JIYAUDDIN KHAN,MAHARAJGANJ, UTTAR PRADESH vs. ITO 1(4), MAHARAJGANJ, MAHARAJGANJ, UTTAR PRADESH

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2015-16 Jiyauddin Khan V. Ito-1(4) Bhitauli Bazar, Maharjganj, Aayakar Bhawan, Maharajganj-273302. Maharajganj, Maharajganj-273301. Pan:Bafpk3621P (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 24 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

2), Chennai(2016] 73 taxmann.com 96 (Madras) the Hon'ble Chennai High Court held that ‘the Tribunal held that in granting the indulgence and condoning the delay it must be proved beyond the shadow of doubt that the assessee was diligent and was not guilty of negligence whatsoever. The sufficient cause within the contemplation of the limitation provision must

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

COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, appeal filed by the assessee is in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

RAHUL SHARMA,MIRZAPUR vs. ITO, WARD 3(2), MIRZAPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.98/Alld/2024 Assessment Year: 2017-18

condone the delay and admit the appeal to be heard on merits. 5. The grounds of appeal preferred by the assessee in Form 36 are as follows: “1. BECAUSE the learned Commissioner of Income Tax (Appeals) has erred in law and on facts in dismissing the appeal without giving adequate and effective opportunity of being heard. 2. BECAUSE the notices

HUSHN JAHAN,AMETHI vs. INCOME TAX OFFICER AMETHI, AMETHI

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Hushn Jahan V. The Income Tax Officer Palpur Raebareli Road Amethi Jagdishpur, Musfirkhana Amethi (U.P) Tan/Pan:Autpj9095P (Appellant) (Respondent) Appellant By: Shri Shubham Singh, C.A. Respondent By: Shri A. K. Singh, D.R. O R D E R

2) Above mentioned ground is purely a legal ground and same is being raised before Hon'ble bench in view of the ration laid down by Hon'ble Supreme Court in case of National Thermal Power Co. Ltd Vs. CIT reported in (1998) 229 ITR 383; (3) the Authorities below have erred in law and on facts in passing

ITAILI SADHAN SAHKARI SAMITI LIMITED,FATEHPUR vs. ITO-2(4), FATEHPUR

In the result, the appeal is allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18

Section 44AD applies only to resident assessee who is an individual, Hindu Undivided Family and partnership firm but not Limited Liability Partnership (LLP) firm. Thus, both Ld. Assessing Authority and Ld. Appellate Authority have made reckless assessment and erroneous confirmation of the same without considering the fact that the appellant is having status of Co-operative Society. 7. Because

MEJA URJA NIGAM (P) LTD.,ALLAHABAD vs. INCOME TAX OFFICE WARD-2 (2), ALLAHABAD

In the result, both the appeals of the assessee for ay: 2015-16 and 2016-17

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

condone the delay in filing of the appeal(s) late by assessee by 48 days beyond the time stipulated u/s 253(3) of the 1961 Act and admit both these appeals for ay: Assessment Years: 2015-16 & 2016-17 2015-16 and 2016-17 respectively, to be now adjudicated on merits. We order accordingly. ITA No. 54/Alld/2020- Assessment Year

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

9. We have heard ld. CIT-DR in open court proceedings and perused the material on record. We have observed that in pursuance to warrants of authorization issued by Director of Income Tax (Investigation), Kanpur, under Section 132 of the Income Tax Act, 1961, a search and seizure operations were carried out by Revenue on 3rd February

ROHIT,FAIZABAD vs. INCOME TAX OFFICER, AMBEDKAR NAGAR, AMBEDKAR NAGAR

In the result, the appeal of the assessee bearing ITA No

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.102/Alld/2024 Assessment Year: 2012-13

delay may please be condoned and the appeal may be admitted to be heard on merits. 2.4 Considering the condonation application, and the contents of the affidavit we find that the assessee has stated sufficient cause for filing the appeal belated by 692 days and we find that in absence of any willful or intentional neglect on the part

