OMWATI,DEHRADUN vs. PR.CIT, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshsmt. Omwati Pr. Cit W/O Sh. Dariyav Singh Dehradun 171/1, Vasant Vihar, Vs. Dehradun Pan-Aanpw 6438K (Appellant) (Respondent)

natural justice. 2. That having regard to facts & circumstances of the case, Ld. Pr. CIT has erred in law and on facts in holding as under:- That the assessee has not complied with the conditions enumerated • for claiming deduction u/s 54B of the I.T. Act. That the issue of said deduction has not been examined while • completing the reassessment

DARIYAV SINGH,DEHRADUN vs. PR. CIT, DEHRADUN

In the result, both the appeals of the assessee are allowed

Bench: Shri Saktijit Dey & Shri M. Balaganeshsh. Sanjay Kumar Pr. Cit 170, Vasant Vihar-1 Dehradun Dehradun Vs. Pan-Akkpk 1007F (Appellant) (Respondent) Sh. Dariyav Singh Pr. Cit 28-Chakrata Road, Dehradun Dehradun Vs. Pan-Awkps 6026L (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta & Mr. Sherey Jain, Advocates Respondent By Mr. N.S.Jangpangi, Cit-Dr

natural justice. 2. That having regard to facts and circumstances of the case, Ld. Pr. CIT has erred in law and on facts in holding as under:- • That the assessee has not complied with the conditions enumerated for claiming deduction u/s 54B of the I.T. Act. • That the issue of said deduction has not been examined while completing

SANJAY KUMAR,DEHRADUN vs. PRCIT, DEHRADUN

In the result, both the appeals of the assessee are allowed

Bench: Shri Saktijit Dey & Shri M. Balaganeshsh. Sanjay Kumar Pr. Cit 170, Vasant Vihar-1 Dehradun Dehradun Vs. Pan-Akkpk 1007F (Appellant) (Respondent) Sh. Dariyav Singh Pr. Cit 28-Chakrata Road, Dehradun Dehradun Vs. Pan-Awkps 6026L (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta & Mr. Sherey Jain, Advocates Respondent By Mr. N.S.Jangpangi, Cit-Dr

natural justice. 2. That having regard to facts and circumstances of the case, Ld. Pr. CIT has erred in law and on facts in holding as under:- • That the assessee has not complied with the conditions enumerated for claiming deduction u/s 54B of the I.T. Act. • That the issue of said deduction has not been examined while completing

SH. IRSHAD ILAHI,DEHRADUN vs. ITO, W- 1(3), DEHRADUN

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2014-15 Irshad Ilahi, Income Tax Officer, 96 Colli Camp, Turner Road, Ward-1(3), Clement Town, Dehradun, Vs Dehradun Uttarkhand-248001 Pan-Acmpi0814J Appellant Respondent

Capital Gains". 4. That in any case and in any view of the matter, the CIT(A) NFAC did not give any opportunity by issue of Notices u/s 250 before natural justice

SMT. KUSUM KUJWAL,NAINITAL vs. PCIT, BAIREILLY

Appeal is dismissed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

nature, further, arose before The Hon’ble ITAT, Jaipur in the case of RamswaroopSaudagar Vs ITO where the agricultural land sold as stock in trade and section 45(2) was applied. The Hon’ble ITAT held that, “However, the provisions of Section 45(2) of the Act provides that the profits or gains arising from the transfer

PRAKASHI UNIYAL,DEHRADUN vs. ITO, KOTDWAR

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

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishia Y 2009-10 Appellant Respondent Ms Praksahi Uniyal The Income Tax Officer F-27 Thdc Colony Vs. Kotdwar Ajabpur Dehradun Pan : Ccxpp8494E ( Appellant ) ( Respondent )

natural justice. b. That the Honourable Commissioner of Income Tax (Appeals), erred in disallowing the source of investment of ₹ 8 19400 in the plot of land. c. That the Honourable Commissioner Of Income Tax (Appeals), erred in not allowing exemption under section 54 for the residential house constructed by the appellant out of the sale proceeds of the residential house/loan

