SH. JAI TEG SINGH,MOHALI vs. ITO, MOHALI

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Ms. Annapurna Guptashri Jai Teg Singh, Vs. The Income Tax Officer, # 2431, Sector 79, Ward-6(2), Mohali. Mohali. Pan: Arjps5960R

section 40A(3) of the Act, Hence the disallowance made by the assessing officer of Rs. 38,98,380/- u/s 40A(3) is upheld.” 6. Aggrieved by he same, the assessee has come up in appeal before us, raising the following grounds: “1

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

3) of the Act which resulted in disallowance of exemption u/s 11 due to operation of section 13(l)(c) of the 1

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

disallowed in computing the total income of such person as a result thereof shall, for the purposes of clause (c) of this sub-section, be deemed to represent the income in respect of which particulars have been concealed. … [Explanation 3.—Where any person fails, without reasonable cause, to furnish within the period specified in sub-section (1

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

disallowed in computing the total income of such person as a result thereof shall, for the purposes of clause (c) of this sub-section, be deemed to represent the income in respect of which particulars have been concealed. … [Explanation 3.—Where any person fails, without reasonable cause, to furnish within the period specified in sub-section (1

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

disallowed in computing the total income of such person as a result thereof shall, for the purposes of clause (c) of this sub-section, be deemed to represent the income in respect of which particulars have been concealed. … [Explanation 3.—Where any person fails, without reasonable cause, to furnish within the period specified in sub-section (1

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

disallowed in computing the total income of such person as a result thereof shall, for the purposes of clause (c) of this sub-section, be deemed to represent the income in respect of which particulars have been concealed. … [Explanation 3.—Where any person fails, without reasonable cause, to furnish within the period specified in sub-section (1

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

disallowed in computing the total income of such person as a result thereof shall, for the purposes of clause (c) of this sub-section, be deemed to represent the income in respect of which particulars have been concealed. … [Explanation 3.—Where any person fails, without reasonable cause, to furnish within the period specified in sub-section (1

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

disallowed in computing the total income of such person as a result thereof shall, for the purposes of clause (c) of this sub-section, be deemed to represent the income in respect of which particulars have been concealed. … [Explanation 3.—Where any person fails, without reasonable cause, to furnish within the period specified in sub-section (1

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

disallowed in computing the total income of such person as a result thereof shall, for the purposes of clause (c) of this sub-section, be deemed to represent the income in respect of which particulars have been concealed. … [Explanation 3.—Where any person fails, without reasonable cause, to furnish within the period specified in sub-section (1

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)

disallowance of Rs. 2,46,952/- made under section 143(1) by the CPC on account of assessee’s failure to pay the employees contribution of PF / ESI within the prescribed due date as per the Section 36(1)(va) of the Act is strictly in accordance with law and clearly comes under the prima facie adjustment as envisaged under

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. THE INSTITUTION OF CIVIL ENGINEERS SOCIETY, LUDHIANA

In the result, appeal of the Revenue is dismissed

3), then this Rs.20/- will not be\ngranted exemption under Section 11. In other words, out of\nRs.85/-, Rs.20/- will be excluded and will be brought to tax.\n9.4 A perusal of sub-clause (2) of Section 13 would\ncontemplate that disallowance for the purpose of Section\n13(1

M/S SJVN LTD. ( FORMERLY SATLUJ JAL VIDYUT NIGAM LIMITED),SHIMLA vs. DCIT, CIRCLE, SHIMLA

Section 37(1) does not apply on the facts of this case.” 1 1 . I n v i e w

M/S SJVN LTD. ( FORMERLY SATLUJ JAL VIDYUT NIGAM LIMITED),SHIMLA vs. DCIT, CIRCLE, SHIMLA

Section 37(1) does not apply on the facts of this case.” 1 1 . I n v i e w

ACIT, CIRCLE, SHIMLA vs. M/S SATLUJ JAL VIDYUT NIGAM LIMITED, SHIMLA

Section 37(1) does not apply on the facts of this case.” 1 1 . I n v i e w

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

1,02,82,974 + 2,02,87,181) Rs. 3,05,70,155/-. 26.4 It is also brought to our notice that on identical facts the Hon'ble ITAT vide para 31 to 34 of the order dated 15.6.2021 in ITA No. 1493/2017 & CO 4/2018 for AY 2011-12 restored the issue of suo-moto disallowance made under section

ARVINDER PAUL JIT SINGH GILL,CHANDIGARH vs. ITO, WARD 2(1), CHANDIGARH

In the result, the appeal of the assessee is dismissed

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

3. As the facts, issues and circumstances in both the appeals are identical, therefore, both appeals were heard together and are being disposed of by this common order for the sake of convenience. 4. In ITA 324/CHD/2022, the Assessee’s return was processed by the CPC and order under section 143(1) was passed wherein the disallowance

M/S BHUSHAN POWER AND STEEL LTD.,CHANDIGARH vs. DCIT/ACIT (CEN.)-1, CHANDIGARH

In the result, the appeal of the assessee is dismissed

Bench: Shri A.D. Jain & Shri Krinwant Sahay

3. The facts of the case are that the assessee’s return was processed by the CPC and order under section 143(1) was passed wherein the disallowance

CHANDIGARH EDUCATIONAL TRUST,MOHALI vs. PR.CIT-CENTRAL,GURGAON, AT CHANDIGARH

section 13(1)(c) r.w.s 13(3) of the Act are invoked, surplus is brought to tax, payment made in excess of what is reasonable is disallowed

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

section 13(1)(c) r.w.s 13(3) of the Act are invoked, surplus is brought to tax, payment made in excess of what is reasonable is disallowed