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. Accordingly, the Assessing Officer disallowed the expenditure which amounted in all to Rs.38,98,380/- u/s 40A(3) of the Act. 4

DCIT, CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

Disallowance of 80IC on subsidy claimed in ITR. Issue 18 : Jewellery found at House no 2273, Sector 21C, Chandigarh & Locker no 64, Bank of India, Sector 35, Chandigarh during the search. 20 Issue 19: Approval u/s 153D. 4. Since common and identical issues are involved in most of the captioned appeals, hence we deem it appropriate to adjudicate the matter

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, CHANDIGARH , CHANDIGARH vs. MS SCOTT EDIL ADVANCE RESEARCH LABORATOTRIES AND EDUCATION LTD., , CHANDIGARH

Disallowance of 80IC on subsidy claimed in ITR. Issue 18 : Jewellery found at House no 2273, Sector 21C, Chandigarh & Locker no 64, Bank of India, Sector 35, Chandigarh during the search. Issue 19: Approval u/s 153D. 4. Since common and identical issues are involved in most of the captioned appeals, hence we deem it appropriate to adjudicate the matter issue

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

Section 132 of the Act in Scott Edil Group of cases on 15.11.2017. Since the facts involved in all these captioned appeals are identical and there are common issues, hence the same were heard together and the same are being disposed of by this common order. 2. The grounds/issues raised in all the appeals are summarized as under

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 (consequent to which the impugned matter ends) and any additional matter including that of alleged anonymous donations and their lack of explanation have been long buried alongside the assessment order. Therefore and consequent to all the above, in our considered view, none of the 3 preconditions in Section 12AB(4

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

4) of section 13 of the Act gives the specific situation where notwithstanding what is there in section 13(1)(c) of the Act, exemption under section 11 & 12 of the Act will be denied only on part of the income and that the assessee was not covered by this sub section. The reliance was placed on the following case

CHANDIGARH EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL)-GURGAON, AT CHANDIGARH

4) of section 13 of the Act gives the specific situation where notwithstanding what is there in section 13(1)(c) of the Act, exemption under section 11 & 12 of the Act will be denied only on part of the income and that the assessee was not covered by this sub section. The reliance was placed on the following case

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

4) of section 13 of the Act gives the specific situation where notwithstanding what is there in section 13(1)(c) of the Act, exemption under section 11 & 12 of the Act will be denied only on part of the income and that the assessee was not covered by this sub section. The reliance was placed on the following case

JAMNA DASS NIKKAMAL JAIN SARAF PRIVATE LIMITED, LUDHIANA,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, LUDHIANA, LUDHIANA

In the result, the appeal filed by Revenue is dismissed and the appeal filed by the Assessee is allowed

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

section 69A, hence, penalty proceedings u/s 271AAC are to be initiated, which are being initiated separately. (Addition: Rs. 36,75,23,049-/) 22. Feeling aggrieved with the finding of the Assessing Officer the Assessee preferred the appeal before the Ld. CIT(A) and the Ld. CIT(A) has granted 22 the relief to the assessee. The finding

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA, LUDHIANA vs. M/S JAMNA DASS NIKKAMAL JAIN SARAF PVT. LTD., LUDHIANA

In the result, the appeal filed by Revenue is dismissed and the appeal filed by the Assessee is allowed

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

section 69A, hence, penalty proceedings u/s 271AAC are to be initiated, which are being initiated separately. (Addition: Rs. 36,75,23,049-/) 22. Feeling aggrieved with the finding of the Assessing Officer the Assessee preferred the appeal before the Ld. CIT(A) and the Ld. CIT(A) has granted 22 the relief to the assessee. The finding

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

In the result, appeal of the Revenue is dismissed

disallowed or not.\n5. The brief facts of the case are that assessee is a Society\nregistered under the Societies Registration Act, 1860 since\nthe year 2005. It was granted registration for the purpose of\nIncome Tax Act under Section 12A by the Commissioner of\nIncome Tax (Exemptions) w.e.f. 04.03.2009. The 1d. AO had\na confusion with regard

