ITO EXMP, AGRA vs. HARDAYAL CHARITABLE & EDUCATIONAL TRUST, FIROZABAD

In the result, both the revenue appeals ITA No

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

unexplained unsecured loans, ignoring the fact that once unsecured loans are held as bogus/fictitious/unexplained cash credit u/s 68 of the Act, assessee was not entitled for the said exemption, which was neither claimed in the return nor during the assessment proceedings. 5. Appellant revenue is represented by the Ld. Sr. DR. None responded for the respondent assessee. Perused records

HARDAYAL CHARITABLE AND EDUCATIONAL TRUST, FIROZABAD vs. ITO (EXP) AGRA, AGRA

In the result, both the revenue appeals ITA No

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

unexplained unsecured loans, ignoring the fact that once unsecured loans are held as bogus/fictitious/unexplained cash credit u/s 68 of the Act, assessee was not entitled for the said exemption, which was neither claimed in the return nor during the assessment proceedings. 5. Appellant revenue is represented by the Ld. Sr. DR. None responded for the respondent assessee. Perused records

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

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

unexplained deposits in the bank accounts u/s 69. The disallowance is wholly illegal. The same may kindly be directed to be deleted. (14) .Because The CIT (Appeal) has erred in law and on facts in confirming the addition Rs 46,05,670/- in respect of non production of vouchers. The appellant has never denied the availability of vouchers in respect

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

cash was given by the assessee. In the account of Bharat Bansal, he pointed out that out of credit of Rs. 3.00 ITA274/Agr/2013 15 CO No.22 /Agr/2013 lakhs i.e. 1.5 lakhs + 1.5 lakhs, he has confirmed only credit of Rs. 1.5 lakhs, hence Rs. 1.5 lakhs remained unexplained. 18. We have heard the rival contentions of the parties and perused

AKHIL BHARTIYA GAHOI VAISHAY CHARITABLE TRUST,GWALIOR vs. INCOME TAX OFFICER, EXEMPTION, WARD EXEMPLTION

In the result, the appeal of the assessee is dismissed

Bench: Shri M. Balaganesh**

Charitable Trust**, Vs. ITO (Exemption), Ward Exemption Gahoi Bhawan, Raja Bachar Ki Goth, Daulat Ganj Lashkar, MP (Appellant) (Respondent) **PAN:AADTA7285J** Assessee by : Shri Rajendra Sharma, Adv Revenue by: Shri Shailendra Srivastava, Sr. DR Date of Hearing 03/02/2025 Date of pronouncement 03/02/2025 ## **O R D E R** #### **PER M. BALAGANESH, A. M.:** - 1. The appeal in ITA No.183/AGR/2023