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

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

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

40(a)(ia) for non deduction of TDS Rs.1,19,950/- e) Disallowance of Proportionate Expenses Rs.1,55,700/- ----------------- Total Rs. 6,26,650/- 5 Assessment Year: 2008-09 M/s Subhash Stone Industries Private Limited (Formerly Rajluxmi Stone Crushers Private Limited) v. Deputy Commissioner of Income Tax, Central Circle, Allahabad ------------------- Hence, an addition of Rs. 6,26,650/- was made

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, MIRZAPUR vs. M/S. J.P.YADAV , SONEBHADRA

In the result, appeal filed by the Revenue in ITA no

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

40(a)(ia) of the Income Tax Act, 1961. Addition of Rs. 11,37,000/-“ 5. Aggrieved by reassessment order dated 22.11.2017 passed by AO u/s 147 read with Section

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No

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

40 & 41/Alld/2025) Assessment years:2011-12 to 13-14 Jeevan Jyoti Charitable Trust Vs. D.C.I.T., JJH Premises, 3rd Floor, Central Circle, 162, Bai Ka Bagh, Allahabad Allahabad PAN:AAATJ4359H (Appellant) (Respondent) I.T.A. No.44/Alld/2025 Assessment years:2013-14 D.C.I.T., Vs. Navjeevan Pediatrics Pvt. Ltd. JJH Premises, 3rd Floor, Central Circle, Allahabad 162, Bai Ka Bagh, Allahabad PAN:AAACN7608J (Appellant) (Respondent) C.O.No