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

5) Because the order of the CIT(A) is generally bad both on facts and in law. AYs. 2014-15 to 2016-17 (6) Because the assessee reserves the right to rescind or add or delete any ground of appeal.” 6. Since assessment year 2014-15 is the first assessment year and the issues involved are common

SHRI MAHAVEER CHARITABLE TRUST ,ALLAHABAD vs. ITO(EXEMPTION), ALLAHABAD

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

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharya.Y. 2013-14 Shri Mahaveer Charitable Trust, Vs Income Tax Officer 46, Rajendra Nagar, Baluaghat, (Exemption), Allahabad Allahabad-211003, U.P. Pan: Aahts9123K (Appellant) (Respondent) Assessee By: Dr. Pawan Jaiswal & Sh. Ajit Kumar, Advocates Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 22.07.2025 Date Of 14.10.2025 Pronouncement: O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit, Nfac Dated 28.09.2024, Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee That Was Filed Against The Orders Of The Income Tax Officer (Exemption), Allahabad Dated 30.03.2018. The Grounds Of Appeal Are As Under: - “1. Because The Impugned Order Of The Ld. Cit(A) Dated 28.09.2024 Affirming The Addition Of Rs. 1,97,69,650/- On Account Of Donation Received & Rejection Of The Submissions Of The Appellant That Appeal Proceedings Pending Against The Order Passed Under Section 143(3) Dated 30.03.2016 Are Infructuous Is Absolutely Illegal & Against The Principles Of Law. 2. Because The Hon'Ble Supreme Court In The Case Of Cit V. Alagendran Finance Ltd. [27.07.2007] Had Observed That When An Order Of Assessment Is Reopened, The Previous Assessment Will Be Held To Be Set Aside & The Whole Proceedings Would Start Afresh & In The Case In Hands The Assessment Order Dated 30.03.2016 Has Been Set-Aside By The Then Incumbent Ld. Cit(E); That Is To Say That No Assessment Existed On The Date When Order Dated 28.02.2018 Under Section 263 Of The Act Was Passed By The Then Incumbent Cit(E). 3. Because Section 263 Of The Act Grants Power To The Jurisdictional Commissioner To Direct For Revision Of Orders & Reads As Under (Relevant Statute Quoted):

section 263 and it was pointed out that in the instant case, the ld. CIT (Exemption) had exercised the option of, 5 A.Y. 2013-14 Sh. Mahaveer Charitable Trust

SHRI MAHAVEER CHARITABLE TRUST,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

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

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Shri Mahaveer Charitable V. Commissioner Of Income Tax Trust (Exemption), Lucknow 46, Rajendra Nagar Balua Ghat, Allahabad Tan/Pan: Aahts9123K (Respondent) Appellant By: Mr. Pawan Jaiswal, C.A. Respondent By: Mr. Shantanu Dhamija, Cit Dr Date Of Hearing: 26.07.2021 Date Of Pronouncement: 03.08.2021 O R D E R

5 Sh. Mahaveer Charitable Trust their address is on the basis of any documentary proof. He has supported the impugned order of the CIT(E) passed under section

PRAYAG EDUCATION TRUST,ALLAHABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION) LUCKNOW, LUCKNOW

Appeals are allowed for statistical purposes

section 12AB of the Act as a new Trust. However, through order dated 28.06.2024, the ld. CIT(Exemption) rejected the said application on grounds of reasons recorded in para 5 of the impugned order. The ld. CIT(Exemption) has recorded that the appellant did not submit his audited balance-sheet and income and expenditure account for the F.Ys

PRAYAG EDUCATION TRUST,ALLAHABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

Appeals are allowed for statistical purposes

section 12AB of the Act as a new Trust. However, through order dated 28.06.2024, the ld. CIT(Exemption) rejected the said application on grounds of reasons recorded in para 5 of the impugned order. The ld. CIT(Exemption) has recorded that the appellant did not submit his audited balance-sheet and income and expenditure account for the F.Ys

SHIV SHANTI TRUST,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

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

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Shiv Shanti Trust V. Cit (Exemption) 215/02B, Muir Road Lucknow Ashok Nagar Allahabad Tan/Pan:Aaxts1040B (Appellant) (Respondent) Appellant By: Shri S. K. Jaiswal, C.A. Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 12 02 2020 Date Of Pronouncement: 13 02 2020

charitable & Educational Trust vs. CIT’, 355 ITR 354, has submitted that where no activities have been initiated by the trust/society and the trust/institution set up to achieve its objects of establishing educational institution, is in the process of establishing such institution, the registration under section 12A cannot be refused. The ld. Counsel for the assessee prayed that therefore

UNIQUE BOOND FOUNDATION,JAIPUR vs. CIT EXEMPTION, LUCKNOW, LUCKNOW

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 12A(1)(ac)(vi) of the Act on 28/06/2023. The assessee trust filed application for registration of the trust u/s 12AB of the Act and also moved an application for registration of the trust u/s 80G(5) of the Act on 28/06/2024. Since the assessee trust was granted provisional registration, Form 10AB was to be filed at least

UNIQUE BOOND FOUNDATION,JAIPUR vs. CIT EXEMPTION, LUCKNOW, LUCKNOW

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 12A(1)(ac)(vi) of the Act on 28/06/2023. The assessee trust filed application for registration of the trust u/s 12AB of the Act and also moved an application for registration of the trust u/s 80G(5) of the Act on 28/06/2024. Since the assessee trust was granted provisional registration, Form 10AB was to be filed at least

ARPIT HOSPITAL PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

ARPIT HOSPITAL PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

MINTO COLONIZERS PRIVATE LIMITED,ALLAHABAD vs. DCIT CENTRAL CIRCLE , ALLAHABAD, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

JEEVAN JYOTI INFRASTRUCTURE COMPANY PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence