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

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

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

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

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

condoned. 3. The facts and issues involved in all these appeals are almost similar, hence for the sake of brevity and convenience, all these appeals are being decided by this common order. 4. The brief facts state that the appellant in all the four appeals is Govt. Civil, Hospital and engaged in providing hospitality services. The appellant submitted delayed

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

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

condoned. 3. The facts and issues involved in all these appeals are almost similar, hence for the sake of brevity and convenience, all these appeals are being decided by this common order. 4. The brief facts state that the appellant in all the four appeals is Govt. Civil, Hospital and engaged in providing hospitality services. The appellant submitted delayed

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE, GWALIOR

In the result, assessee’s appeals ITA Nos

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

condoned. 3. The facts and issues involved in all these appeals are almost similar, hence for the sake of brevity and convenience, all these appeals are being decided by this common order. 4. The brief facts state that the appellant in all the four appeals is Govt. Civil, Hospital and engaged in providing hospitality services. The appellant submitted delayed

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND,BHIND vs. AESSESSING OFFICER TDS OFFICE, AAYAKAR BHAVWAN CITY CENTRE FLOOR FIRST

In the result, assessee’s appeals ITA Nos

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

condoned. 3. The facts and issues involved in all these appeals are almost similar, hence for the sake of brevity and convenience, all these appeals are being decided by this common order. 4. The brief facts state that the appellant in all the four appeals is Govt. Civil, Hospital and engaged in providing hospitality services. The appellant submitted delayed

WASIM KHAN,SHIVPURI, M.P. vs. INCOME TAX OFFICER, NATIONAL FACELESS CENTRE

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

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2015-16]

10,600/- in saving bank account no.144901501439 and Rs.81,80,300/- in current account no. 144905500213 and Rs.21,01,500/- in saving bank account no.914010041203694). Further, he made an addition of Rs.1,91,908/-(Rs.1,608/- in saving bank account no. 144901501439 and Rs.1,90,300/- in current account no.144905500213) thereby making the total addition of Rs.1,23

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

23. The appeals are accordingly dismissed.” 5. In the instant case, on perusal of the penalty notice placed on record dated 30.12.2018, it is evident that the ld. AO had not struck off the irrelevant portion thereon mentioning the specific offence committed by the assessee. The ratio laid down in the aforesaid decision of Hon‟ble High Courts squarely applies

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1) , GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

23. The appeals are accordingly dismissed.” 5. In the instant case, on perusal of the penalty notice placed on record dated 30.12.2018, it is evident that the ld. AO had not struck off the irrelevant portion thereon mentioning the specific offence committed by the assessee. The ratio laid down in the aforesaid decision of Hon‟ble High Courts squarely applies

VECTUS INDUSTRIES LTD.,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

23. The appeals are accordingly dismissed.” 5. In the instant case, on perusal of the penalty notice placed on record dated 30.12.2018, it is evident that the ld. AO had not struck off the irrelevant portion thereon mentioning the specific offence committed by the assessee. The ratio laid down in the aforesaid decision of Hon‟ble High Courts squarely applies

NAVIN CHAND,AGRA vs. ACIT CIRCLE-2(1), AGRA

In the result the appeal of the assessee is allowed our direction

23,600/- and deductions under chapter VI-A of Rs. 1,04,768/- without appreciating the fact of the case and against the principal of natural justice 4) That the learned Commissioner of Income Tax (Appeals)-I has erred in law and on facts in sustaining the impugned assessment order u/s 154 of the learned ACIT without giving proper opportunity

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

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 the claim made by assessee u/s 11 on the ground that the details of registration u/s 12AB