M/S CHANDIGARH LAWN TENNIS ASSOCIATION,CHANDIGARH vs. ITO (EXEMPTIONS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The Ito (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh Pan No. Aaatc4943J (Appellant) (Respondent) Appellant By : Sh. Y.K. Sud, Ca Respondent By : Smt. Chanderkanta, Addl. Cit (On 22.3.2018) & Sh.Yoginder Mittal, Sr. Dr (On 13.7.2018) Date Of Hearing : 22.03.2018 & 13.7.2018 Date Of Pronouncement : 26.07.2018

disallowance of exemption u/s 11 claimed by the assessee. 3. Brief facts relating to the issue as culled out from the order of CIT(A) are that the assessee, M/s Chandigarh Lawn Tennis Association (hereinafter referred to as ‘CLTA’) is a society registered under the Societies Registration Act. The assessee is also registered as a charitable entity vide order dated

DCIT, CIRCLE, YAMUNANAGAR vs. M/S SYMBIOSIS PHARMACEUTICALS PVT. LTD., YAMUNANAGAR

In the result, appeal is dismissed

Bench: The Due Date As Prescribed In Section 139(1) Of The I.T. Act, 1961 Whereas The Assessee Has Filed Its Return Of Income After The Due Date.

4 u/s 80IC was being disallowed and added to the income of the assessee. 5. The ld. CIT(A), by virtue of the impugned order, deleted the disallowance, bringing the Department in appeal before us by way of Ground Nos. 1 to 3. 6. Challenging the impugned order, the ld. DR has contended that on the facts

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

3: Difference in valuation of factory building in Village Dasora, Majra Hiltop,\nNear Venus Remedies, JharmBaddi as per DVO’s report and as books of the appellant.\nIssue 4: Enhancement u/s 251(1) regarding alleged understatement of investment in\nproperty at 28/6, Industrial Area, Phase-2, Chandigarh.\nIssue 5 : Directions by CIT(A) to AO to initiate 147/148 proceedings taking

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

3: Difference in valuation of factory building in Village Dasora, Majra Hiltop,\nNear Venus Remedies, JharmBaddi as per DVO’s report and as books of the appellant.\n18\nIssue 4: Enhancement u/s 251(1) regarding alleged understatement of investment in\nproperty at 28/6, Industrial Area, Phase-2, Chandigarh.\nIssue 5 : Directions by CIT(A) to AO to initiate 147/148 proceedings

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

3: Difference in valuation of factory building in Village Dasora, Majra Hiltop,\nNear Venus Remedies, JharmBaddi as per DVO’s report and as books of the appellant.\n\n\n20\nIssue 4: Enhancement u/s 251(1) regarding alleged understatement of investment in\nproperty at 28/6, Industrial Area, Phase-2, Chandigarh.\nIssue 5 : Directions by CIT(A) to AO to initiate

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

3: Difference in valuation of factory building in Village Dasora, Majra Hiltop,\nNear Venus Remedies, JharmBaddi as per DVO’s report and as books of the appellant.\n20\nIssue 4: Enhancement u/s 251(1) regarding alleged understatement of investment in\nproperty at 28/6, Industrial Area, Phase-2, Chandigarh.\nIssue 5 : Directions by CIT(A) to AO to initiate 147/148 proceedings

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

3: Difference in valuation of factory building in Village Dasora, Majra Hiltop,\nNear Venus Remedies, JharmBaddi as per DVO’s report and as books of the appellant.\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n20\nIssue 4: Enhancement u/s 251(1) regarding alleged understatement of investment in\nproperty at 28/6, Industrial Area

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

3: Difference in valuation of factory building in Village Dasora, Majra Hiltop,\nNear Venus Remedies, JharmBaddi as per DVO’s report and as books of the appellant.\nIssue 4: Enhancement u/s 251(1) regarding alleged understatement of investment in\nproperty at 28/6, Industrial Area, Phase-2, Chandigarh.\nIssue 5 : Directions by CIT(A) to AO to initiate 147/148 proceedings taking