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)

5) of section 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

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)

5) of section 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

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

80G. It has to apply afresh. Due to this reason, the appeal has become time barred. 4. 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 ITA Nos.804 & 805/CHD/2025 A.Y.2023-24 4 satisfied that there was a sufficient cause

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

80G. It has to apply afresh. Due to this reason, the appeal has become time barred. 4. 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 ITA Nos.804 & 805/CHD/2025 A.Y.2023-24 4 satisfied that there was a sufficient cause

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. The application was rejected by the Ld. CIT (Exemptions) on the ground that

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

5. The ld. DR did not have any objection for condonation of delay. Accordingly, the 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

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

5. The ld. DR did not have any objection for condonation of delay. Accordingly, the 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

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

5. The ld. DR did not have any objection for condonation of delay. Accordingly, the 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

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

5. The ld. DR did not have any objection for condonation of delay. Accordingly, the 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

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(5

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

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

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 of the Act was highly unjustified and the matter may be remanded back to the file of the Ld. CIT(E) to decide the same afresh after providing reasonable opportunity to the assessee. 4. In his submission

SPIRITUAL LIFE TRUST,CHANDIGARH vs. DCIT/ACIT CIR 1(1) CHANDIGARH, CHANDIGARH

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 908 & 909/Chd/2025 "नधा"रण वष" / Assessment Year: 2023-24 Spiritual Life Trust, Vs The Dcit/Acit, 1332, Sector 18-C, Circle 1(1), Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aayts9358P 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 : 08.10.2025 Virtual Hearing O R D E R Per Rajpal Yadav, Vp

80G(5) has been declined to the assessee. ITA Nos.908 & 909/CHD/2025 A.Y.2023-24 2 2. The Registry has pointed out that appeals are time barred by 136 days. The assessee has filed applications for condonation of delay. In the application, it has been submitted that Trustees were occupied with various preparatory arrangements of an event scheduled outside India and therefore, they

SPIRITUAL LIFE TRUST,CHANDIGARH vs. DCIT/ACIT CIR 1(1) CHANDIGARH, CHANDIGARH

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 908 & 909/Chd/2025 "नधा"रण वष" / Assessment Year: 2023-24 Spiritual Life Trust, Vs The Dcit/Acit, 1332, Sector 18-C, Circle 1(1), Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aayts9358P 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 : 08.10.2025 Virtual Hearing O R D E R Per Rajpal Yadav, Vp

80G(5) has been declined to the assessee. ITA Nos.908 & 909/CHD/2025 A.Y.2023-24 2 2. The Registry has pointed out that appeals are time barred by 136 days. The assessee has filed applications for condonation of delay. In the application, it has been submitted that Trustees were occupied with various preparatory arrangements of an event scheduled outside India and therefore, they

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)

5 accordingly condone the delay of 662 days. Further, in the interest of justice, the impugned order dated 22.02.2023 is set aside and the matter is restored to the file of the CIT(E), Chandigarh, with a direction to re-adjudicate the application of the assessee after affording due opportunity of being heard and permitting the assessee to furnish