ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

29 (In ITA Nos. 149 to 151/Agra/2017) (iv) The advancement of any other object of general public utility. An entity with a charitable object of the above nature was eligible for exemption from tax under section 11 or alternatively under section 10(23C) of the Act. However, it was seen that a number of entities who were engaged in commercial

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

trust attracted the proviso to section 2(15) and hence these were not for 'charitable purpose' and fur this reason provisions of section 13(8) of the I.T.Act are clearly attracted. (ii) That, the Ld.CIT(A) has erred in law in directing to exclude Rs.17,56,27.767/- from the amount of Rs.42,24,51,350/- by ignoring the provisions

FIROZABAD SHIKOHABAD,FIROZABAD vs. C.I.T.-II, AGRA

In the result, appeal of the assessee is allowed

Bench: This Bench, Alongwith The Annexures Mentioned Therein. The Contents Thereof Are As Follows:

Trust or Institution created wholly for charitable or religious purpose. We have to examine whether assessee authority can be said to be an “Institution” created wholly for charitable purpose. ITA 55/Agra/2015 9 The term “Charitable purpose” is defined in Section 2(15) of 12. Act, 1961 and before Finance Act, 2008 whereby it was substituted with effect from

GAYATRI SHIKSHA NYAS,AGRA vs. ITO(EXEMPTION), AGRA, AGRA

In the result, both appeals filed by the assessee are allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman

section 10(23C)(iiiad) of the Act. Therefore, it is not a mistake apparent from record and not convinced with the submission, he rejected the condonation of delay application filed by the assessee, accordingly, he dismissed the appeal. 3 | P a g e ITA No.513 & 520/Agr/2025 7. Similarly, in the next assessment year also similar issue raised by the assessee

GAYATRI SHIKSHA NYAS,AGRA vs. ITO (EXEMPTION), AGRA, AGRA

In the result, both appeals filed by the assessee are allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman

section 10(23C)(iiiad) of the Act. Therefore, it is not a mistake apparent from record and not convinced with the submission, he rejected the condonation of delay application filed by the assessee, accordingly, he dismissed the appeal. 3 | P a g e ITA No.513 & 520/Agr/2025 7. Similarly, in the next assessment year also similar issue raised by the assessee

A.C.I.T., CIRCLE-4(1), AGRA vs. DR. ANIL KUMAR VERMA, AGRA

In the result, the appeal of the Revenue is dismissed and the C

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaa.Y. :2009-10

10 Surendra Poddar 170000 170000 11 Shri Arun Chadha 500000 500000 12 Axis Bank 117500 481933 364433 0860101163454 13 Barkley Finance 169000 942626 773626 14 Renu Verma 150000 150000 15. Shree Timber Co. 200000 200000 Total 3253250 739572 2674559 5188237 13. The CIT(A), after considering the remand report had deleted the addition of Rs.51,88,237/- and had confirmed

DCIT EXMP.CIRCLE, BHOPAL vs. BIRLA JAN SEWA TRUST, GWALIOR

In the result, appeal filed by the Revenue is dismissed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

charitable trust registered since 21.11.1977 and is running medical institution (hospital) and also in the imparting of education. The assesses trust besides have registered u/s 12AA of the Act was also approved u/s 10(23C)(via) of the Act. The assessee trust is running the hospital in the name of BIMR Hospital and BIMR Heart Centre. The assessee had filed

ACIT-CIRCEL-2(1)(1), AGRA vs. MAYANK AGRAWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

29,07.2015 and the appellant being a ‘third person’ in respect of search conducted on the companies, which was concluded on 17.10.2014, that document being found from another premises, no addition could be made in the hands of the assessee. xvii). Further, the first proviso to sub section (1) of section 153, states that in the case of such other

VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

29,07.2015 and the appellant being a ‘third person’ in respect of search conducted on the companies, which was concluded on 17.10.2014, that document being found from another premises, no addition could be made in the hands of the assessee. xvii). Further, the first proviso to sub section (1) of section 153, states that in the case of such other

