Assessee stand allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1471/Chd/2025 "नधा"रण वष" / Assessment Year : 2025-26 (Us/ 12Aa ) Hari Yamuna Sehyog Samiti, The Ito, बनाम Vikas Walia Building, Nahan Ward No. 7, Main Market, Vs. Paonta Sahib, Solan, Hp 173025 "थायी लेखा सं./ Pan No: Aacah3504R अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita No. 1489/Chd/2025 "नधा"रण वष" / Assessment Year : 2025-26 (Us/ 80G ) Hari Yamuna Sehyog Samiti, The Ito, बनाम Vikas Walia Building, Nahan Ward No. 7, Main Market, Vs. Paonta Sahib, Solan, Hp 173025 "थायी लेखा सं./ Pan No: Aacah3504R अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 1670/Chd/2025 "नधा"रण वष" / Assessment Year : 2024-25 U/S 80G Hari Yamuna Sehyog Samiti, The Ito, बनाम Vikas Walia Building, Nahan Ward No. 7, Main Market, Vs. Paonta Sahib, Solan, Hp 173025 "थायी लेखा सं./ Pan No: Aacah3504R अपीलाथ"/Appellant ""यथ"/Respondent

80G).. The Counsel of the Assessee has filed an application along with Affidavit on behalf of the Assessee, making prayer for condonation of delay. The affidavit of the Assessee is reproduced as under: - ITAs 1471-1489-1670-Chd-2025 3 ITAs 1471-1489-1670-Chd-2025 4 ITAs 1471-1489-1670-Chd-2025 5 ITAs

SATYA RANI RAMPAL TRUST,CHANDIGARH vs. CIT EXEMPTIONS, CHANDIGARH

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

Bench: The Disposal Of The Same.”

delay so happened in filing the appeal be condoned. It was submitted that the rejection of application for seeking approval under section 80G

WOMEN SPORTS FOUNDATION,KARNAL vs. ITO, CHANDIGARH

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

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकरअपीलसं./Ita No.777/Chd/2023 िनधा"रणवष" / Assessment Year:2022-23 Women Sports Vs. The Cit, बनाम Exemption, Foundation, Chandigarh Kbc-4 Chd City, Sector 45, Karnal, Haryana "थायीलेखासं./Pan No: Aaaaw3913F ""यथ"/Repsondent अपीलाथ"/Appellant ( Virtual Hearing ) िनधा"रतीक"ओरसे/Assessee By : None राज"वक"ओरसे/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाईक"तारीख/Date Of Hearing : 05.08.2024 उदघोषणाक"तारीख/Date Of Pronouncement : 12.08.2024 आदेश/Order

section 80G(5) of the Act that where the trust or institution has been provisionally approval u/s 80G it has to make an application for registration u/s 80G within six months of commencement of activities. In the absence of any submission from the applicant it is not possible to ascertain the objects and activities carried out by the applicant. Accordingly

SANT KIRPAL VIDYAK MISSION,LUDHIANA vs. ITO (EXEMPTION), CHANDIGARH

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

80G of IT Act if applicable\nd. Certificate of Registration from Charity Commissioner\ne. Certificate Details of any amendment made in the Trust Deed since\nincorporation.\n3.5 The assessee vide its reply dated 03.03.2021 had complied with the notice\nissued by the Assessing Officer. The reply of the assessee is available at page 41\nand 42, the typed copy

IIT MANDI IHUB AND HCI FOUNDATION,MANDI, HIMACHAL PRADESH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

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

condonation application filed in Appeal No. 261/Chd/2025 and 262/Chd/2025 are reproduced below: Respectfully submitted as under: - 1. That the assessee appellant is a company incorporated on 24.09.2020 under Section 8 of the Companies Act and is under the aegis of Ministry of Science and Technology, Department of Science and Technology, New Delhi. 2. That the assessee appellant filed an appeal