SHRI MAHAVEER CHARITABLE TRUST,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

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

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Shri Mahaveer Charitable V. Commissioner Of Income Tax Trust (Exemption), Lucknow 46, Rajendra Nagar Balua Ghat, Allahabad Tan/Pan: Aahts9123K (Respondent) Appellant By: Mr. Pawan Jaiswal, C.A. Respondent By: Mr. Shantanu Dhamija, Cit Dr Date Of Hearing: 26.07.2021 Date Of Pronouncement: 03.08.2021 O R D E R

69,650/- were charged to tax by AO under section 115BBC. The CIT(E) noticed that the Assessing Officer has not completed the assessment as per the provisions of section 13(7) of the Income Tax Act. The Commissioner was also of the view that the Assessing Officer failed to make proper enquiry to ascertain the possible nexus

SANKAR LAL JAISWAL,,ALLAHABAD vs. ITO- 1(5), ALLAHABAD

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

Bench: SH. SUBHASH MALGURIA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

68,000/- was treated as unexplained investment made by the assessee under section 69 of the Income Tax Act, 1961 and was brought

SUSHIL KUMAR MISHRA,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX(CIRCLE-1), ALLAHABAD

In the result, the appeal is allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2011-12 Sushil Kumar Mishra, Vs. Deputy Commissioner Of F-6, Lowther Road George Town, Income Tax (Circle-1), Allahabad-211006 Allahabad Pan:Axvpm0472C (Appellant) (Respondent) Assessee By: None Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 22.10.2024 Date Of Pronouncement: 27.12.2024 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Against The Order Of The Ld. Cit(A), Nfac Passed Under Section 250 Of The Income Tax Act, 1961 Dated 27.06.2024. The Grounds Of Appeal Preferred Are As Under:- “1- That In Any View Of The Matter Order Passed U/S 147/144 Of The Act Dated 10.12.2018 By The Assessing Officer & Confirmed By Cit(A) By Passing Ex- Parte Decision Is Uncalled For & More So Addition Made Are Illegal. The Action U/S 147/148 Of The Act Is Totally Illegal. 2. That In Any View Of The Matter Both The Lower Authorities Decided The Matter Ex-Parte Without Considering The Fact & Without Providing Opportunity To The Assessee Hence The Order Of Two Lower Authorities Liable To Be Cancelled As Illegal In The Fact Of Circumstances Of The Case. 3. That In Any View Of The Matter Cit (Appeal) Is Highly Unjustified In Deciding The Appeal Ex-Parte Without Giving Reasonable Time, Without Service Of Notice & More So No Personal Hearing Was Allowed In This Background Addition As Confirmed By Cit Appeal Is Uncalled For. 1 A.Y. 2011-12 Sushil Kumar Mishra

section 68 or 69 of the Act. 7. The assessment is accordingly set aside and the matter is remanded

ASHA TEWARI,MAHARAJGANJ vs. ITO, 1(4), MAHARAJGANJ

In the result, the appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Asha Tewari, Vs. Income Tax Officer, Partawal, Maharajganj, U.P. Maharajganj Pan:Adjpt8320L (Appellant) (Respondent) Assessee By: Sh. Arvind Shukla, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 23.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Nfac, On 18.03.2024 Under Section 250 Of The Income Tax Act, 1961. The Grounds Of Appeal Preferred By The Assessee Are As Under: - “1. Because The Learned Authorities Below Have Erred In Law As Well As On Facts In Sustaining Addition Of Rs 21,55,000/- U/S 69A Which Actually Represented Receipts From Sale Of Petroleum Products Routed Through The Audited Books Of Accounts. 2. Because The Learned Cit(A) Has Erred In Sustaining Addition Of Rs 21,55,000/- U/S 69A Without Appreciating That The Said Section Is Not Applicable To The Facts Of The Case As The Entries Of Bank Deposits Are Flowing Directly From The Audited Books Of Accounts. 3. Because The Addition Of Rs 21,55,000/- Has Been Made & Sustained Simply On Negative Presumptions, Conjectures & Surmises To The Entire Exclusion Of Facts On Record. 4. Because The Learned Authorities Below Have Failed To Appreciate That During Demonetization Petrol Pumps Were Exempted From Taking Old Sbn & Hence There Was Nothing Unusual Or Incorrect With All Entries Routed Properly Through Audited Books Of Accounts.” 1 A.Y. 2017-18 Asha Tewari

