SHRI SATISH SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 303/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The Acit, House No.31, Garden Enclave, Central Circle-2, Vs South City-Ii, Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Advps6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar & Ms. Muskan Garg, Cas राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr तार"ख/Date Of Hearing : 26.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 23.07.2025 Hybrid Hearing आदेश/Order Per Rajpal Yadav, Vp

249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon’ble High Court as well as before the Hon’ble Supreme

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

section 13(3) of the Act will not apply accordingly. We are submitting herewith a Chart showing the qualification of related person, which proves that all such persons are getting salary in view of their qualification and services rendered towards the field of education in 'Manav Mangal Society'. vii. It is further being brought on record all the related persons

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

section 13(3) of the Act will not apply accordingly. We are submitting herewith a Chart showing the qualification of related person, which proves that all such persons are getting salary in view of their qualification and services rendered towards the field of education in 'Manav Mangal Society'. vii. It is further being brought on record all the related persons

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

section 13(3) of the Act will not apply accordingly. We are submitting herewith a Chart showing the qualification of related person, which proves that all such persons are getting salary in view of their qualification and services rendered towards the field of education in 'Manav Mangal Society'. vii. It is further being brought on record all the related persons

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

section 13(3) of the Act will not apply accordingly. We are submitting herewith a Chart showing the qualification of related person, which proves that all such persons are getting salary in view of their qualification and services rendered towards the field of education in 'Manav Mangal Society'. vii. It is further being brought on record all the related persons

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

section 13(3) of the Act will not apply accordingly. We are submitting herewith a Chart showing the qualification of related person, which proves that all such persons are getting salary in view of their qualification and services rendered towards the field of education in 'Manav Mangal Society'. vii. It is further being brought on record all the related persons

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

section 13(3) of the Act will not apply accordingly. We are submitting herewith a Chart showing the qualification of related person, which proves that all such persons are getting salary in view of their qualification and services rendered towards the field of education in 'Manav Mangal Society'. vii. It is further being brought on record all the related persons

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

section 13(3) of the Act will not apply accordingly. We are submitting herewith a Chart showing the qualification of related person, which proves that all such persons are getting salary in view of their qualification and services rendered towards the field of education in 'Manav Mangal Society'. vii. It is further being brought on record all the related persons

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

section 13(3) of the Act will not apply accordingly. We are submitting herewith a Chart showing the qualification of related person, which proves that all such persons are getting salary in view of their qualification and services rendered towards the field of education in 'Manav Mangal Society'. vii. It is further being brought on record all the related persons

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

3) of the Act is unsustainable. As in the cited case, here also, there is no evidence worth its name to incriminate the assessee and this conclusion has been arrived at only on premises and conjectures, rendering it unsustainable in the eye of law. ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 38 12. Then

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

3) of the Act is unsustainable. As in the cited case, here also, there is no evidence worth its name to incriminate the assessee and this conclusion has been arrived at only on premises and conjectures, rendering it unsustainable in the eye of law. ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 38 12. Then

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

3) of the Act is unsustainable. As in the cited case, here also, there is no evidence worth its name to incriminate the assessee and this conclusion has been arrived at only on premises and conjectures, rendering it unsustainable in the eye of law. ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 38 12. Then

J.K.EDUCATIONAL SOCIETY,JAMMU vs. INCOME TAX OFFICER (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is partly allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

section 164 of the IT Act, 1961 and the exemption u/s 11 cannot be denied and the whole of the excess income over expenditure of the trust cannot be added back and assessed as the income during the year under consideration. In this connection, attention was invited to assessment order in connection with AY 2014-15 where the so- called

J.K. EDUCATIONAL SOCIETY,JAMMU & KASHMIR vs. DCIT (EXEMPTION)-CIRCLE-1,, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

section 164 of the IT Act, 1961 and the exemption u/s 11 cannot be denied and the whole of the excess income over expenditure of the trust cannot be added back and assessed as the income during the year under consideration. In this connection, attention was invited to assessment order in connection with AY 2014-15 where the so- called

J. K. EDUCATIONAL SOCIETY,JAMMU vs. DCIT, CIRCLE-1, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

section 164 of the IT Act, 1961 and the exemption u/s 11 cannot be denied and the whole of the excess income over expenditure of the trust cannot be added back and assessed as the income during the year under consideration. In this connection, attention was invited to assessment order in connection with AY 2014-15 where the so- called

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH vs. ESSIX BIOSCIENCES LIMITED, MANIMAJRA

In the result, the appeal is dismissed and the

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

249/-u/s I4A of the Income Tax Act on the ground that disallowance cannot be made where there is no exempt income without appreciating the fact that applicability of section 14 A or Rule 8D does not depend on earning of income. 3

M/S SHUBHAM COTTON MILLS PVT. LTD.,ELLENABAD vs. DCIT, CIRCLE, SIRSA

In the result appeal of the assessee is allowed

249 ITR 221 (SC) • CIT Vs. J.K Charitable Trust 308 ITR 161 (SC) • S.N. Namasivayam Chettial Vs. CIT 38 ITR 579 (SC) • CIT Vs. Paradise Holidays 325 ITR 13 (Del) • CIT Vs. M/s Rice India Exports Pvt. Ltd. in ITA NO. 999/2010 dt. 03/08/2010 • CIT Vs. Smt. Poonam Rani 326 ITR 223 (Del) • CIT Vs. Jas Jack Elegance Exports

SJVN LIMITED,SHIMLA HIMACHAL PRADESH vs. ACIT , SHIMLA

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

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

disallowance of the same was made in the assessment order by the AO NaFAC. However, in the computation-of-income attached with the assessment order the deduction u/s 80IA was remained to be allowed inadvertently. Therefore, the contention of the assessee is accepted and mistake apparent from the records is being rectified as under. 6. On the issue raised

THE KOTLA BHARI MILK PRODUCERS SOCIETY LTD.,KHANNA vs. ITO, KHANNA, KHANNA

In the result, appeal of the Assessee is dismissed

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

disallowed the deduction without detailed scrutiny or hearing. 4. Against the order of the Ld. AO the assessee went in appeal before the Ld. CIT(A). 5. The Ld. CIT(A) dismissed the assessee’s appeal as time-barred due to the 3350-day delay in filing, as per the order issued under Section 250 of the 3 Income