PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

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

Bench: Shri Vijay Pal Rao

delay of 271 days in filing these appeals is condoned. Assessment Years:2008-09 to 2012-13 7. The assessee has raised common grounds in these appeals. The grounds raised for the assessment year 2008-09 are as under:- BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), dismissing

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

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

Bench: Shri Vijay Pal Rao

delay of 271 days in filing these appeals is condoned. Assessment Years:2008-09 to 2012-13 7. The assessee has raised common grounds in these appeals. The grounds raised for the assessment year 2008-09 are as under:- BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), dismissing

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

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

Bench: Shri Vijay Pal Rao

delay of 271 days in filing these appeals is condoned. Assessment Years:2008-09 to 2012-13 7. The assessee has raised common grounds in these appeals. The grounds raised for the assessment year 2008-09 are as under:- BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), dismissing

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

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

Bench: Shri Vijay Pal Rao

delay of 271 days in filing these appeals is condoned. Assessment Years:2008-09 to 2012-13 7. The assessee has raised common grounds in these appeals. The grounds raised for the assessment year 2008-09 are as under:- BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), dismissing

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

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

Bench: Shri Vijay Pal Rao

delay of 271 days in filing these appeals is condoned. Assessment Years:2008-09 to 2012-13 7. The assessee has raised common grounds in these appeals. The grounds raised for the assessment year 2008-09 are as under:- BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), dismissing

KANODIA INVESTMENT PVT. LTD.,,ALLAHABAD vs. DCIT(CPC), BENGALURU

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2015-16 Kanodia Investments Private Deputy Commissioner Of Limited Income Tax 1, Lukerganj, Allahabad, U.P. V. Centralized Processing Centre Bengaluru Pan: Aabck0604Q (Appellant) (Respondent)

condone the delay. Thus, prayers were made by ld. Sr. DR to dismiss this appeal, as ld. CIT(A) has rightly dismissed the appeal of the assessee, because no sufficient cause was shown by assessee in filing this appeal late with ld. CIT(A). The ld. Sr. DR took us to relevant para’s of the appellate order passed

UMRAO SINGH SMARAK SAMITI,ALLAHABAD vs. ITO, CPC, BANGALORE, BANGALORE

In the result, appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

deduction claimed u/s. 11(1)(a). 7. Condonation of delay: The appellant has not filed the Audit report in Form

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

condone the delay in filing of all these three appeals and proceed to adjudicate these three appeals on merits in accordance with law.We order accordingly. ITA No. 20/Alld/2020- AY 2012-13 3. First , we shall take up assessee’s appeal in ITA No. 20/Alld/2020 for ay: 2012-13 . The grounds of appeals raised by assessee in memo of appeal filed

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

condone the delay in filing of all these three appeals and proceed to adjudicate these three appeals on merits in accordance with law.We order accordingly. ITA No. 20/Alld/2020- AY 2012-13 3. First , we shall take up assessee’s appeal in ITA No. 20/Alld/2020 for ay: 2012-13 . The grounds of appeals raised by assessee in memo of appeal filed

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

In the result, the appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

condone the delay in filing of all these three appeals and proceed to adjudicate these three appeals on merits in accordance with law.We order accordingly. ITA No. 20/Alld/2020- AY 2012-13 3. First , we shall take up assessee’s appeal in ITA No. 20/Alld/2020 for ay: 2012-13 . The grounds of appeals raised by assessee in memo of appeal filed

SHERVANI SUGAR SYNDICATE LIMITED,C/O B. K. KAPUR CO. vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2012-13 Shervani Sugar Syndicate V. National Faceless Limited Assessment Centre 17, Navyug Market, Ghaziabad- Delhi. 201001. Pan:Aadcs3658L (Appellant) (Respondent) Assessment Year: 2012-13 Shervani Sugar Syndicate V. Dc/Acit-2, Allahabad Limited Office Of The Assistant C/O 17, Navyug Market, Commissioner Of Income Ghaziabad-201001. Tax, Allahabad, Allahabad-211001. Pan:Aadcs3658L (Appellant) (Respondent) Appellant By: Shri Madhav Kapur Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 23 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

condone the ITA No.137 & 138/ALLD/2025 Page 3 of 6 delay in filing of these appeals and admit the appeals for decision on merits. 3. The facts of the case, in brief, are that in this case assessment order dated 16.12.2019 was passed by the Assessing Officer u/s 147/144 of the Income Tax Act, 1961 (“Act”, for short) whereby the assessee

SHERVANI SUGAR SYNDICATE LIMITED,GHAZIABAD vs. DC/ACIT-2, ALLAHABAD, ALLAHABAD

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2012-13 Shervani Sugar Syndicate V. National Faceless Limited Assessment Centre 17, Navyug Market, Ghaziabad- Delhi. 201001. Pan:Aadcs3658L (Appellant) (Respondent) Assessment Year: 2012-13 Shervani Sugar Syndicate V. Dc/Acit-2, Allahabad Limited Office Of The Assistant C/O 17, Navyug Market, Commissioner Of Income Ghaziabad-201001. Tax, Allahabad, Allahabad-211001. Pan:Aadcs3658L (Appellant) (Respondent) Appellant By: Shri Madhav Kapur Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 23 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

condone the ITA No.137 & 138/ALLD/2025 Page 3 of 6 delay in filing of these appeals and admit the appeals for decision on merits. 3. The facts of the case, in brief, are that in this case assessment order dated 16.12.2019 was passed by the Assessing Officer u/s 147/144 of the Income Tax Act, 1961 (“Act”, for short) whereby the assessee

