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

Charitable Trust 3. Because merely the “Assessing Officer” adopted one plausible view while making an assessment under section 143(3) after carrying out all plausible ways of verification, reviewing of the assessment order under by the CIT(E) in the garb of provisions of section 263 is bad and erroneous and according the order dated 28.02.2018 passed by him deserves

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

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

Charitable Trust, Jyoti Medi Services, Arpit Hospital Pvt. Ltd. & Naw Jeevan Pediatrics Pvt. Ltd. Thus in such finding and observation bank account of Jammu & Kashmir as considered in the hands of the assessee is totally incorrect false and in arbitrary manner hence on such basis addition liable to be deleted. 7. That in any view of the matter no reasonable

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

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

Charitable Trust, Jyoti Medi Services, Arpit Hospital Pvt. Ltd. & Naw Jeevan Pediatrics Pvt. Ltd. Thus in such finding and observation bank account of Jammu & Kashmir as considered in the hands of the assessee is totally incorrect false and in arbitrary manner hence on such basis addition liable to be deleted. 7. That in any view of the matter no reasonable

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

charitable activities and Kriyayoga, that the assessee was not a businessman or a commercial person but was a saint/monk, propagating Kriyayoga and doing lots of charitable work for the betterment of humanity and, therefore, there was no reason to make the addition on the ground that receipt was more than payments. It was submitted by the Ld. A.R. that obviously

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

charitable activities and Kriyayoga, that the assessee was not a businessman or a commercial person but was a saint/monk, propagating Kriyayoga and doing lots of charitable work for the betterment of humanity and, therefore, there was no reason to make the addition on the ground that receipt was more than payments. It was submitted by the Ld. A.R. that obviously

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

charitable activities and Kriyayoga, that the assessee was not a businessman or a commercial person but was a saint/monk, propagating Kriyayoga and doing lots of charitable work for the betterment of humanity and, therefore, there was no reason to make the addition on the ground that receipt was more than payments. It was submitted by the Ld. A.R. that obviously

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

charitable activities and Kriyayoga, that the assessee was not a businessman or a commercial person but was a saint/monk, propagating Kriyayoga and doing lots of charitable work for the betterment of humanity and, therefore, there was no reason to make the addition on the ground that receipt was more than payments. It was submitted by the Ld. A.R. that obviously

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

charitable activities and Kriyayoga, that the assessee was not a businessman or a commercial person but was a saint/monk, propagating Kriyayoga and doing lots of charitable work for the betterment of humanity and, therefore, there was no reason to make the addition on the ground that receipt was more than payments. It was submitted by the Ld. A.R. that obviously

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

charitable activities and Kriyayoga, that the assessee was not a businessman or a commercial person but was a saint/monk, propagating Kriyayoga and doing lots of charitable work for the betterment of humanity and, therefore, there was no reason to make the addition on the ground that receipt was more than payments. It was submitted by the Ld. A.R. that obviously

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

charitable activities and Kriyayoga, that the assessee was not a businessman or a commercial person but was a saint/monk, propagating Kriyayoga and doing lots of charitable work for the betterment of humanity and, therefore, there was no reason to make the addition on the ground that receipt was more than payments. It was submitted by the Ld. A.R. that obviously

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

charitable activities and Kriyayoga, that the assessee was not a businessman or a commercial person but was a saint/monk, propagating Kriyayoga and doing lots of charitable work for the betterment of humanity and, therefore, there was no reason to make the addition on the ground that receipt was more than payments. It was submitted by the Ld. A.R. that obviously

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

charitable activities and Kriyayoga, that the assessee was not a businessman or a commercial person but was a saint/monk, propagating Kriyayoga and doing lots of charitable work for the betterment of humanity and, therefore, there was no reason to make the addition on the ground that receipt was more than payments. It was submitted by the Ld. A.R. that obviously

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

charitable activities and Kriyayoga, that the assessee was not a businessman or a commercial person but was a saint/monk, propagating Kriyayoga and doing lots of charitable work for the betterment of humanity and, therefore, there was no reason to make the addition on the ground that receipt was more than payments. It was submitted by the Ld. A.R. that obviously