ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

charitable purposes’ and seek registration under section 12A(1) of the Act. The ld. AR submitted that ever since assessment year 2003-04, the assessee authority had been enjoying exemption from income tax by virtue of its being acting as a local authority under section 10(20) of the Act. It had been filed returns after claiming exemption under section

M/S RITHWIK RK JOINT VENTURE vs. PR. CIT, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

charitable activities carried out by your trust/society during the period under consideration. 9. From this questionnaire, it is clear that all the queries raised by the Assessing Officer are totally irrelevant and not relating to the assessee or the assessment of the assessee. Thus, it is apparent that the Assessing Officer has issued this questionnaire without application of mind

M/S. RITHWIK RK JOINT VENTURE,HYDERABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

charitable activities carried out by your trust/society during the period under consideration. 9. From this questionnaire, it is clear that all the queries raised by the Assessing Officer are totally irrelevant and not relating to the assessee or the assessment of the assessee. Thus, it is apparent that the Assessing Officer has issued this questionnaire without application of mind

AMRESH KUMAR SINGH,ALLAHABAD vs. ITO 2 (1), ALLAHABAD

In the result, both the appeals are allowed for statistical purposes

10. That in any view of the matter addition of Rs. 1,08,94,145/- amount added in the hands of the assessee by alleging that M/s Elina Medi Services belong to the assessee is totally incorrect, illegal hence addition is unwarranted because the assessee never did any business in the name of said firm and the said firm

AMRESH KUMAR SINGH,ALLAHABAD vs. ITO- 2(1), ALLAHABAD

In the result, both the appeals are allowed for statistical purposes

10. That in any view of the matter addition of Rs. 1,08,94,145/- amount added in the hands of the assessee by alleging that M/s Elina Medi Services belong to the assessee is totally incorrect, illegal hence addition is unwarranted because the assessee never did any business in the name of said firm and the said firm

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

29 of 79 her return of income declaring a total income of Rs.83,150/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.10,50,000/-, which came to Rs.52,500/- and the same was added to the income of the assessee. In this year, the AO noticed that

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

29 of 79 her return of income declaring a total income of Rs.83,150/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.10,50,000/-, which came to Rs.52,500/- and the same was added to the income of the assessee. In this year, the AO noticed that

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

29 of 79 her return of income declaring a total income of Rs.83,150/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.10,50,000/-, which came to Rs.52,500/- and the same was added to the income of the assessee. In this year, the AO noticed that

YOGI SATYAM,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

29 of 79 her return of income declaring a total income of Rs.83,150/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.10,50,000/-, which came to Rs.52,500/- and the same was added to the income of the assessee. In this year, the AO noticed that

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

29 of 79 her return of income declaring a total income of Rs.83,150/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.10,50,000/-, which came to Rs.52,500/- and the same was added to the income of the assessee. In this year, the AO noticed that

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

29 of 79 her return of income declaring a total income of Rs.83,150/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.10,50,000/-, which came to Rs.52,500/- and the same was added to the income of the assessee. In this year, the AO noticed that

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

29 of 79 her return of income declaring a total income of Rs.83,150/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.10,50,000/-, which came to Rs.52,500/- and the same was added to the income of the assessee. In this year, the AO noticed that

SANJANA,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

29 of 79 her return of income declaring a total income of Rs.83,150/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.10,50,000/-, which came to Rs.52,500/- and the same was added to the income of the assessee. In this year, the AO noticed that

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

29 of 79 her return of income declaring a total income of Rs.83,150/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.10,50,000/-, which came to Rs.52,500/- and the same was added to the income of the assessee. In this year, the AO noticed that

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

29 of 79 her return of income declaring a total income of Rs.83,150/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.10,50,000/-, which came to Rs.52,500/- and the same was added to the income of the assessee. In this year, the AO noticed that