SBW UDYOG LIMITED,,PRAYAGRAJ vs. DCIT, CIR-1,, ALLAHABAD

In the result, the appeal of the assessee is dismissed

Bench: Sh.Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.2021-22 Sbw Udyog Limited, Vs. Deputy Commissioner Of Income 44, Thornhill Road, Prayagraj Tax, Circle-1, Prayagraj Pan:Aadcs2883B (Appellant) (Respondent) Assessee By: Sh. N.C. Agrawal, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 18.12.2024 Date Of Pronouncement: 13 .03.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed Against The Orders Of The Ld. Cit(A) Under Section 250 Of The Income Tax Act, 1961 On 31.01.2024, Dismissing The Appeal Of The Assessee Against The Orders Of The Cpc Bengaluru, Under Section, 143(1) Dated 17.10.2022. Subsequently, The Said Appeal Was Migrated To The Nfac & Later On, The Appeal Proceedings Were Transferred To The Additional / Jcit(A), Aurangabad, Who Has Dismissed The Appeal Of The Assessee. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. Because, Income Tax Department, Ministry Of Finance, Government Of India Has Observed In The Notice Under Section 250 Of The Income Tax Act, 1961, Which Reads As Under:- "The Income Tax Department Recognizes & Is Sensitive To The Hardships Being Faced By Taxpayers In Coping With The Challenges Posed By Covid-19 Pandemic." Consequently, Appeal Is Liable To Be Allowed.

deducted by it from the employees income, unless the condition that it is deposited on or before the due date under those Acts is fulfilled. It had distinguished the payments required to be made by an assessee in the form of tax, interest payments and other statutory liabilities from the amounts that were held by an assessee in trust, such

RAMENDRA SINGH,KANNAUJ vs. INCOME TAX OFFICER WARD 4(2)(3), KANNAUJ

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Ramendra Singh V. The Income Tax Officer Bahadurpur Ward 4(2)(3) Majhigawan Kannauj Kannauj (U.P) Tan/Pan:Gzqps7971P (Appellant) (Respondent) Appellant By: Shri Shvetank Garg, Advocate Respondent By: Shri A. K. Singh, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 26.07.2023, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2017-18. 2.0 The Brief Facts Of The Case Are That The Assessee Had Not Filed The Return Of Income For The Year Under Consideration. The Income Tax Department Was In Possession Of Information That Huge Amounts Have Been Credited To The Assessee’S Bank Account No.001311002103008 Maintained With Farrukhabad District Central Co-Operative Bank, Saurikh, Kannauj By Way Of Cash & Credit Entries. The Assessing Officer (Ao) Issued Notice Under Section 142(1) Of The Income Tax Act, 1961 (Hereinafter Called “The Act’), Requiring The Assessee To Furnish The Return Of Income For The Year Under Consideration. However, The Said Notice Was

deduction of Rs.10,000/- under section 80TTA of the Act, computed the total income of the assessee at Rs.38,31,700/-. 2.1 The Assessing Officer also invoked the provisions of section 115BBE of the Act and also initiated penalty proceedings under sections 271AAC, 271F and 272(A)(1)(d) of the Act, separately. 2.2 Aggrieved, the assessee preferred an appeal

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIRCLE-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

condone the delay and admit the appeal in the interest of justice. 9. Shri S.K. Yogeshwar, Advocate appeared on behalf of the assessee. At the very outset, a query was posed from the Bench as to why the assessee had been non- compliant to the ld. CIT(A) in the second round of appeals after having himself requested

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIR.-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

condone the delay and admit the appeal in the interest of justice. 9. Shri S.K. Yogeshwar, Advocate appeared on behalf of the assessee. At the very outset, a query was posed from the Bench as to why the assessee had been non- compliant to the ld. CIT(A) in the second round of appeals after having himself requested

DILSHAD HUSAIN,ALLAHABAD vs. ITO- 2(1), ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

condone the delay and admit the appeal in the interest of justice. 9. Shri S.K. Yogeshwar, Advocate appeared on behalf of the assessee. At the very outset, a query was posed from the Bench as to why the assessee had been non- compliant to the ld. CIT(A) in the second round of appeals after having himself requested

BHARTIYA SHIKSHA SAMMITTEE KASHI PRADESH,ALLAHABAD vs. DC/ACIT-2(CPC) , ALLAHABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

deducting the expenditure, the net deficit of Rs.51,216/-. 4. The Addition upheld is contrary to the facts, law and principle of natural justice and without allowing sufficient time and opportunity to have its say on the reasons relied upon by Ld. C.I.T. (A).” (A.1) This appeal has been filed by the assessee, beyond time limit prescribed under section