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

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

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

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

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

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

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

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

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

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

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

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

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

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

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