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

32,95,170/- (comprised of Rs. 1,82,98,490/- deposited after the due dates under Explanation to section 36(1)(va) but before end of the relevant previous year and Rs. 49,96,680/- (Rs.25,05,265 + 24,91,415) deposited on 10.01.2006 i.e. , after the due date of filing return u/s 139(1) as the same were

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

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

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

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 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025

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

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 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025

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

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 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025

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

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 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025

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

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 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025

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

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 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025

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

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 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025

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

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 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025

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

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 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025

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

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 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025

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

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 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025

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

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 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025

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

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 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025