DCIT, C-V, LUDHIANA vs. M/S HERO CYCLES LTD., LUDHIANA

In the result, appeal of the Department is dismissed and the appeal of the assessee is allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 588/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 The DCIT C-V, Ludhiana बनाम M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 473/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana बनाम The ACIT C-V, Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P

disallowance u/s 14A. The same decision also holds good for the purposes of section 36(1)(iii). 12. As confirmed

M/S APEX BUILDERS, LUDHIANA vs. ITO, W-2(1), LUDHIANA

The appeal is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member)

12,000/- disallowance under section 36(1)(iii), stating there was no evidence that the advance was not from borrowed

ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

disallowance of exemption u/s 11 and 12 -an assessment related matter - on account of the application of Sections 13(1 )(c) and 13(l)(d), which

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

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

12\nwas proposed to be disallowed because it had filed delayed ITR and further\ndelayed audit report in form no. 108 without any reasonable cause for the same in\nviolation of section

ITO, WARD, PALAMPUR vs. THE KANGRA CENTRAL COOPERATIVE BANK LIMITED, KANGRA

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

Bench: Us Is Filed Under Section 253 Of The Income Tax Act, As Amended From Time To Time. The Respondent Is A Cooperative Bank.

12. The Ld. AR for bank the Respondent herein besides supporting the Ld. CIT(A) order has contended that in view of para 10 of PCIT Vs. Era (supra) the law is settled at present that deletion of disallowance under section

DSM SINOCHEM PHARMACEUTICALS INDIA PRIVATE LIMITED,NAWANSHAHR vs. DCIT, CHANDIGARH

In the result, appeal of the assessee is partly allowed

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 253/ चंडीगढ़/2016(िन.व. 2011-12)

disallowance under section 40(a)(ia) is warranted. To support his contention, the ld. AR placed reliance on the decision of Hon’ble Calcutta High Court in the case of CIT vs. S.K. Tekriwal reported as 361 ITR 432. 12

M/S DSM SINOCHEM PHARMACEUTICALS INDIA PVT. LTD. ,TOANSA vs. DCIT, C-1(1), CHANDIGARH

In the result, appeal of the assessee is partly allowed

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 253/ चंडीगढ़/2016(िन.व. 2011-12)

disallowance under section 40(a)(ia) is warranted. To support his contention, the ld. AR placed reliance on the decision of Hon’ble Calcutta High Court in the case of CIT vs. S.K. Tekriwal reported as 361 ITR 432. 12

ARYA COLLEGE,LUDHIANA, PUNJAB vs. DCIT, EXEMPTIONS CIRCLE 1, CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed for\nstatistical purposes

12 for the AY-2018-19 and CPC had sufficient material before it for\nmaking the a adjustment to returned income as per the provisions of section\n143(1)(a) of This ground of appeal is therefore dismissed.\n5.10 As regard the 2nd issue in grounds of appeal i.e. whether or not CPC\nwas justified in disallowing

M/S BARNALA BUILDERS AND CONSULTANT,ZIRAKPUR vs. DCIT/ACIT (CEN)-1, CHANDIGARH

In the result, the appeal of the assessee is dismissed

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

section 43B of the Act by arguing that the disallowance cannot be made because such payment was made before the due date u/s.139(1) of the Act. As such, the contention of adjustment u/s 143(1)(a)(iv) due to `increase in income’ is jettisoned. 12

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, both the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Section 11 and 12 of the Income Tax Act. 10. The Ground Nos. 2 and 3 of assessment year 2014-15 are inter-connected with Ground No.3 and 4 of assessment year 2015-16. We take all these grounds of appeal together. The assessee has pleaded that ld. CIT (Appeals) has erred in confirming the disallowance

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSION OF INCOME TAX, CL. 1, EXEMPTION, CHANDIGARH

In the result, both the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Section 11 and 12 of the Income Tax Act. 10. The Ground Nos. 2 and 3 of assessment year 2014-15 are inter-connected with Ground No.3 and 4 of assessment year 2015-16. We take all these grounds of appeal together. The assessee has pleaded that ld. CIT (Appeals) has erred in confirming the disallowance

