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

23,50,36,145/- Assessed Income 24,99,43,047/- and in subjecting the same to taxation. 2. BECAUSE the learned CIT(A) erred in law and on facts in sustaining the denial of exemption under section 11 read with section 12 of the Act for the reason that the same is hit by first proviso to section 2

VINOD KUMAR TANDON,ALLAHABAD vs. DCIT(CPC),, BEGALURU

In the result, appeal of the assessee is dismissed

disallowed under section 43-B which, as stated above, was inserted with effect from 1-4-1984 ** ** ** 22. It is important to note once again that, by the Finance Act, 2003, not only is the second proviso deleted but even the first proviso is sought to be amended by bringing about a uniformity in tax, duty, cess

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

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

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

disallowed the house tax of Rs. 52,718/- for the property at Hewett Road. He, thereafter, decided to treat the net income of Rs. 23,98,000/- from the two properties at Badshahi Mandi, Hewett Road and 2B/3 Kripa Narayan Mathur Marg, Katra, Allahabad as the assessee’s income from business. 4 A.Y.2018-19 Rajesh Kumar Jaiswal 4. The assessee

M/S KESARWANI MARKETING (P) LTD.,ALLAHABAD vs. JT.CIT (OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

2 and 3 raised by assessee in memo of appeal filed with tribunal, concerns itself with disallowance of marketing expenses to the tune of Rs.19,94,705/- made by the AO which disallowance of expenses stood reduced by ld. CIT(A) to Rs. 10,23,076/- , being additions made by invoking provisions of Section

KESARWANI MARKETING(P) LTD.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

2 and 3 raised by assessee in memo of appeal filed with tribunal, concerns itself with disallowance of marketing expenses to the tune of Rs.19,94,705/- made by the AO which disallowance of expenses stood reduced by ld. CIT(A) to Rs. 10,23,076/- , being additions made by invoking provisions of Section

DINESH KUMAR SINGH,MIRZAPUR vs. PR. COMMISSIONER OF INCOME TAX, ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowances which proves the fact that neither assessment proceeding is as per the procedure laid down by the department nor is investigation made as expected in scrutiny assessment, hence it is very much visible that assessment has been completed without application of mind, without proper inquiry and without the consequential investigation in the business transactions. Thus, obviously the assessment order

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

23 At the time of hearing before us, learned Representatives of both sides submitted that the pleadings made by the Departmental Representatives in the case of Minto Developers Pvt. Ltd. (supra) and also the paper books and other documents filed in the case of Minto Developers Pvt. Ltd. may also be considered for the present appeals before us. (B) Learned

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

23 At the time of hearing before us, learned Representatives of both sides submitted that the pleadings made by the Departmental Representatives in the case of Minto Developers Pvt. Ltd. (supra) and also the paper books and other documents filed in the case of Minto Developers Pvt. Ltd. may also be considered for the present appeals before us. (B) Learned

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

23 At the time of hearing before us, learned Representatives of both sides submitted that the pleadings made by the Departmental Representatives in the case of Minto Developers Pvt. Ltd. (supra) and also the paper books and other documents filed in the case of Minto Developers Pvt. Ltd. may also be considered for the present appeals before us. (B) Learned

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

23 At the time of hearing before us, learned Representatives of both sides submitted that the pleadings made by the Departmental Representatives in the case of Minto Developers Pvt. Ltd. (supra) and also the paper books and other documents filed in the case of Minto Developers Pvt. Ltd. may also be considered for the present appeals before us. (B) Learned

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, 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

23 25 REVISED GROUNDS IN I.T.A. No.37/Alld/2019 27 I.T.A. No.38/Alld/2019 (Assessment year 2011-12) 30 32 I.T.A. No.39/Alld/2019 (Assessment year 2012-13) 34 36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year

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

23 25 REVISED GROUNDS IN I.T.A. No.37/Alld/2019 27 I.T.A. No.38/Alld/2019 (Assessment year 2011-12) 30 32 I.T.A. No.39/Alld/2019 (Assessment year 2012-13) 34 36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year

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

23 25 REVISED GROUNDS IN I.T.A. No.37/Alld/2019 27 I.T.A. No.38/Alld/2019 (Assessment year 2011-12) 30 32 I.T.A. No.39/Alld/2019 (Assessment year 2012-13) 34 36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year

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

23 25 REVISED GROUNDS IN I.T.A. No.37/Alld/2019 27 I.T.A. No.38/Alld/2019 (Assessment year 2011-12) 30 32 I.T.A. No.39/Alld/2019 (Assessment year 2012-13) 34 36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year

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

23 25 REVISED GROUNDS IN I.T.A. No.37/Alld/2019 27 I.T.A. No.38/Alld/2019 (Assessment year 2011-12) 30 32 I.T.A. No.39/Alld/2019 (Assessment year 2012-13) 34 36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year

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

23 25 REVISED GROUNDS IN I.T.A. No.37/Alld/2019 27 I.T.A. No.38/Alld/2019 (Assessment year 2011-12) 30 32 I.T.A. No.39/Alld/2019 (Assessment year 2012-13) 34 36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year

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

23 25 REVISED GROUNDS IN I.T.A. No.37/Alld/2019 27 I.T.A. No.38/Alld/2019 (Assessment year 2011-12) 30 32 I.T.A. No.39/Alld/2019 (Assessment year 2012-13) 34 36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year

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

23 25 REVISED GROUNDS IN I.T.A. No.37/Alld/2019 27 I.T.A. No.38/Alld/2019 (Assessment year 2011-12) 30 32 I.T.A. No.39/Alld/2019 (Assessment year 2012-13) 34 36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year