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

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

iii) and two are for Registration u/s 80G(5) of the Income Tax Act, 1961 (in short 'the Act'). 3. The Registry has marked two appeals i.e., in ITA Nos. 9 and 10/Chd/2025, time barred by 643 days. During proceeding before us, the ld. Counsel for the Assessee has brought it on record that the Applications for condonation of delay

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

iii) and two are for Registration u/s 80G(5) of the Income Tax Act, 1961 (in short 'the Act'). 3. The Registry has marked two appeals i.e., in ITA Nos. 9 and 10/Chd/2025, time barred by 643 days. During proceeding before us, the ld. Counsel for the Assessee has brought it on record that the Applications for condonation of delay

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

iii) and two are for Registration u/s 80G(5) of the Income Tax Act, 1961 (in short 'the Act'). 3. The Registry has marked two appeals i.e., in ITA Nos. 9 and 10/Chd/2025, time barred by 643 days. During proceeding before us, the ld. Counsel for the Assessee has brought it on record that the Applications for condonation of delay

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

iii) and two are for Registration u/s 80G(5) of the Income Tax Act, 1961 (in short 'the Act'). 3. The Registry has marked two appeals i.e., in ITA Nos. 9 and 10/Chd/2025, time barred by 643 days. During proceeding before us, the ld. Counsel for the Assessee has brought it on record that the Applications for condonation of delay

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

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

iii) and dated 28.09.2022 (passed in Form No. 10AD for grant of registration under Section 80G. 2. The Registry has pointed out that ITA 475/CHD/2023 is time barred by 228 days. In order to explain the delay, the assessee has filed an application contending therein that both the appeals were required to be filed simultaneously because there is only

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

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

iii) of first proviso to 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

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

iii) and dated 28.09.2022 (passed in Form No. 10AD\nfor grant of registration under Section 80G.\n2. The Registry has pointed out that ITA 475/CHD/2023 is\ntime barred by 228 days. In order to explain the delay, the\nassessee has filed an application contending therein that both\nthe appeals were required to be filed simultaneously because\nthere is only

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

SHREE OM BABA JI EDUCATION & WELFARE TRUST,PANCHKULA vs. CIT EXEMPTION CHANDIGARH, CHANDIGARH

The appeal stands allowed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.368 /Chandi/2025 Shree Om Baba Ji Education & Cit (Exemption) बनाम/ Welfare Trust Room No1 5Th Floor # 104-A, Ghs-86, Sector 20 Cr Building, Himalaya Marg Vs. Panchkula 134120 Sector 17-E, Chandigarh-160017. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacts-7923-G (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Shri S.P. Goyal – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Sarabjeet Singh (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 10-07-2025 घोषणाकीतारीख /Date Of Pronouncement : 15-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of An Application Filed By The Assessee Seeking Registration U/S 12A(1)(Ac)(Iii) Vide Impugned Order Dated 20- 02-2023 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeal Before Us. The Registry Has Noted Delay Of 682 Days In The Appeal, The Condonation Of Which Has Been Sought By Ld. Ar Which Is Supported By An Affidavit Of Trustee Of Assessee-Trust. It Has Been Stated That Delay Occurred Due To Incorrect Understanding Of Registration Procedure Under New Regime.

iii) vide impugned order dated 20- 02-2023 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. The registry has noted delay of 682 days in the appeal, the condonation of which has been sought by Ld. AR which is supported by an affidavit of trustee of assessee-trust