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

In the result, the both the appeals ITA No

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

10(23C), 12A or 80G of the Act in Form No. 10AB, for which the last date for filing falls on or before 29th Sept., 2022, may be filed on or before 30th Sept., 2022. 16. Thus, in the Circular No. 8 of 2022 dt. 31st March, 2022, cited above, there is mention about

RAJESH TYAGI,AMBAH vs. ITO WARD 1, MORENA, MORENA

In the result, appeal filed by the assessee is allowed for statistical purpose

Bench: : Shri S. Rifaur Rahmanassessment Year: 2020-21 Rajesh Tyagi Vs. Assessment Unit, S/O Laxmi Narayan Tyagi Gavri National Faceless Assessment Service, Gulab Ka Pura Ambah Centre, Income Tax Officer, Distt. Morena Ward-1, Morena Pan : Bmmpt3132K (Appellant) (Respondent) Assessee By Sh. Sandeep, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 17.02.2026 Order

section 69A r.w.s. 115BBE of the Act, even cash deposit amount is not correct which is Rs.5,10,000/- only. 8. BECAUSE under the facts and circumstance and in law the Assessing Officer has erred in making addition of Rs. 4,68,237/-on account of estimated business income on the basis of deposits in bank account over and above

NEETA AGARWAL,AGRA vs. INCOME TAX OFFICER, 2(1)(2), AGRA, AGRA

In the result, the appeal of the Assessee is allowed for statistical purposes

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Neeta Agarwal, Vs. Income Tax Officer, E-23, New Agra, Agra Ward-2(1)(2), Agra (Appellant) (Respondent) Pan: Aaxpa0936E Assessee By : Shri Amit Goyal, Adv Shri Nitin Goyal, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

condone the delay in the interest of substantial justice and admit the appeal of the Assessee for adjudication. 3. The Assessee has raised the following grounds of appeal before us:- Neeta Agarwal “1. That on the facts and in the circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals), NFAC has erred in confirming

EBENEZER SHIKSHA PRASAR SAMITI,1, NEW PATEL NAGAR, KONCH, JALAUN, KONCH S.O (JALAUN) vs. ASST. DIRECTOR OF INCOME TAX, CPC, CPC, BANGALORE

In the result, all the three appeals of the assessee are allowed for statistical purposes

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

20 in this regard he notice the proceedings after which he filed form 35. I humbly request you to condone the delay made and admit my appeal and do not treat the appeal as invalid." 2.2. Further, it was submitted by the ld. AR that there was also a delay in filing the appeal before the Tribunal. The details

EBENEZER SHIKSHA PRASAR SAMITI,KONCH, JALAUN vs. ASST. DIRECTOR OF INCOME TAX, CPC, CPC, BANGALORE

In the result, all the three appeals of the assessee are allowed for statistical purposes

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

20 in this regard he notice the proceedings after which he filed form 35. I humbly request you to condone the delay made and admit my appeal and do not treat the appeal as invalid." 2.2. Further, it was submitted by the ld. AR that there was also a delay in filing the appeal before the Tribunal. The details

EBENEZER SHIKSHA PRASAR SAMITI,KONCH, JALAUN vs. ASST. DIRECTOR OF INCOME TAX, CPC, CPC, BANGALORE

In the result, all the three appeals of the assessee are allowed for statistical purposes

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

20 in this regard he notice the proceedings after which he filed form 35. I humbly request you to condone the delay made and admit my appeal and do not treat the appeal as invalid." 2.2. Further, it was submitted by the ld. AR that there was also a delay in filing the appeal before the Tribunal. The details

RAMKISHAN,ALIGARH vs. ITO 4(1)(3) ALIGARH, ALIGARH

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

10 months In this regard, the assessee has filed a condonation petition which is reproduced as under:- Application for condonation of delay in filing of appeal. Respectfully submitted, 1. In this case, the order of the NFAC under Section 250 of the Income Tax Act has been passed on 31.01.2024, against which the appeal is to be filed before

S S MEMORIAL SHIKSHAN SAMAJ SEWA SANSTHAN ,ETAWAH vs. ITO, EXEMPTION WARD, AGRA, AGRA

In the result, the appeal is allowed for statistical purposes

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2016-17

20 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2016-17, wherein Ld. CIT(Appeals) has dismissed assessee’s first appeal upon rejection of assessee’s prayer for condonation of delay of 142 days. 2. Brief facts state that