LAKHME CHAND ASWANI ,HALDWANI vs. ITO, WARD- 1(2), HALDWANI

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

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Through Video Conferencing At New Delhi] [Assessment Year : 2014-15] Lakhme Chand Aswani, Vs Ito, Gajajoli, Uttar Bareilly Road, Ward-1(2), Haldwani, Utarakhand. Haldwani. Pan-Agnpa7702N Appellant Respondent Appellant By Shri Prashant Kacker, Adv. Respondent By Smt.Mayank Prabha Tomar, Sr.Dr Date Of Hearing 22.08.2022 Date Of Pronouncement 31.08.2022 Order

Gains Long Term as well as Short Term was not applicable on agricultural land as it was not a capital asset. 5. That the order is bad in Law and not in agreement with facts and is against the principles of Natural Justice

NARENDER KUMAR JAIN,RISHIKESH vs. THE INCOME TAX, CIRCLE-1(4)(1), RISHIKESH

In the result, the Appeal of the Assessee is allowed for statistical purpose

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2015-16

capital gains. Due to his ignorance, the assessee could not decipher the financial impact of such this allowance. The assessee was completely not aware of the fact that such this allowance of the carry forward of the loss would disentitle Narendra Kumar Jain Vs. DY. CIT him in claiming the set off thereof in the subsequent assessment years. Hence

NARENDER KUMAR JAIN,RISHIKESH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(4)(1), RISHIKESH

In the result, the Appeal of the Assessee is allowed for statistical purpose

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2015-16

capital gains. Due to his ignorance, the assessee could not decipher the financial impact of such this allowance. The assessee was completely not aware of the fact that such this allowance of the carry forward of the loss would disentitle Narendra Kumar Jain Vs. DY. CIT him in claiming the set off thereof in the subsequent assessment years. Hence

BG EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX DDIT/ADIT (INTERNATIONAL TAXATION ) CIRCLE-1, DEHRADUN

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

Bench: Shri R.K. Panda & Shri V.P. Raoassessment Years: 2016-17

capital in nature and depreciation and depletion on capitalised portion is subsequently disallowed, the amount capitalised by the appellant should be allowed as deduction under section 37(1) of the Act in the relevant assessment year. 53. The ld. CIT DR has no objection for the above issue to be set aside to ld. AO/TPO. 54. After hearing both

SHRI ADITYA VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

natural justice by not allowing the appellant a reasonable opportunity of being heard and passing the order in haste. 3. Brief facts of the case are that, a search u/s 132 of the Income Tax Act, 1962 (“Act” for short) was initiated and took place in the business and residential premises of the assessee on 14/07/2010 in the Mahadev Builders

SHRI ADITYA VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

natural justice by not allowing the appellant a reasonable opportunity of being heard and passing the order in haste. 3. Brief facts of the case are that, a search u/s 132 of the Income Tax Act, 1962 (“Act” for short) was initiated and took place in the business and residential premises of the assessee on 14/07/2010 in the Mahadev Builders

SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND

Appeal is partly allowed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

capital gain at a sum of Rs. 1,50,95,314/-. While doing so, assessee had claimed a deduction under section 54EC of a sum of Rs. 50,00,000/- and under section 54B of a sum of Rs. 79,97,240/- (in dispute), (kindly see page 2 of AO order and page 7 of PB for Income Tax Return

RAJESH MITTAL,DEHRADUN vs. ITO, WARD-1(2)(2), DEHRADUN

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

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 06/Ddn/2019 : Asstt. Year: 2015-16 Rajesh Mittal, Vs Income Tax Officer, C/O Mr. Sandeep Sapra, Adv., Ward-1(2)(2), C-763, New Friends Colony, Dehradun New Delhi-110025 (Appellant) (Respondent) Pan No. Abnpm2585Q Assessee By : Sh. Sandeep Sapra, Adv. Revenue By : Smt. Poonam Sharma, Sr. Dr Date Of Hearing: 27.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: The Present Appeal Has Been Filed By The Assessee Against The Order Of Ld. Cit(A), Dehradun Dated 06.03.2019. 2. Following Grounds Have Been Raised By The Assessee:

capital gain' as declared by the Appellant. 4. That the Ld. CIT(A) erred on facts and in law in passing an ex-parte appellate order as no notices off hearing were served on the communication address as mentioned in Form 35 thereby violating the principles of natural justice