THE JABO MAJRO CO-OPERATIVE LABOUR AND CONSTRUCTION SOCIETY LTD.,MALERKOTLA vs. ITO, MALERKOTLA

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

disallowances sustained by the Ld. CIT(A) are deleted. 10. Vide Ground No. 5 the grievance of the assessee relates to the sustenance of addition of Rs. 16,000/-. 11. Facts related to this issue in brief are that the impugned addition was made while passing the intimation under section 143(1) of the Act. 12

M/S HERO CYCLES LTD.,LUDHIANA vs. ACIT, C-V, LUDHIANA

In the result, appeal of the Department is dismissed and the\nappeal of the assessee is allowed

section 36(1)(iii) of\nthe Act by following the earlier order of the ITAT in ITA Nos.\n758/Chd/2014 forthe A.Y. 2010-11 dt. 03/04/2017. The relevant findings\ngiven by the Ld. CIT (A) in para 7.2 of the impugned order read as\nunder:\n7.2 I have considered the observations of the Assessing Officer as made by him\nin para

ACIT, CIRCLE, PANCHKULA vs. M/S HARYANA VIDYUT PRASARAN NIGAM LTD., PANCHKULA

In the result, we upheld the

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

disallowance under section 14A comes to Rs. 77,57,69,043/-. 12. During the course of reassessment proceedings, after taking

ITO, W-2, BARNALA vs. THE TRUCK OPERATOR UNION, BARNALA

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

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavthe Ito बनाम The Truck Operator Union, Ward-2, Barnala Dhanaula Road, Barnala "थायी लेखा सं./Pan No: Aaaat6497M

disallowance so made by the AO should be deleted. 8. The Ld. CIT(A) considering the submissions of the assessee held that the issue under consideration needs to be looked at firstly from the perspective that where the payments are made to members of the Union and not made to the third party, whether the provision to section

K.C. SOCIAL WELFARE TRUST (REGD.),NAWANSHAHR vs. ACIT EXEMPTION, CIRCLE-1, CHANDIGARH, CHANDIGARH

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

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1100/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18 K.C. Social Welfare Trust (Regd.), The Acit (Exemption), K.C. Tower, Chandigarh Road, Vs Circle -1, Nawan Shahr. Chandigarh. "थायी लेखा सं./Pan No: Aaatk6129L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Rajinder Kumar Chopra, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr.Dr Date Of Hearing : 05.08.2025 Date Of Pronouncement : 27.08.2025 Hybrid Hearing O R D E R Per Raj Pal Yadav, Vp

Section 11 and 12. The only exception is disallowance of any amount which was unduly extended by the assessee to the persons

JCIT(OSD), C-1, (E), CHANDIGARH vs. THE SIKH EDUCATIONAL SOCIETY, PATIALA

Bench: The Ld. Cit(A) Against Assessment Order Dt. 30/03/2013 Which Was Passed By Additional Commissioner Of Income Tax, Patiala Range, Patiala, Punjab Which Order Is Hereinafter Referred To As “Ao’S Order”.

disallowed and added to the income of the assessee. c) Addition on account of conveyance allowance: During the course of assessment proceedings, it was noticed that the assessee debited the expenditure of Rs. 12,70,000/- to the Income and Expenditure Account under the head 'Conveyance Allowance'. The perusal of details of conveyance allowance furnished by the assessee during

THE SIKH EDUCATIONAL SOCIETY,PATIALA vs. ADDL. CIT, RANGE, PATIALA

Bench: The Ld. Cit(A) Against Assessment Order Dt. 30/03/2013 Which Was Passed By Additional Commissioner Of Income Tax, Patiala Range, Patiala, Punjab Which Order Is Hereinafter Referred To As “Ao’S Order”.

disallowed and added to the income of the assessee. c) Addition on account of conveyance allowance: During the course of assessment proceedings, it was noticed that the assessee debited the expenditure of Rs. 12,70,000/- to the Income and Expenditure Account under the head 'Conveyance Allowance'. The perusal of details of conveyance allowance furnished by the assessee during