SAT SHREE LALJI MISSIONJ CHARITABLE TRUST,FARIDABAD vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

In the result, both appeals are allowed for statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri Avdhesh Kumar Mishra

condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends

SHRI BANKE BIHARI GAUSHALA SOCIETY,BALLABGARH vs. CIT EXEMPTIONS, CHANDIGARH

In the result, both appeals are allowed for statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri Avdhesh Kumar Mishra

condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends

SAT SHREE LALJI MISSION CHARITABLE TRUST,FARIDABAD vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

In the result, both appeals are allowed for statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri Avdhesh Kumar Mishra

condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends

SHRI BANKE BIHARI GAUSHALA SOCIETY,BALLABGARH vs. CIT EXEMPTIONS, CHANDIGARH

In the result, both appeals are allowed for statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri Avdhesh Kumar Mishra

condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends

ACIT, CIRCLE- 32(1), NEW DELHI vs. WINDLASS STEEL CRAFTS LLP, NEW DELHI

In the result, both appeals are allowed for statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri Avdhesh Kumar Mishra

condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends

PARIJAT TRUST,NEW DELHI vs. DCIT-CPC, BANGALORE

Appeal of the assessee is hereby dismissed as withdrawn

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

5 | P a g e ...In order to bring in application under section 154, the mistake must be 'apparent' from the record. Section 154 does not enable an order to be reversed by revision or by review, but permits only some error which is apparent on the face of the record to be corrected. Where an error is far from

PARIJAT TRUST,NEW DELHI vs. ACIT-CPC, BANGALORE

Appeal of the assessee is hereby dismissed as withdrawn

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

5 | P a g e ...In order to bring in application under section 154, the mistake must be 'apparent' from the record. Section 154 does not enable an order to be reversed by revision or by review, but permits only some error which is apparent on the face of the record to be corrected. Where an error is far from

SHRI YOG NIROGDHAM DHARMATH TRUST,GURUGRAM, HARYANA vs. CIT(EXEMPTIONS), CHANDIGARH

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri C.N. Prasad & Shri M. Balaganesh

vi)(8) of clause (ac) to sub-section (1) of section 12A of the Income Tax Act dated 10.12 2024 The said order was received by the appellant on 10.12.2024 and the due date of filing appeal was up to 08.02.2025. The appeal is being filed before the Hon'ble ITAT on 10.04.2025, resulting in a delay of 61 days

SHRI YOG NIROGDHAM DHARMATH TRUST, GURUGRAM,GURUGRAM, HARYANA vs. CIT(EXEMPTIONS), CHANDIGARH, CHANDIGARH

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri C.N. Prasad & Shri M. Balaganesh

vi)(8) of clause (ac) to sub-section (1) of section 12A of the Income Tax Act dated 10.12 2024 The said order was received by the appellant on 10.12.2024 and the due date of filing appeal was up to 08.02.2025. The appeal is being filed before the Hon'ble ITAT on 10.04.2025, resulting in a delay of 61 days

BHAIYA LAL RAMVEER SINGH SHIKSHA SAMITI ,UTTAR PRADESH vs. CIT(E), LUCKNOW

In the result, the appeal is treated as allowed for statistical purpose

Bench: Sh. C. M. Garg & Sh. N.K. Billaiyaassessment Year: --- Bhaiya Lal Ramveer Singh Cit(E) Shiksha Samiti Vs Lucknow Village Tikurian Nagla, Post Office Central Jail, Farrukhabad Pan No.Aacab6482E (Appellant) (Respondent)

delay is condoned. 5. A perusal of the order of the CIT (Exemptions) show that the application of the assessee was rejected on finding that the applicant society neither registered u/s. 12AA nor notified u/s. 10 (23C) of the Act. The CIT(Exemptions) was of the opinion that the application to be filed in form No.10G for approval u/s. 80G

SURABHI SHODH SANSTHAN,DELHI vs. DCIT CIRCLE EXEMP 2(1), DELHI

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

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year2017-18 Surabhi Shodh Sansthan Vs. Dcit, Circle Exemp-2(1), 1428 Maliwara , Chandni Civic Centre, Minto Road, Chowk Delhi 110006 New Delhi Pan No.Aapts1404B (Appellant) (Respondent)

