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.

condoned in view of these circumstances. The ld. AR further drew our attention to the fact that 5 A.Y. 2021-22 SBW Udyog Limited this was an appeal against the processing of the case under section 143(1). However, subsequently, the case had been selected for scrutiny under section 143(3) and in the same, the returned income had been

MEENU, GOVINDPUR, ALLAHABAD vs. INCOME TAX OFFICER CPC (NFAC, DELHI), DELHI

Appeal stands dismissed in- limine on the ground of limitation

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Meenu V. The Income Tax Officer Mig-23, Govindpur Cpc A-503, Satpushp Apartment Civil Lines, Allahabad Pan:Akfpm3770J (Appellant) (Respondent) Appellant By: Shri S. K. Yogeshwar, 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 09.02.2023, 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 Filed Her Return Of Income For The Year Under Consideration On 05.08.2017, Declaring A Total Income Of Rs.8,30,470/-. The Centralized Processing Centre (Cpc), Bangalore, Vide Intimation Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter Called “The Act’), Dated 26.03.2019 Assessed The Total Income Of The Assessee At Rs.16,12,650/-.

1. That the authority below has added Rs.2,87,478/- without any basis, which is exempted income. 2. That the order passed is bad in law and on facts. 2.3 The Ld. Authorized Representative for the assessee (Ld. A.R.) submitted that there is a delay of 824 days in filing the appeal before the Tribunal. He further submitted that

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

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

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

253(6)(c) of the 1961 Act , and rather deposited only Rs. 1500/- with government treasury, vide challan no. 35117(BSR Code 6360218) dated 06.07.2017 . The defect was pointed out to the ld. Counsel for the assessee on earlier occassions , and the assessee duly deposited short appeal fee of Rs. 8500/- with government treasury on 10.11.2021 vide challan

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

section 253(3) of IT Act. The assessee has submitted applications for condonation of delay, supported by affidavit. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in application seeking condonation of delay in filing of these appeals; we condone the ITA No.137 & 138/ALLD/2025 Page

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

section 253(3) of IT Act. The assessee has submitted applications for condonation of delay, supported by affidavit. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in application seeking condonation of delay in filing of these appeals; we condone the ITA No.137 & 138/ALLD/2025 Page

GYAN VIKAS SAMITI,AMBEDKAR NAGAR vs. THE INCOME TAX OFFICER , AMBEDKAR NAGAR

In the result, the impugned orders of the Ld

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

253(3) of IT Act. The assessee has submitted applications for condonation of delay, supported by affidavit. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in application seeking condonation of delay in filing of these appeals; we condone the delay in filing of these appeals

GYAN VIKAS SAMITI ,AMBEDKAR NAGAR vs. THE INCOME TAX OFFICER, AMBEDKAR NAGAR

In the result, the impugned orders of the Ld

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

253(3) of IT Act. The assessee has submitted applications for condonation of delay, supported by affidavit. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in application seeking condonation of delay in filing of these appeals; we condone the delay in filing of these appeals

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

1)(b)(ii)(B) and under section 80G(5) of the Income Tax Act, 1961 (“the Act” for short). (B) These appeals have been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay

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

1)(b)(ii)(B) and under section 80G(5) of the Income Tax Act, 1961 (“the Act” for short). (B) These appeals have been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay

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

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal; I.T.A. No.182/Alld/2024 Assessment Year:2015-16 3 pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express

BALESHWAR NATH EDUCATIONAL SOCIETY,,BHADOHI vs. CENTRALIZED PROCESSING CENTRE, BENGALURU

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1) of Addl/Joint Commissioner of Income Tax (Appeals) [“ADDL/JCIT(A)” for short]. I.T.A. No.63/Alld/2025 Assessment Year:2021-22 2 (B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay

HASAN JAVED,MEERANPUR vs. ITO, AMBEDKARNAGAR

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay

GRAM SEWA MANDAL,ALLAHABAD vs. ITO EXEMPTION- WARD (EXEMPTION), ALLAHABAD

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay

R.D. SINGH SHIKSHAN SEWA SANSTHAN ,PRAYAGRAJ vs. INCOME TAX OFFICER(EXEMPTION) WARD ALLAHABAD, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1) respectively of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. I.T.A. No.70 & 71/Alld/2025 Assessment Year:2012-13 & 2014-15 2 2. These appeals have been filed by the assessee, beyond time limit prescribed under section 253(3) of I.T. Act. The assessee has submitted applications for condonation of delay

R.D. SINHG SHIKSHAN SEWA SANSTHAN,PRAYAGRAJ vs. INCOME TAX OFFICER (EXEMPTION WRAD ALLAHABAD, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1) respectively of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. I.T.A. No.70 & 71/Alld/2025 Assessment Year:2012-13 & 2014-15 2 2. These appeals have been filed by the assessee, beyond time limit prescribed under section 253(3) of I.T. Act. The assessee has submitted applications for condonation of delay

ACHCHHE LAL YADAV (DECEASED) L/H AMAR SINGH YADAV,ALLAHABAD vs. ITO, WARD- 2(1)ALLAHABAD, ALLAHABAD

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

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has I.T.A. No.93/Alld/2025 2 requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application

ISRAIL,CHITRAKOOT vs. INCOME TAX OFFICER, BANDA

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. 2. This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay

HARISH CHANDAR MISHRA,ALLAHABAD vs. INCOME TAX OFFICER- 2(1) ALLAHABAD, ALLAHABAD

In the result, the appeal is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. 2. This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay

SAINT MARYS EDUCATIONAL SOCIETY,ALLAHABAD vs. INCOME TAX OFFICER (EXEMPTION), PRAYAGRAJ, PRAYAGRAJ

In the result, the appeal of the assessee stands dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. 2. This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of the I.T. Act. The assessee has submitted an application dated 04/04/2025 for condonation of delay