आयकर अपीलीय अिधकरण च(cid:503)ीगढ़ (cid:586)ायपीठ “बी” च(cid:503)ीगढ़ , , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE (cid:373)ी लिलत कु मार, (cid:586)ाियक सद(cid:735) एवं (cid:373)ी कृ णव(cid:566) सहाय, लेखा सद(cid:735) BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं ITA Nos. 619 To 621 /Chd/ 2022 ./

िनधा१रण वष१ Assessment Years : 2011-12 To 2013-14 /

The Dy. CIT बनाम The Punjab State Board of Circle-1(Exemptions) Technical Education & Industrial Chandigarh Training

1A, Takniki Sikhai Bhawan Sector

36A, Chanidgarh (cid:725)ायी लेखा सं PAN NO: AAALT0204B ./

अपीलाथ५ Appellant ঋ(cid:529)थ५ Respondent / /

िनधा१ौरती की ओर से Assessee by : Shri Parikshit Aggarwal, C.A /

Shri Rohit Kaura, Advocate Shri B.M. Monga, Advocate and Ms. Shruti Khandelwal, Advocate राज(cid:738) की ओर से Revenue by : Smt. Kusum Bansal, CIT, DR (Virtual Mode)

/

सुनवाई की तारीख Date of Hearing : 09/04/2026 /

उदघोषणा की तारीख Date of Pronouncement : 14/05/2026 /

आदेश Order /

PER LALIET KUMAR, J.M:

These three appeals have been preferred by the Revenue against separate orders passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appea