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

u/s section 11. (3) Because the CIT(A) erred both on facts and in law in confirming the addition of net excess of income over expenditure of Rs.3,00,11,855/ under the head Income from business or profession. (4) Because the CIT(A) erred both on facts and in law in sustaining the addition of Rs.36

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Penalty proceedings u/s 271(1)(c) is being initiated separately for concealment of income. Addition of Rs. 78,059/-/” 4c. The AO further observed that there are cash deposits recorded in the cash books maintained by the assessee, which were found during the course of survey operations u/s 133A on 24.02.2012, as detailed hereunder: S.No. Date Concerned Perons/Firm name Amount

DCIT CIRCLE-3, MIRZAPUR vs. SHRI NEERAJ AGRAWAL, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Penalty proceedings u/s 271(1)(c) is being initiated separately for concealment of income. Addition of Rs. 78,059/-/” 4c. The AO further observed that there are cash deposits recorded in the cash books maintained by the assessee, which were found during the course of survey operations u/s 133A on 24.02.2012, as detailed hereunder: S.No. Date Concerned Perons/Firm name Amount

AJIT TRIPATHI,ALLAHABAD vs. CIT (A), DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Raoassessment Year: 2017-18 Ajit Tripathi, V. Income Tax Officer, Village Pandor, Jasra, Ward-1(1), Allahabad Allahabad, U.P. Pan:Aknpt9902B (Appellant) (Respondent) Appellant By: Shri. S.K. Yogeshwar, Adv Respondent By: Shri A. K. Singh, Sr. D.R. Date Of Hearing: 14 02 2023 Date Of Pronouncement: 16 02 2023 O R D E R

2. The assessee has raised the following grounds of appeal:- “i. That the authority below was not justified in imposing penalty under section 271 A at Rs. 25,000/- ii. That on estimate basis income was estimated Rs. 4,59,800/- as against Rs. 31,177/- shown. iii. That the authority below was not justified in imposing penalty u/s 271A

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

15 I.T.A. No.36/Alld/2019 (Assessment year 2009-10) 17 REVISED GROUNDS IN I.T.A. No.36/Allahabad/2019 20 I.T.A. No.37/Alld/2019 (Assessment year 2010-11) 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

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

15 I.T.A. No.36/Alld/2019 (Assessment year 2009-10) 17 REVISED GROUNDS IN I.T.A. No.36/Allahabad/2019 20 I.T.A. No.37/Alld/2019 (Assessment year 2010-11) 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

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

15 I.T.A. No.36/Alld/2019 (Assessment year 2009-10) 17 REVISED GROUNDS IN I.T.A. No.36/Allahabad/2019 20 I.T.A. No.37/Alld/2019 (Assessment year 2010-11) 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

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

15 I.T.A. No.36/Alld/2019 (Assessment year 2009-10) 17 REVISED GROUNDS IN I.T.A. No.36/Allahabad/2019 20 I.T.A. No.37/Alld/2019 (Assessment year 2010-11) 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

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

15 I.T.A. No.36/Alld/2019 (Assessment year 2009-10) 17 REVISED GROUNDS IN I.T.A. No.36/Allahabad/2019 20 I.T.A. No.37/Alld/2019 (Assessment year 2010-11) 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

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

15 I.T.A. No.36/Alld/2019 (Assessment year 2009-10) 17 REVISED GROUNDS IN I.T.A. No.36/Allahabad/2019 20 I.T.A. No.37/Alld/2019 (Assessment year 2010-11) 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

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

15 I.T.A. No.36/Alld/2019 (Assessment year 2009-10) 17 REVISED GROUNDS IN I.T.A. No.36/Allahabad/2019 20 I.T.A. No.37/Alld/2019 (Assessment year 2010-11) 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

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

15 I.T.A. No.36/Alld/2019 (Assessment year 2009-10) 17 REVISED GROUNDS IN I.T.A. No.36/Allahabad/2019 20 I.T.A. No.37/Alld/2019 (Assessment year 2010-11) 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

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

15 I.T.A. No.36/Alld/2019 (Assessment year 2009-10) 17 REVISED GROUNDS IN I.T.A. No.36/Allahabad/2019 20 I.T.A. No.37/Alld/2019 (Assessment year 2010-11) 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

JEEVAN JYOTI INFRASTRUCTURE COMPANY 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

15 I.T.A. No.36/Alld/2019 (Assessment year 2009-10) 17 REVISED GROUNDS IN I.T.A. No.36/Allahabad/2019 20 I.T.A. No.37/Alld/2019 (Assessment year 2010-11) 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