ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

disallowance is again in utter disregard to the authoritative judicial pronouncements. The exemption u/s 11 of the I.T. Act, being in accordance with report in 10B, may kindly be directed to be granted. 6. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs 6,31,13,830/- being the receipts shown

LAXMI FOUNDATION,FIROZABAD vs. ITO EXEMPTION AGRA (CPC) , AGRA

The appeal is dismissed

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2018-19

disallowed the assessee’s claim of section 11 exemption; in the course of section 143(1) processing dated 20.03.2020 as upheld in the impugned lower appellate discussion reading as follows : “5. Decision: After carefully going through the facts of the case, intimation order under section 143(1) of the Income Tax Act, 1961 and the material on record, the grounds

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

disallowing the amount based on Form-10B. 4. Aggrieved, assessee filed a rectification application u/s. 154 of the Act and the same was denied. 5. It was brought to my notice that while certifying the Form-10B, the auditor of assessee has, by mistake, filled column -3 row 3 as zero instead of Rs.14,84,424/-. He brought

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

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

disallowed by the assessing officer. The authorities below have arbitrarily rejected the supporting evidence. The finding of Ld. CIT(A) in holding the expenses as of capital nature and allowing depreciation thereon is wholly illegal. The addition is wholly illegal which may kindly be directed to be deleted. 28. Because the Ld. CIT(A) erred, both

KANHA EDUCATION SOCIETY,GWALIOR vs. ITO EXEMPTION, GWALIOR

In the result, the appeal is allowed for statistical purposes

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2018-19

section 2(15) of the Act and not for the purposes of profit. The aggregate receipts of the assessee society for the year under consideration do not exceed Rs. one crore. Assessee filed ITR-7 along with Form-10B for A.Y. 2018-19 on 09.10.2018, declaring nil income. CPC, Bangalore, vide, communication dated 04.12.2019, intimated the appellant assessee

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

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

disallowance of exemption u/s 11 of the Act due to delay in filing of ITR and non-filing of 10B. 5) That CIT(A) dismissed the appeal vide its order dated 31.07 2024 in limine without appreciate the fact on merit that there is no mistake on the part of assessee in filing ITR and 10B as both was filed

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)

disallowance of exemption u/s 11 of the Act due to delay in filing of ITR and non-filing of 10B. 5) That CIT(A) dismissed the appeal vide its order dated 31.07 2024 in limine without appreciate the fact on merit that there is no mistake on the part of assessee in filing ITR and 10B as both was filed

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

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

disallowance of exemption u/s 11 of the Act due to delay in filing of ITR and non-filing of 10B. 5) That CIT(A) dismissed the appeal vide its order dated 31.07 2024 in limine without appreciate the fact on merit that there is no mistake on the part of assessee in filing ITR and 10B as both was filed