आयकर अपील(cid:547)य अ(cid:876)धकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.225/CHD/2026 (cid:467)नधा(cid:91)रण वष(cid:91) / Assessment Year: 2026-27 Chandigarh Educational Society, The DCIT/ACIT, 1914G, Phase-10, Sector 55, Vs Central Circle-II, Rupnagar, SO Mohali. Chandigarh.

èथायी लेखा सं./PAN NO: AAAAC8124A अपीलाथ(cid:568)/Appellant (cid:292)×यथ(cid:568)/Respondent आयकर अपील सं./ ITA No.226/CHD/2026 (cid:467)नधा(cid:91)रण वष (cid:91) / Assessment Year: 2026-27 Chandigarh Educational Trust, The DCIT/ACIT, 2368, Phase-10, SAS Nagar, Vs Central Circle-II, Rupnagar, Mohali. Chandigarh.

èथायी लेखा सं./PAN NO: AABTC2038D अपीलाथ(cid:568)/Appellant (cid:292)×यथ(cid:568)/Respondent Assessee by : Shri Rohit Kapoor, Advocate and Shri Virsain Aggarwal, ITP Revenue by : Shri Manav Bansal, CIT, DR Date of Hearing : 26.02.2026 Date of Pronouncement : 21.04.2026 PHYSICAL HEARING O R D E R PER RAJPAL YADAV, VP The present two appeals are directed by two separate Charitable Institutions, namely “Chandigarh Educational Trust” (PAN-AABTC2038D)