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

143(2) / 142(1) of the Income Tax Act, 1961 were issued by the learned AO from time to time. The main question that was addressed by the Assessing Officer, was with regard to the claim of the assessee for grant of exemption under sections 11, 12 and 13 of the Income Tax Act, 1961. The assessee is registered

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

143(2) / 142(1) of the Income Tax Act, 1961 were issued by the learned AO from time to time. The main question that was addressed by the Assessing Officer, was with regard to the claim of the assessee for grant of exemption under sections 11, 12 and 13 of the Income Tax Act, 1961. The assessee is registered

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

143(2) / 142(1) of the Income Tax Act, 1961 were issued by the learned AO from time to time. The main question that was addressed by the Assessing Officer, was with regard to the claim of the assessee for grant of exemption under sections 11, 12 and 13 of the Income Tax Act, 1961. The assessee is registered

M/S GANGA NURSING HOME,,ALLAHABAD vs. DCIT,, ALLAHABAD

In the result, appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

143(3) of the 1961 Act. The assessee has sold land during the year under consideration and disputes have arisen between the rival parties , as to the chargeability to tax of gains arising on the sale of land as to the whether the said land is a capital asset within the inclusive definition of Section 2(14) , and also

M/S UDVASIT BEROJGAR SAHAKARI SHRAM SAMVIDA SAMITI LTD.,,SONBHADRA vs. CIT (EXEMPTION), ALLAHABAD

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

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19

143(3) of the Act, the assessee filed first appeal with learned CIT(A) who was pleased to delete the addition to the income to the tune of Rs. 6,31,788/- made by AO on account of delayed remission of employee's contribution towards EPF to the credit of employee with relevant fund beyond the time prescribed under relevant

DHIRENDRA SINGH,MIRZAPUR vs. INCOME TAX OFFICER, WARD- 3(1), MIRZAPUR

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

Bench: Shri Subhash Malguria & Shri Nikhil Choudharyassessment Year: 2015-16 Dhirendra Singh V. Income Tax Officer Mangraha, Chunar Ward 3(1) Mirzapur Mirzapur Pan:Bipps5569C (Appellant) (Respondent) Appellant By: Shri Brij Bhushan Goenka, C.A. Respondent By: Shri A. K. Singh, Sr. D.R. Date Of Hearing: 02 01 2025 Date Of Pronouncement: 20 03 2025

68 of the Act, was deserved to be upheld. He, therefore, confirmed the addition. The ld. CIT(A), however, accepted the explanation of the assessee for the fresh addition to capital account and did not confirm the addition in this regard. On the issue of service of notice under section 143(2

COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, appeal filed by the assessee is in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

143(3) of the Act, the assessee filed first appeal with learned CIT(A) who was pleased to delete the addition to the income to the tune of Rs. 6,31,788/- made by AO on account of delayed remission of employee's contribution towards EPF to the credit of employee with relevant fund beyond the time prescribed under relevant

ACIT,ALLAHABAD vs. M/S SUNSINE INFRASTATE PVT TTD, ALLAHABAD

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

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 The Assistant Commissioner Of Sunshine Infraestate Income-Tax, Central Circle, V. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (Arising Out Of Ita No.103/Alld/2017) Assessment Year: 2011-12 Sunshine Infraestate Private Limited The Assistant 17, Industrial Area, Naini, V. Commissioner Of Allahabad, U.P. Income-Tax, Central Circle, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent)

68 of the 1961 Act and made additions to the income of the assessee to the tune of Rs. 2,50,00,000/-. It was submitted that assessment was made by invoking provisions of Section 144 read with Section 153A of the 1961 Act. It was submitted by ld. CIT-DR before the Bench that there

SHRI NEERAJ MAHESHWARI,SONEBHADRA vs. DY. CIT, (CPC), BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri.Vijay Pal Rao & Before Shri. Ramit Kocharassessment Year: 2018-19 Shri Neeraj Maheshwari, V. Shri Amrit Raj Singh, Bijpur Rihand Nagar, Sonebhadra- Dy. Commissioner Of Inco Tax, 2312233, U.P. Cpc Bangalore Pan- Afvpm5660E (Appellant) (Respondent) Appellant By: Sh. A.K. Pandey, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.05.2022 Date Of Pronouncement: 10.05.2022 O R D E R

143(3) of the Act, the assessee filed first appeal with learned CIT(A) who was pleased to delete the addition to the income to the tune of Rs. 6,31,788/- made by AO on account of delayed remission of employee's contribution towards EPF to the credit of employee with relevant fund beyond the time prescribed under relevant

