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

22. The following general principles were laid down and it is these principles which guide the Court in approaching the question of condonation of delay: "And such a liberal approach is adopted on principle as it is realized that: 1. Ordinarily, a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result

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

22. The following general principles were laid down and it is these principles which guide the Court in approaching the question of condonation of delay: "And such a liberal approach is adopted on principle as it is realized that: 1. Ordinarily, a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result

BUNDELKHAND GRAMOTTHAN EVAM SHAIKCHHIK VIKAS SAMITI,JHANSI vs. INCOME TAX OFFICER, WARD EXEMPTION, AGRA

In the result, appeal filed by assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2021-22

22. 2. At the time of hearing, it was noticed that there is a delay of one day in filing this appeal. The same is condoned in the interest of justice. 3. At the time of hearing, learned AR of the assessee submitted that the assessee is a trust and registered u/s. 12A/12AA/12AB of the Act and the assessee

RADHIKA GARG,HATHRAS vs. INCOME TAX OFFICER, WARD-2(1)(3), AGRA

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Radhika Garg, Vs. Income Tax Officer, 14/100, Kambhu Tola Ward-2(1)(3), Hospital Road, Hathras, Up Agra (Appellant) (Respondent) Pan:Afepg2999H Assessee By : Shri Anurag Sinha, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 19/11/2025

E R 1. The appeal in ITA No. 433/AGR/2024 for AY 2012-13, arises out of the order of the AddL/ JCIT(A)-5, Mumbai [hereinafter referred to as ‘ld. ADDL/ JCIT(A)’, in short] dated 24.06.2024 against the order of assessment passed u/s 144/147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated

JAGVIR SINGH KUNTAL,MATHURA vs. INCOME TAX OFFICER, WARD-1(3)(2), MATHURA

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

Bench: : Shri Ramit Kocharassessment Year: 2017-18

section 69A of the Act. The Assessing Officer observed that the assessee has deposited total cash of Rs.50.12 lakhs in the bank account during the year under consideration and from 01.04.2016 till 08.11.2016, total cash of Rs.34,22,200/- was deposited by the assessee in the bank account and during the period 01.01.2017 to 31.03.2017, assessee has deposited cash

GRAMEEN EVAM SHAHRI WALFARE SANSTHAN ,ALIGARH vs. ITO WARD 4(1)(3), ALIGARH

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

22, arises against the Commissioner of Income Tax (Appeals)-4 [in short, the “CIT(A)”], Kolkata’s order dated 31.07.2024 in DIN and order no. ITBA/APL/S/250/2024-25/1067193092(1), ITBA/APL/S/250/2024-25/1067194796(1) and ITA Nos.377, 380 & 381/Agr/2024 ITBA/APL/S/250/2024-25/1067196740(1) involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Heard both the parties. Case

GRAMEEN EVAM SHAHRI WELFARE SANSTHAN,ALIGARH vs. ITO WARD,4(1)(3) ALIGARH, ALIGARH

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

22, arises against the Commissioner of Income Tax (Appeals)-4 [in short, the “CIT(A)”], Kolkata’s order dated 31.07.2024 in DIN and order no. ITBA/APL/S/250/2024-25/1067193092(1), ITBA/APL/S/250/2024-25/1067194796(1) and ITA Nos.377, 380 & 381/Agr/2024 ITBA/APL/S/250/2024-25/1067196740(1) involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Heard both the parties. Case

GRAMEEN EVAM SHAHRI WELFARE SANSTHAN,ALIGARH vs. ITO, WARD, 4(1)(3), ALIGARH

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

22, arises against the Commissioner of Income Tax (Appeals)-4 [in short, the “CIT(A)”], Kolkata’s order dated 31.07.2024 in DIN and order no. ITBA/APL/S/250/2024-25/1067193092(1), ITBA/APL/S/250/2024-25/1067194796(1) and ITA Nos.377, 380 & 381/Agr/2024 ITBA/APL/S/250/2024-25/1067196740(1) involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Heard both the parties. Case

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)

E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos. 06, 07 & 08/AGR/2023 for AYs 2012-13, 2017- 18 & 2018-19, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] dated 22.11.2022 against the order of assessment passed u/s 271(1)(c) of the Income

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)

E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos. 06, 07 & 08/AGR/2023 for AYs 2012-13, 2017- 18 & 2018-19, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] dated 22.11.2022 against the order of assessment passed u/s 271(1)(c) of the Income

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)

E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos. 06, 07 & 08/AGR/2023 for AYs 2012-13, 2017- 18 & 2018-19, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] dated 22.11.2022 against the order of assessment passed u/s 271(1)(c) of the Income

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

E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 213/AGR/2025 for AY 2016-17, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] dated 16/05/2024 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred

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 e

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 e

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 e

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 e

RAMBALRAAM CHAINSS PRIVATE LIMITED,AGRA vs. INCOME TAX OFFICER WARD 1(1)(1), AGRA, AGRA

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Rambalraam Chainss Pvt. Ltd, Vs. Ito, 1/98 & 1/99, Kasera Bazar, Ward-1(1)(1), Johari Bazar, Agra Fort- Agra 282003, Agra (Appellant) (Respondent) Pan: Aakcr0768H Assessee By : Shri S. C. Jain, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 19/11/2025

E R 1. The appeal in ITA No. 315/AGR/2025 for AY 2023-24, arises out of the order of the ADD/JCIT(A), Delhi [hereinafter referred to as ‘ld. JCIT(A)’, in short] dated 05.03.2025 against the order of assessment passed u/s 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 22.12.2023 by the Assessing

OM PRAKASH,HATHRAS vs. INCOME TAX OFFICER, WARD 4(3)(4), HATHRAS, HATHRAS

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Om Prakash, Vs. Income Tax Officer, Village Baramai, Ward-4(3)(4), Sadabad, Hathras Hathras (Appellant) (Respondent) Pan: Dkbpp7713K

E R 1. The appeal in ITA No. 153/AGR/2025 for AY 2011-12, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 10.12.2024 against the order of assessment passed u/s 144 r.w.s 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated