AKSHAT BANSAL,DEHRADUN vs. DCIT, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

153A r.w.s. 143(3) assessment dated 01.09.2014 that the learned lower authorities had carried out a search at the assessee’s business and residential premises on 26.04.2012 followed by their detailed post search inquiries thereby unearthing 2 | P a g e ITA Nos.3944 & 3945/Del/2016 ITA Nos.115 & 116/DDN/2016 the impugned on-money payment made at the assessee’s behest, and, therefore

AKSHAT BANSAL,DEHRADUN vs. DCIT, CENTRAL CIRCLE , DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

153A r.w.s. 143(3) assessment dated 01.09.2014 that the learned lower authorities had carried out a search at the assessee’s business and residential premises on 26.04.2012 followed by their detailed post search inquiries thereby unearthing 2 | P a g e ITA Nos.3944 & 3945/Del/2016 ITA Nos.115 & 116/DDN/2016 the impugned on-money payment made at the assessee’s behest, and, therefore

AKSHAT BANSAL,DEHRADUN vs. DCIT, CENTRAL CIRCLE , DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

153A r.w.s. 143(3) assessment dated 01.09.2014 that the learned lower authorities had carried out a search at the assessee’s business and residential premises on 26.04.2012 followed by their detailed post search inquiries thereby unearthing 2 | P a g e ITA Nos.3944 & 3945/Del/2016 ITA Nos.115 & 116/DDN/2016 the impugned on-money payment made at the assessee’s behest, and, therefore

AKSHAT BANSAL,DEHRADUN vs. DCIT, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

153A r.w.s. 143(3) assessment dated 01.09.2014 that the learned lower authorities had carried out a search at the assessee’s business and residential premises on 26.04.2012 followed by their detailed post search inquiries thereby unearthing 2 | P a g e ITA Nos.3944 & 3945/Del/2016 ITA Nos.115 & 116/DDN/2016 the impugned on-money payment made at the assessee’s behest, and, therefore

SHRI AZAD ALI,DEHRADUN vs. ITO, DEHRADUN

In the result, appeals are partly allowed as indicated above

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2007-08 Salim Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Bapba5312H (Appellant) (Respondent) Assessment Year: 2007-08 Azad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azvpa8477F (Respondent) (Appellant) Assessment Year: 2007-08 Shahzad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azopa9077A (Respondent) (Appellant) Assessees By : Sh. Saurabh Gupta, Ca & Sh. Rishabh Gupta, Ca Revenue By : Sh. A.S. Rana, Cit/Dr Date Of Hearing : 19.06.2023 Date Of Pronouncement: 23.06.2023

capital gain. Against the assessment orders so passed, the assessees preferred appeals before learned Commissioner (Appeals), inter alia, on the ground that the assessment orders passed under section 147 read with section 143(3) of the Act are invalid, as the proper course of action for the Assessing Officer was to initiate proceedings u/s. 153C of the Act. However, learned

SHRI SALIM ALI,DEHRADUN vs. ITO, DEHRADUN

In the result, appeals are partly allowed as indicated above

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2007-08 Salim Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Bapba5312H (Appellant) (Respondent) Assessment Year: 2007-08 Azad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azvpa8477F (Respondent) (Appellant) Assessment Year: 2007-08 Shahzad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azopa9077A (Respondent) (Appellant) Assessees By : Sh. Saurabh Gupta, Ca & Sh. Rishabh Gupta, Ca Revenue By : Sh. A.S. Rana, Cit/Dr Date Of Hearing : 19.06.2023 Date Of Pronouncement: 23.06.2023

capital gain. Against the assessment orders so passed, the assessees preferred appeals before learned Commissioner (Appeals), inter alia, on the ground that the assessment orders passed under section 147 read with section 143(3) of the Act are invalid, as the proper course of action for the Assessing Officer was to initiate proceedings u/s. 153C of the Act. However, learned

SHRI SHAHAZAD ALI,DEHRADUN vs. ITO, DEHRADUN

In the result, appeals are partly allowed as indicated above

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2007-08 Salim Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Bapba5312H (Appellant) (Respondent) Assessment Year: 2007-08 Azad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azvpa8477F (Respondent) (Appellant) Assessment Year: 2007-08 Shahzad Ali, Vill. Ajabpur Kalan, Versus Income-Tax Officer, Post Ajabpur, Dehradun. Ward 2(1), Dehradun. Pan:Azopa9077A (Respondent) (Appellant) Assessees By : Sh. Saurabh Gupta, Ca & Sh. Rishabh Gupta, Ca Revenue By : Sh. A.S. Rana, Cit/Dr Date Of Hearing : 19.06.2023 Date Of Pronouncement: 23.06.2023

capital gain. Against the assessment orders so passed, the assessees preferred appeals before learned Commissioner (Appeals), inter alia, on the ground that the assessment orders passed under section 147 read with section 143(3) of the Act are invalid, as the proper course of action for the Assessing Officer was to initiate proceedings u/s. 153C of the Act. However, learned

SHRI CHHOTEY LAL 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.

section 292C. 2.2 there was a clear finding of fact recorded by the Ld. AO in the assessment order that the agreement to sell dated 14.10.2007 did not materialize which has either been totally ignored or not appreciated by the Ld. CIT(A). 2.3 that the Ld. CLT(A) has erred in not appreciating the fact that there

SHRI CHHOTEY LAL 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.

section 292C. 2.2 there was a clear finding of fact recorded by the Ld. AO in the assessment order that the agreement to sell dated 14.10.2007 did not materialize which has either been totally ignored or not appreciated by the Ld. CIT(A). 2.3 that the Ld. CLT(A) has erred in not appreciating the fact that there

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

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.

Section. 3. That on the facts and circumstances of the case and in law, the Hon’ble CIT(A) has erred in upholding the penalty levied u/s 271(1)(c) of the Act inter alia because- 3.1. The appellant had made full disclosure of all his income in the return filed in response to notice issued u/s 153A

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.

Section. 3. That on the facts and circumstances of the case and in law, the Hon’ble CIT(A) has erred in upholding the penalty levied u/s 271(1)(c) of the Act inter alia because- 3.1. The appellant had made full disclosure of all his income in the return filed in response to notice issued u/s 153A

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