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

2) , vide assessment order dated 21.12.2010 passed by AO u/s 143(3) of the 1961 Act. The Revenue conducted search and seizure operations u/s 132(1) against the assessee, on 03.02.2011 , and hence assessment originally framed by the AO u/s 143(3) , on 21st December, 2010 for assessment year 2008-09, was made prior to the date of search

SHRI MAHAVEER CHARITABLE TRUST ,ALLAHABAD vs. ITO(EXEMPTION), ALLAHABAD

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

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharya.Y. 2013-14 Shri Mahaveer Charitable Trust, Vs Income Tax Officer 46, Rajendra Nagar, Baluaghat, (Exemption), Allahabad Allahabad-211003, U.P. Pan: Aahts9123K (Appellant) (Respondent) Assessee By: Dr. Pawan Jaiswal & Sh. Ajit Kumar, Advocates Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 22.07.2025 Date Of 14.10.2025 Pronouncement: O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit, Nfac Dated 28.09.2024, Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee That Was Filed Against The Orders Of The Income Tax Officer (Exemption), Allahabad Dated 30.03.2018. The Grounds Of Appeal Are As Under: - “1. Because The Impugned Order Of The Ld. Cit(A) Dated 28.09.2024 Affirming The Addition Of Rs. 1,97,69,650/- On Account Of Donation Received & Rejection Of The Submissions Of The Appellant That Appeal Proceedings Pending Against The Order Passed Under Section 143(3) Dated 30.03.2016 Are Infructuous Is Absolutely Illegal & Against The Principles Of Law. 2. Because The Hon'Ble Supreme Court In The Case Of Cit V. Alagendran Finance Ltd. [27.07.2007] Had Observed That When An Order Of Assessment Is Reopened, The Previous Assessment Will Be Held To Be Set Aside & The Whole Proceedings Would Start Afresh & In The Case In Hands The Assessment Order Dated 30.03.2016 Has Been Set-Aside By The Then Incumbent Ld. Cit(E); That Is To Say That No Assessment Existed On The Date When Order Dated 28.02.2018 Under Section 263 Of The Act Was Passed By The Then Incumbent Cit(E). 3. Because Section 263 Of The Act Grants Power To The Jurisdictional Commissioner To Direct For Revision Of Orders & Reads As Under (Relevant Statute Quoted):

2. The facts of the case are, that the assessee is a Charitable Trust registered under section 12AA of the Income Tax Act, 1961. It filed its return of income for the year under consideration on 30.03.2015, declaring returned income at rupees Nil after claiming exemption under sections 11 and 12 of the Act. The case was taken

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

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

68 dealing with cash credits , compliances of Section 69, 69A, 69B , 69C of the 1961 Act dealing with unexplained investments, unexplained money, unexplained expenditure etc. , deducting of income-tax at source on payments made by tax-payers(Chapter XVII-B), prohibition on making payment otherwise than through prescribed banking modes beyond threshold limits(Section 40A(3) ), dealing

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2) of the Act was served upon the Appellant within the statutory time period prescribed under the Act. Hence, the additions made are liable to be deleted and the assessment order passed is liable to be quashed. 4. That in view of the facts and circumstances of the case and in law, the CIT(A) has erred

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2) of the Act was served upon the Appellant within the statutory time period prescribed under the Act. Hence, the additions made are liable to be deleted and the assessment order passed is liable to be quashed. 4. That in view of the facts and circumstances of the case and in law, the CIT(A) has erred

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2) of the Act was served upon the Appellant within the statutory time period prescribed under the Act. Hence, the additions made are liable to be deleted and the assessment order passed is liable to be quashed. 4. That in view of the facts and circumstances of the case and in law, the CIT(A) has erred

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2) of the Act was served upon the Appellant within the statutory time period prescribed under the Act. Hence, the additions made are liable to be deleted and the assessment order passed is liable to be quashed. 4. That in view of the facts and circumstances of the case and in law, the CIT(A) has erred

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.

2 Lacs and M/s Narayan Marketing of Rs.1,96,606/-. 5 A.Y.2018-19 Rajesh Kumar Jaiswal Accordingly, the ld. AO treated the credits from these two parties as unexplained and brought them to tax. 5. Aggrieved with these additions, the assessee went in appeal before the ld. CIT(A). With regard to the disallowance of deduction under section

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Section 143(3) of the Income-tax Act,1961(hereinafter called “ the Act”). We have heard these cross appeals in Open Court proceedings through physical hearing mode. 2. The assessee has raised following grounds of appeal in memo of appeal filed with Income Tax Appellate Tribunal, Allahabad Bench, Allahabad, U.P. (hereinafter called “ the tribunal”), in ITA No. 100/Alld./2017