DR. VIRENDRA SWAROOP EDUCATIONAL FOUNDATION,KANPUR vs. ACIT, CENTRAL CIRCLE, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2023-24] Dr. Virendra Swaroop Vs Acit Educational Foundation Central Circle 15/96, Civil Lines, Kanpur Dehradun Uttar Pradesh-208001 Pan-Aaajd0224D Appellant Respondent Assessee By Shri Salil Kapoor, Adv. Shri Rajiv Sahni, Ca Shri Sumit Lal Chandanim, Adv. Shri Shivam Yadav, Adv. & Ms. Ananya Kapoor, Adv. Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 16.09.2025 By Ld. Pr. Commissioner Of Income Tax (Central), Kanpur [“Pcit”] Passed U/S 12(Ab)(4)(Ii) Of The Income Tax Act, 1961[“The Act”] Cancelling The Registration Granted U/S 12A Of The Act From Assessment Year 2023-24 & Onwards.

gains of the real estate business of sale, purchase and leasing activities can be termed as incidental to the attainment of trust's objectives and are in the nature of commercial activities carried out for purposes other than for the objects of the trust. Therefore, vide impugned order, ld. PCIT has cancelled the registration granted u/s 12A/12AA or 12AB

MRS. DHOOMI DEVI,CHAMOLI vs. ITO, W-1(4)4, SRINAGAR, CHAMOLI

In the result, appeal of the assessee is partly allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2022-23] Mrs. Dhoomi Devi Vs Ito C/O-Hotel Udai Palace Near . Ward-1(4)4 Narsingh Temple Srignagar, Chamoli Joshimath Chamoli, Uttarakhand-246174 Uttarakhand-246443 Pan-Adkpd6984B Appellant Respondent Assessee By Shri Tarandeep Singh, Adv. Revenue By Shri A.S. Rana, Sr. Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 13.02.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 08.08.2024 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2021-22/10329482 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 05.03.2024 Passed U/S 143(3) R.W.S. 144B Of The Act Pertaining To Assessment Year 2022-23. 2. Brief Facts Of The Case Are That Assessee Is An Individual & The Case Was Selected For Scrutiny Under Cass For Reason I.E. “Large Investment In Immovable Property As Compared To The Total Income”. The Ao Than Passed The Assessment Order U/S 143(3) R.W.S. 144B On 05.03.2024 At A Total Income Of Inr 2,70,31,224/- As Against The Total Income Declared At Inr 29,45,000/- In The Return Of Income Filed By The Assessee.

capital gains from the sale of said property, assessee claimed deduction u/s 54EC for investment in NHAI Bond of INR 50 Lakhs and further claimed deduction of INR 1,90,86,224/- u/s 54F of the Act proportionately out of total cost of acquisition of new house property for INR 2,10,19,420/-. The AO disallowed the deduction claimed

LATE SHRI CHANDRA PRAKASH CHAUDHARY THROUGH LEAGAL HEIR MRS. ANJU CHAUDHARY,NEW DELHI vs. DCIT, CIRCLE- 1 , DEHRADUN

Capital Gain Rs. 26,383/- Income from other sources Rs. 12,388/- Taxable Income Rs. 35,81,330/- 6. Aggrieved by the assessment order dated 26/06/2014 passed u/s 143(3)/153Ac(1)(b)/254 of the Act, the assessee preferred an Appeal before the Ld. CIT(A), the Ld. CIT(A) vide order dated 28/03/2017 treated the classification of losses

LATE SHRI CHANDRA PRAKASH CHAUDHARY THROUGH LEAGAL HEIR MRS. ANJU CHAUDHARY,NEW DELHI vs. DCIT, CIRCLE- 1 , DEHRADUN

Capital Gain Rs. 26,383/- Income from other sources Rs. 12,388/- Taxable Income Rs. 35,81,330/- 6. Aggrieved by the assessment order dated 26/06/2014 passed u/s 143(3)/153Ac(1)(b)/254 of the Act, the assessee preferred an Appeal before the Ld. CIT(A), the Ld. CIT(A) vide order dated 28/03/2017 treated the classification of losses