MOHD. SULAMAN FAROOQUI ,PRATAPGARH vs. INCOME TAX OFFICER , PRATAPGARH

In the result, the appeal is dismissed

delay of 74 days in filing the present appeal is condoned. 4. The assessee has raised the following grounds:- 1. That in view of the matter assessment framed u/s 143(3) vide order dated 18/12/18 passed u/s 143(3) of the Act on income Rs. 15,98,850/- is bad both on the facts and in law. 2. That

MAA SHARDA COLD STORAGE,KAUSHAMBI vs. ITO WARD- 2(5), ALLAHABAD

In the result, the appeal of the assessee bearing ITA No

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.04/Alld/2024 Assessment Year: 2017-18

condone the delay of 32 days and admit the appeal to be heard on merits. 3. The grounds of appeal preferred by the assessee in Form 36 are as follows: 1. BECAUSE the National Faceless Appeal Centre (NFAC) has erred in law and on facts in dismissing the appeal without affording adequate and effective opportunity of being heard. 2. BECAUSE

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.

2,346.00 16.09.2020 Paid to Director, ESI Indore AUGUST, ESI 539.00 15.09.2020 539.00 16.09.2020 2020 Total 43,04,355.00 3. The assessee submitted before the ld. CIT(A), that section 36(1)(va) of the Act was to be read with section 43B of the Act and contribution of Provident Fund and ESI paid till the filing of the return

IRFAN AHMAD,ALLAHABAD vs. ITO RANGE 1(2),, ALLAHABAD

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

delay in filing the present appeal is condoned. 7. The assessee has raised the following grounds of appeal:- “1. That in any view of the matter assessment made u/s 143 (3)/147 by order dated 25.03.2015 on income of Rs.19,16,470/- is bad both on the facts and in law. 2. That in any view of the matter proceeding

HINDI SAHITYA SAMMELAN,ALLAHABAD vs. INCOME TAX OFFICER (EXEMPTION), ALLAHABAD

In the result, the appeal is allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2013-14 Hindi Sahitya Sammelan, Vs. Income Tax Officer, 12, Sammelan Marg, Allahabad- (Exemption), Allahabad 211003 Pan:Aaath6056L (Appellant) (Respondent) Assessee By: Sh. Praveen Godbole, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 22.10.2024 Date Of Pronouncement: 27.12.2024 O R D E R Per Nikhil Choudhary, A.M.: This Appeal Is Against The Order Of The Ld. Cit(A), Nfac Dated 22.02.2023 Passed Under Section 250 Of The Income Tax Act, 1961 Against The Orders Of The Ito(Exemption)Dated 28.03.2016. The Grounds Of Appeal Preferred Are As Under:- “1. That In Any View Of The Matter Assessment Order Passed U/S 143(3) Of The Act Dated 28.03.2016 Is Bad Both On The Facts & In Law As The Income Of The Society Is Exempt From Tax Which Will Appear From The Assessment Record But The A.O. Ignored The Past Record. 2. That In Any View Of The Matter Cit(A) Is Highly Unjustified In Passing Ex-Parte Order Without Giving Proper Opportunity To The Appellant & More So Cit(A) Has Ignored The Past Record Of The Appellant'S Society, Hence, His Entire Action Is Liable To Be Declared Illegal As Well As Bad In Law. 3. That In Any View Of The Matter The Income Of The Society Is Exempt From Income Tax From The Date Of Its Inception But The Claim Of Exemption Was Not Properly Considered By The Two Lower Authorities, Hence, Their Orders Are Bad In Law As Well As Illegal.

condoning the delay. 2 A.Y. 2013-14 Hindi Sahitya Sammelan 3. The facts of the case are that the ld. AO observed that, from the gross receipts during the year of Rs.4,12,26,286/-, the assessee had only spent Rs.3,30,91,277/- on Revenue expenditure and Rs.19,303/- on fixed assets and accumulated Rs.19,31,763/- for specified