80G(5)(vi) of the Act. The object of the trust is to set up Gaushala and also to setup research-center for village development, land reform, sheltering of cows etc. The assessee filed its return of income declaring income NIL on 31-10-2017. The return of income was processed u/s 143(1) of the Act and case

JOGENDER,DELHI vs. ITO,WARD-1, REWARI

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

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year2017-18 Surabhi Shodh Sansthan Vs. Dcit, Circle Exemp-2(1), 1428 Maliwara , Chandni Civic Centre, Minto Road, Chowk Delhi 110006 New Delhi Pan No.Aapts1404B (Appellant) (Respondent)

80G(5)(vi) of the Act. The object of the trust is to set up Gaushala and also to setup research-center for village development, land reform, sheltering of cows etc. The assessee filed its return of income declaring income NIL on 31-10-2017. The return of income was processed u/s 143(1) of the Act and case

KAMDHENU GRAM SEWA SAMITI,HARYANA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, both the Assessee’s appeals are allowed for statistical purposes

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

vi) of the Act by the Ld. CIT(E), Chandigarh vide its order dated 24.01.2024 and 02.02.2024 respectively. 2. The grounds raised in ITA No. 3932/Del/2024 reads as under:- i) That on the facts and in law, the order dated 24.01.2024 passed by the ld. CIT(E), Chandigarh u/s. 12AB

KAMDHENU GRAM SEWA SAMITI,HARYANA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, both the Assessee’s appeals are allowed for statistical purposes

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

vi) of the Act by the Ld. CIT(E), Chandigarh vide its order dated 24.01.2024 and 02.02.2024 respectively. 2. The grounds raised in ITA No. 3932/Del/2024 reads as under:- i) That on the facts and in law, the order dated 24.01.2024 passed by the ld. CIT(E), Chandigarh u/s. 12AB

CARE TODAY FUND,NEW DELHI vs. ITO WARD EXEMPTION 1(3), CIVIC CENTRE NEW DELHI

In the result, the appeal of assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2017-18 Care Today Fund, Vs. Income Tax Officer, F-26, First Floor, Exemption 1(3), Connaught Place, New Delhi New Delhi-1100 01 Pan :Aaatc3762B (Appellant) (Respondent)

80G(5)(vi) by the DIT(E). Delhi vide letter dated 10.03.2010 from assessment year 2010-11 onwards. The main objects of the assessee trust, as per trust deed, are to establish, maintain relief centers, first aid facilities, hospitals, convalescent homes, food, medicines, clothing financial assistance and other needs to those who deserve it on merit, to give

SWAVALAMBAN AVAM SWABHIMAAN FOUNDATION ,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION ), NEW DELHI

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri C.N. Prasad & Shri Naveen Chandra

delay of 11 days in filing these appeals is condoned and the appeals are admitted for hearing on merits. 3. The Ld. Counsel for the assessee referring to the order of rejection dated 10.03.2025 of the Ld. CIT(E), stated that registration was denied to the assessee u/s.12A on the ground that certain details were not furnished by the assessee

SWAVALAMBAN AVAM SWABHIMAAN FOUNDATION,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri C.N. Prasad & Shri Naveen Chandra

delay of 11 days in filing these appeals is condoned and the appeals are admitted for hearing on merits. 3. The Ld. Counsel for the assessee referring to the order of rejection dated 10.03.2025 of the Ld. CIT(E), stated that registration was denied to the assessee u/s.12A on the ground that certain details were not furnished by the assessee

PAVANI PARAMESHWARA RAO,DELHI vs. ACIT CIRCLE-63(1), DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2017-18

delay of 34 days in filing the instant appeal is condoned. 3 Brief facts, leading to the case are that the assessee has filed the return of income for the Assessment Year 2017-18 on 23.03.2018, declaring an income of Rs. 13,61,52,450/-. The learned Assessing Officer in order of assessment dated 26.12.2019 has made two additions into