SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

section 80G(5)(iv)(B) of the CIT (Exemption) Bhopal Act. Ld. CIT(E) found that provisional registration u/s 12A(1)(ac)(vi) of the Act was granted to the assessee on 15.01.2022 for AY 2022-23 to 2024-25. Assessee was required to apply in form 10AB u/s 12A(1)(ac)(iii) of the Act within six months from

SHRI ACHLESHWAR MAHADEVJI JI SARVJANIK NIYAS,GWALIOR vs. CIT(E), BHOPAL

In the result, the appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

230) of s. 10 or under sub-cl (1) of cl (ac) of sub-s (1) of s. 12A or under cl (1) of the first proviso to sub-s. (5) of s. 80G of the Act. till 30th Sept 2023 where the due date for making such application has expired prior to such date, (2) Form No. 10AB

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)

230 and then by relying upon the ‘Board Circular’ and the case laws, it was held that no addition could be made on the basis of surrender made by the assessee during search without any corroborative evidence. p). Similarly, reliance is being placed on the judgment of Hon’ble Agra Bench in the case in the case of ACIT

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)

230 and then by relying upon the ‘Board Circular’ and the case laws, it was held that no addition could be made on the basis of surrender made by the assessee during search without any corroborative evidence. p). Similarly, reliance is being placed on the judgment of Hon’ble Agra Bench in the case in the case of ACIT

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)

230 and then by relying upon the ‘Board Circular’ and the case laws, it was held that no addition could be made on the basis of surrender made by the assessee during search without any corroborative evidence. p). Similarly, reliance is being placed on the judgment of Hon’ble Agra Bench in the case in the case of ACIT

ACIT, CIRCLE-2(1)(1), AGRA, AGRA vs. SH. VISHWAMBHAR DAYAL AGARWAL, AGRA

230 and then by relying upon the 'Board Circular'\nand the case laws, it was held that no addition could be made on the\nbasis of surrender made by the assessee during search without any\ncorroborative evidence.\np).\nSimilarly, reliance is being placed on the judgment of Hon'ble Agra\nBench in the case in the case of ACIT