BAL BHARTI NURSERY SCHOOL,ALLAHABAD vs. ITO(EXEMPTION), ALLAHABAD

In the result, the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ Ito (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income Tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Ashish Bansal Revenue By: Shri Amlendu Nath Mishra (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 12/09/2023 घोषणा की तारीख /Date Of Pronouncement: 06/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 30.03.2023 For Ay. 2008-09, Ay. 2010-11 & Ay. 2011-12 Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. Since Both Parties Agree That The Penalty Levied By The Ao/Ld. Cit(A) Are Similar/Identical In All The Captioned Assessment Years, The Decision Of Any One Appeal Would Determine The Fate Of Others. Therefore, Appeal Of Ay. 2008-09 Is Taken As The Lead Case, (However, A.Y. 2008-09, 2010-11 & 2011-12 Bal Bharti Nursery School The Contents/Details Of Impugned Notices For All The Captioned Years Will Be Discussed Separately Infra).

u/s 271(1)(c) of the Act; and moreover, the AO failed to strike down the in-applicable portion of the fault/charge which would have in that event given the assessee an idea of what fault the AO intended to proceed against it for levy of penalty. This omission on the part of AO, vitiates the penalty notices issued

BAL BHARTI NURSERY SCHOOL,ALLAHABAD vs. ITO (EXEMPTION), ALLAHABAD

In the result, the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ Ito (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income Tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Ashish Bansal Revenue By: Shri Amlendu Nath Mishra (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 12/09/2023 घोषणा की तारीख /Date Of Pronouncement: 06/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 30.03.2023 For Ay. 2008-09, Ay. 2010-11 & Ay. 2011-12 Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. Since Both Parties Agree That The Penalty Levied By The Ao/Ld. Cit(A) Are Similar/Identical In All The Captioned Assessment Years, The Decision Of Any One Appeal Would Determine The Fate Of Others. Therefore, Appeal Of Ay. 2008-09 Is Taken As The Lead Case, (However, A.Y. 2008-09, 2010-11 & 2011-12 Bal Bharti Nursery School The Contents/Details Of Impugned Notices For All The Captioned Years Will Be Discussed Separately Infra).

u/s 271(1)(c) of the Act; and moreover, the AO failed to strike down the in-applicable portion of the fault/charge which would have in that event given the assessee an idea of what fault the AO intended to proceed against it for levy of penalty. This omission on the part of AO, vitiates the penalty notices issued

BAL BHARTI NURSERY SCHOOL,ALLAHABAD vs. ITO(EXEMPTION), ALLAHABAD

In the result, the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ Ito (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income Tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Ashish Bansal Revenue By: Shri Amlendu Nath Mishra (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 12/09/2023 घोषणा की तारीख /Date Of Pronouncement: 06/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 30.03.2023 For Ay. 2008-09, Ay. 2010-11 & Ay. 2011-12 Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. Since Both Parties Agree That The Penalty Levied By The Ao/Ld. Cit(A) Are Similar/Identical In All The Captioned Assessment Years, The Decision Of Any One Appeal Would Determine The Fate Of Others. Therefore, Appeal Of Ay. 2008-09 Is Taken As The Lead Case, (However, A.Y. 2008-09, 2010-11 & 2011-12 Bal Bharti Nursery School The Contents/Details Of Impugned Notices For All The Captioned Years Will Be Discussed Separately Infra).

u/s 271(1)(c) of the Act; and moreover, the AO failed to strike down the in-applicable portion of the fault/charge which would have in that event given the assessee an idea of what fault the AO intended to proceed against it for levy of penalty. This omission on the part of AO, vitiates the penalty notices issued

ANOOP SINGH,KAUSHAMBI vs. ITO,, ALLAHABAD

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

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2005-06 Anoop Singh V. Income Tax Officer Ahuja Bazar Allahabad Kaushambi Tan/Pan:Aqkps6453R (Appellant) (Respondent) Appellant By: Shri S. K. Jaiswal, C.A. Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 18 11 2019 Date Of Pronouncement: 19 11 2019 O R D E R

73,113/- without appreciating the fact that penalty levied with reference to the additions of Rs.11,25,084/- by invoking the provision of section 68 has been deleted by Hon'ble ITAT to the extent of Rs.2,15,000/- and additions to the extent of Rs.8,00,000/- has been set aside to the file of assessing officer. ITA No.81/ALLD/2018

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

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

MINTO DEVELOPERS PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, 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

73 75 77 79 COMMON PAPER BOOK – PART-2 S.No. Description of Documents enclosed 1. Appraisal report (of the search) dated 31/12/2012 forwarded to the Pr.CIT/JCIT/AO 5. Navjeevan Pediatrics Pvt. Ltd., A.Y. 2013-14 6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part

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

73 75 77 79 COMMON PAPER BOOK – PART-2 S.No. Description of Documents enclosed 1. Appraisal report (of the search) dated 31/12/2012 forwarded to the Pr.CIT/JCIT/AO 5. Navjeevan Pediatrics Pvt. Ltd., A.Y. 2013-14 6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part

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

73 75 77 79 COMMON PAPER BOOK – PART-2 S.No. Description of Documents enclosed 1. Appraisal report (of the search) dated 31/12/2012 forwarded to the Pr.CIT/JCIT/AO 5. Navjeevan Pediatrics Pvt. Ltd., A.Y. 2013-14 6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part

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

73 75 77 79 COMMON PAPER BOOK – PART-2 S.No. Description of Documents enclosed 1. Appraisal report (of the search) dated 31/12/2012 forwarded to the Pr.CIT/JCIT/AO 5. Navjeevan Pediatrics Pvt. Ltd., A.Y. 2013-14 6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part

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

73 75 77 79 COMMON PAPER BOOK – PART-2 S.No. Description of Documents enclosed 1. Appraisal report (of the search) dated 31/12/2012 forwarded to the Pr.CIT/JCIT/AO 5. Navjeevan Pediatrics Pvt. Ltd., A.Y. 2013-14 6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part

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

73 75 77 79 COMMON PAPER BOOK – PART-2 S.No. Description of Documents enclosed 1. Appraisal report (of the search) dated 31/12/2012 forwarded to the Pr.CIT/JCIT/AO 5. Navjeevan Pediatrics Pvt. Ltd., A.Y. 2013-14 6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part

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

73 75 77 79 COMMON PAPER BOOK – PART-2 S.No. Description of Documents enclosed 1. Appraisal report (of the search) dated 31/12/2012 forwarded to the Pr.CIT/JCIT/AO 5. Navjeevan Pediatrics Pvt. Ltd., A.Y. 2013-14 6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part

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

73 75 77 79 COMMON PAPER BOOK – PART-2 S.No. Description of Documents enclosed 1. Appraisal report (of the search) dated 31/12/2012 forwarded to the Pr.CIT/JCIT/AO 5. Navjeevan Pediatrics Pvt. Ltd., A.Y. 2013-14 6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part