M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

255 (SO, in which, it has been held as under: 'Section 10(23C) of the Income-tax Act, 1961- Educational institution (profit motive) - Assessment Years 2000-2001 and 2001-2002 - Whether where a surplus was made by educational institution which was ploughed back for educational purposes, said institution was to be held to be existed society for educational purpose

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

255 (SO, in which, it has been held as under: 'Section 10(23C) of the Income-tax Act, 1961- Educational institution (profit motive) - Assessment Years 2000-2001 and 2001-2002 - Whether where a surplus was made by educational institution which was ploughed back for educational purposes, said institution was to be held to be existed society for educational purpose

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

255 (SO, in which, it has been held as under: 'Section 10(23C) of the Income-tax Act, 1961- Educational institution (profit motive) - Assessment Years 2000-2001 and 2001-2002 - Whether where a surplus was made by educational institution which was ploughed back for educational purposes, said institution was to be held to be existed society for educational purpose

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

255 (SO, in which, it has been held as under: 'Section 10(23C) of the Income-tax Act, 1961- Educational institution (profit motive) - Assessment Years 2000-2001 and 2001-2002 - Whether where a surplus was made by educational institution which was ploughed back for educational purposes, said institution was to be held to be existed society for educational purpose

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

255 (SO, in which, it has been held as under: 'Section 10(23C) of the Income-tax Act, 1961- Educational institution (profit motive) - Assessment Years 2000-2001 and 2001-2002 - Whether where a surplus was made by educational institution which was ploughed back for educational purposes, said institution was to be held to be existed society for educational purpose

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

255 (SO, in which, it has been held as under: 'Section 10(23C) of the Income-tax Act, 1961- Educational institution (profit motive) - Assessment Years 2000-2001 and 2001-2002 - Whether where a surplus was made by educational institution which was ploughed back for educational purposes, said institution was to be held to be existed society for educational purpose

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nबनाम\nThe ITO\nWard 5(5), Chandigarh\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nBalbir Singh\nआयकर अपील सं. / ITA No. 483 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2018-19\n1, Vaidwala Road Dhani

SH. AJIT SINGH,PINJORE vs. ITO, WARD-1, PANCHKULA

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nप्रत्यर्थी/Respondent\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nBalbir Singh\nआयकर अपील सं. / ITA No. 483 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2018-19\n1, Vaidwala Road Dhani Khairpur,\nSirsa 125055, Haryana\nबनाम

BALJIT SINGH,AMBALA CITY vs. INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nBalbir Singh\nआयकर अपील सं. / ITA No. 483 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2018-19\n1, Vaidwala Road Dhani Khairpur,\nSirsa 125055, Haryana\nबनाम

INCOME TAX OFFICER, WARD-5(5), CHANDIGARH, CHANDIGARH vs. AVTAR SINGH, VILLAGE- KAIMBWALA

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nBalbir Singh\nआयकर अपील सं. / ITA No. 483 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2018-19\n1, Vaidwala Road Dhani Khairpur,\nSirsa 125055, Haryana\nबनाम

BHUPINDER SINGH SON OF SH. GURMUKH SINGH ,PUNJAB vs. THE PR COMMISSIONER OF INCOME TAX CHANDIGARH-1, C.R BUILDING HIMALAYA MARG, SECTOR 17-E, CHANDIGARH, PUNJAB

Appeal of the assessee is allowed

Bench: SHRI. KRINWANT SAHAY (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

section 263. 12.8 Reliance was further placed on order of this Bench in case of Pawan Kumar Vs. ITO reported in (2022)142 taxmann.com 13 (Chandigarh Tribunal) wherein it has been held – Income Tax inferences INCOME TAX : Where Principal Commissioner passed revision order under section263 on ground that amount of cash deposit in account of assessee was unexplained cash deposit

SBS BIOTECH UNIT II,SIRMOUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

255 (SC). 8. It was further submitted that where Assessing Officer having examined relevant material on record, passed the assessment order in case of assessee, the ld. Principal Commissioner without rejecting those documents could not pass a revisional order setting aside assessment as held by Hon'ble Rajasthan High Court in case of Deepak Real Estate Developers

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nबनाम\nThe ITO\nWard 5(5), Chandigarh\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nBalbir Singh\nआयकर अपील सं. / ITA No. 483 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2018-19\n1, Vaidwala

EXOTIC REALTORS AND DEVELOPERS,CHANDIGARH vs. PR.CIT-1, CHANDIGARH

In the result, appeal of the assessee is allowed

Bench: SHRI. KRINWANT SAHAY (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

255(SC)] [Note:- Ipse Dixit= “He said it himself”] 13.5 The Ld. AR has placed reliance on the judgment of Hon’ble Supreme Court in case of Malabar Industrial Co. Ltd. case reported in 243 ITR 83 (SC). 13.6 Reliance was placed o the judgment of Hon’ble Rajasthan High Court in case of Deepak Real Estate Developers

SH. SURESH PAL,YAMUNA NAGAR vs. ITO, WARD 5, YAMUNA NAGAR

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nबनाम\nThe ITO\nWard 5(5), Chandigarh\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nBalbir Singh\nआयकर अपील सं. / ITA No. 483 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2018-19\n1, Vaidwala Road Dhani

RANJEET SINGH KHUBBER,AMBALA vs. ITO, WARD 2, AMBALA

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nBalbir Singh\nआयकर अपील सं. / ITA No. 483 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2018-19\n1, Vaidwala Road Dhani Khairpur,\nSirsa 125055, Haryana\nबनाम

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nबनाम\nThe ITO\nWard 5(5), Chandigarh\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nBalbir Singh\nआयकर अपील सं. / ITA No. 483 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2018-19\n1, Vaidwala Road Dhani

M/S NAHAR INDUSTRIAL ENTERPRISES LIMITED,LUDHIANA vs. ACIT,CIRCLE-7, LUDHIANA

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

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपीलसं./Ita Nos. 262/Chd/2020 "नधा"रण वष" / Assessment Year : 20112-13 बनाम M/S Nahar Industrial The Acit, Enterprises, Focal Point, Circle-7, Aayakar Bhawan, Ludhiana. Rishi Nagar, Ludhiana "थायीलेखासं./Pan No: Aaccn3563A अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing "नधा"रतीक"ओरसे/Assessee By : Shri Navdeep Sharma, Adv. राज"वक"ओरसे/ Revenue By : Sh. Sandeep Dhaiya, Cit Dr सुनवाईक"तार"ख/Date Of Hearing : 04.05.2021 उदघोषणाक"तार"ख/Date Of Pronouncement : 30.07.2021 आदेश/Order Per R.L. Negi:

depreciation of Rs.8,10,89,138/- being balance 10% on the cost of machinery which was put to use for less than 180 days during the preceding year and restricted during the said year.” 5. The Ld. counsel for the assessee submitted before us that there is a delay of 24 days in filing of the present appeal