ACIT-CIRCLE-2(1)(1), AGRA vs. PUNEET AGARWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

29,07.2015 and the appellant being a ‘third person’ in respect of search conducted on the companies, which was concluded on 17.10.2014, that document being found from another premises, no addition could be made in the hands of the assessee. xvii). Further, the first proviso to sub section (1) of section 153, states that in the case of such other

BHARTIYA SADBHAWNA MANCH,JHANSI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, LUCKNOW

In the result, ITA No. 266/Agr/2025 and 267/Agr/2025 are allowed

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

29-11-2024 passed by the learned Commissioner of Income-Tax, Exemption, Lucknow [for the sake of brevity, referred to as 'CIT(E)'] under section 12AB(1)(b)(ii)(B) of the Income-Tax Act, 1961, rejecting the application of the Appellant, filed in the prescribed Form 10AB, for grant of permanent registration to it under section

BHARTIYA SADBHAWNA MANCH,JHANSI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, LUCKNOW

In the result, ITA No. 266/Agr/2025 and 267/Agr/2025 are allowed

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

29-11-2024 passed by the learned Commissioner of Income-Tax, Exemption, Lucknow [for the sake of brevity, referred to as 'CIT(E)'] under section 12AB(1)(b)(ii)(B) of the Income-Tax Act, 1961, rejecting the application of the Appellant, filed in the prescribed Form 10AB, for grant of permanent registration to it under section

D.C.I.T., CIRCLE-2, GWALIOR vs. M/S PREM MOTORS PVT LTD., GWALIOR

The appeals of the department are dismissed

29. No doubt, the legal fiction/deemed provision created by the legislature has to be taken to 'logical conclusion' as held in Andaleeb Sehgal (supra). The Revenue wants the deeming provision to be extended which is illogical and attempt is to create a real legal fiction, which is not created by the legislature. We say at the cost of repetition that

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

29 March 2022 for assessment, reassessment or re-computation u/s.147/issuance of notice u/s.148 of the Act or for conducting of inquiry or issuance of show cause notice or passing of order u/s.148A of the Act or sanction for issuance of notice under section 151 of the Act. Further, according to the Ld AR, in exercise of the powers conferred u/s.151A

ASHOK SAHU,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI, JHANSI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

29 March 2022 for assessment, reassessment or re-computation u/s.147/issuance of notice u/s.148 of the Act or for conducting of inquiry or issuance of show cause notice or passing of order u/s.148A of the Act or sanction for issuance of notice under section 151 of the Act. Further, according to the Ld AR, in exercise of the powers conferred u/s.151A

HARICHARAN RATHORE,ASHOK NAGAR vs. INCOME TAX OFFICER,ASHOK NAGAR, ASHOK NAGAR

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

29 March 2022 for assessment, reassessment or re-computation u/s.147/issuance of notice u/s.148 of the Act or for conducting of inquiry or issuance of show cause notice or passing of order u/s.148A of the Act or sanction for issuance of notice under section 151 of the Act. Further, according to the Ld AR, in exercise of the powers conferred u/s.151A

SUNITA,SAHU vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

29 March 2022 for assessment, reassessment or re-computation u/s.147/issuance of notice u/s.148 of the Act or for conducting of inquiry or issuance of show cause notice or passing of order u/s.148A of the Act or sanction for issuance of notice under section 151 of the Act. Further, according to the Ld AR, in exercise of the powers conferred u/s.151A

NARAYANI RATHORE,SHIVPURI vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

29 March 2022 for assessment, reassessment or re-computation u/s.147/issuance of notice u/s.148 of the Act or for conducting of inquiry or issuance of show cause notice or passing of order u/s.148A of the Act or sanction for issuance of notice under section 151 of the Act. Further, according to the Ld AR, in exercise of the powers conferred u/s.151A