68 is concerned, the onus was wholly upon the assessee to explain the source of the entry. But in cases falling under section 69

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 69 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 70 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 71 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 72 (J.1.1.1) SLPs filed by Revenue against aforesaid

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 69 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 70 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 71 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 72 (J.1.1.1) SLPs filed by Revenue against aforesaid

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 69 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 70 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 71 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 72 (J.1.1.1) SLPs filed by Revenue against aforesaid

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 69 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 70 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 71 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 72 (J.1.1.1) SLPs filed by Revenue against aforesaid

SAURABH RASTOGI,ALLAHABAD vs. DCIT/ACIT(CENTRAL) ALLAHABAD, ALLAHABAD

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

Bench: Shri Subhash Malguria & Shri Sanjay Awasthi

68 of the Act, therefore the addition made by the assessing officer and confirmed by CIT(A) is highly unjustified. 11. That in any view of the matter addition of Rs.18,000/- and Rs.87,941/- on account of remuneration to partners and out of unexplained investment under section 69

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

ACIT,, ALLAHABAD vs. KESARWANI ZARDA BHANDAR,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

69,013.00 was made under the head suppress production which was deleted in appeals and no reference filed even before the High Court. Thus the assessee’s case is well covered by decision passed by the appellate court. (d) That in the entire block period of assessment there is no whispers about the invoking of provision of section

M/S KESARWANI ZARDA BHANDAR,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

69,013.00 was made under the head suppress production which was deleted in appeals and no reference filed even before the High Court. Thus the assessee’s case is well covered by decision passed by the appellate court. (d) That in the entire block period of assessment there is no whispers about the invoking of provision of section

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

69,573/- as compared to assessment year 2014-15 (where no capital amount was shown) and since explanation was not offered, the Assessing Officer concluded that the increase in capital was from undisclosed sources. He, therefore, added the same to the total income of the assessee as unexplained money under section 69A of the Act. Aggrieved with this order

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):

section 68 of the Income Tax Act, 1961. The ld. CIT (Exemption) had further observed that even though the anonymous donations amounting to Rs. 1,97,69

M/S KESARWANI <ARKETING (P) LTD,,ALLAHABAD vs. JT.CIT (OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

68 of the Income Tax Act is highly unjustified in the facts and circumstances of the case as the appellant discharged the burden as required and action of the assessing officer and his observations in the course as confirmed by the Commissioner of Income Tax (Appeals) are not correct in the facts and circumstances of the case. 5. That

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT.CIT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

68 of the Income Tax Act is highly unjustified in the facts and circumstances of the case as the appellant discharged the burden as required and action of the assessing officer and his observations in the course as confirmed by the Commissioner of Income Tax (Appeals) are not correct in the facts and circumstances of the case. 5. That

M/S KESARWANI MARKETING(P).LTD.,ALLAHABAD vs. JT. CIT(OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

68 of the Income Tax Act is highly unjustified in the facts and circumstances of the case as the appellant discharged the burden as required and action of the assessing officer and his observations in the course as confirmed by the Commissioner of Income Tax (Appeals) are not correct in the facts and circumstances of the case. 5. That

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT. C.IT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

68 of the Income Tax Act is highly unjustified in the facts and circumstances of the case as the appellant discharged the burden as required and action of the assessing officer and his observations in the course as confirmed by the Commissioner of Income Tax (Appeals) are not correct in the facts and circumstances of the case. 5. That