ZILA SAHKARI KENDRIYA BANK MARYADIT,GUNA vs. INCOME TAX OFFICER, GUNA, GUNA

In the result, the both the appeals ITA No

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

section 250 of the Act, wherein Ld. CIT(A) has partly allowed/dismissed assessee’sappeals respectively. 2. At the very outset, it is noticed that both the appeals are time-barred by 39-40 days respectively. Delay condonation applications on behalf of Smt. RoshaniRaghuvanshi, staff member of the appellant are on record. The cause for the delay shown, is that

ZILA SAHKARI KENDRIYA BANK MARYADIT,GUNA vs. INCOME TAX OFFICER, GUNA, GUNA

In the result, the both the appeals ITA No

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

section 250 of the Act, wherein Ld. CIT(A) has partly allowed/dismissed assessee’sappeals respectively. 2. At the very outset, it is noticed that both the appeals are time-barred by 39-40 days respectively. Delay condonation applications on behalf of Smt. RoshaniRaghuvanshi, staff member of the appellant are on record. The cause for the delay shown, is that

RAMESHWAR DAYAL, JAIPUR,JAIPUR vs. ITO WARD 3(2),GWALIOR , GWALIOR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri M. Balaganesh(Through Virtual Hearing) Rameshwar Dayal, Vs. Income Tax Officer, Ward No. 2, Chitrkoot Ward-3(2), Colony, Near Fojawali Gwalior School, Kotputli, Jaipur, 303 108, Rajasthan (Appellant) (Respondent) Pan: Afepa7981H Assessee By : Shri Devang Gargiega, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/09/2025 Date Of Pronouncement 30/09/2025

condone the delay in filing of appeal before this Tribunal and admit the appeal of the assessee for adjudication. Rameshwar Dayal 3. The only effective issue to be decided on merits is challenging the addition of cash deposits made in ICICI Bank in the sum of Rs 10,05,000/- . 4. I have heard the rival submissions and perused

DEEPAK KUMAR AGRAWAL S/O SHRI LATE RATAN LAL AGRAWAL,TIKAMGARH vs. ITO, TIKAMGARH

In the result, the appeal of the Assessee is partly allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Deepak Kumar Agrawal, Vs. Ito, Ward No. 12, Purani Tikamgarh Tehsil, New Housing Board, Mp (Appellant) (Respondent) Pan: Axapa3069L Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/11/2025 Date Of Pronouncement 26/11/2025

condone the delay in the interest of substantial justice and admit the appeal of the Assessee for adjudication. 3. The only issue to be decided in this appeal is as to whether the Learned CIT(A) was justified in confirming the addition of Rs 15,25,500/- on Deepak Kumar Agrawal account of cash deposits in the bank account

GORA BAI SAHU ,ASHOK NAGAR vs. ITO ASHOK NAGAR, ASHOK NAGAR

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Gora Bai Sahu, Income Tax Officer, Shri Ram Charan Sahu & Ashok Nagar, L/H Late Gora Bai, Sony Vs Madhya Pradesh-473331 Colony, Ashok Nagar, Madhya Pradesh-473331 Pan-Fdzps8877N Appellant Respondent Appellant By Shri Pankaj Gargh, Adv. Respondent By Shri Sukesh Kumar Jain, Cit(Dr) Date Of Hearing 17.07.2025 Date Of Pronouncement 15.09.2025 Order

condone the delay and admit this appeal for hearing. 4. Brief facts of the case:- This case was reopened u/s 148 of the Act vide noticed dated 28.03.2019 on the basis of AIR information of purchasing immovable property having value more than Rs. 30,00,000/-. The legal heir of the assessee Shri Ramcharan Lal Sahu filed the return

JAHNVI EDUCATIONAL TRUST,AGRA vs. ITO, WARD EXEMTION, AGRA RCC, AGRA

The appeal stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.141/Agr/2024 (िनधा"रणवष" / Assessment Year: 2021-22) M/S Jahnvi Educational Trust Ito (Exemption) बनाम/ Vs. 130, Sector-9, Avas Vikas Colony Aaykar Bhawan Mg Road Sikandra Up – 282007 Sanjay Placed, Agra "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabtj-1711-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Rajesh Malhotra (Ca) - Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

20-09-2022. Having heard rival submissions, the appeal is disposed-off as under. The registry has noted delay of 7 days in the appeal which stand condoned. 2. The assessee being registered entity u/s 12AA filed return of income declaring deficit of Rs.18.92 Lacs. The trust is stated to be engaged in carrying out educational activities. The CPC denied