SRI GURU SINGH SABHA,NAINITAL vs. ITO (EXEMPTION), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

154 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). ITA Nos.208 & 209/DDN/2024 2. It transpires during the course of hearing with the able assistance coming from both the parties that learned lower authorities have held the assessee as not entitled for claiming section 11 exemption for having not filed its prescribed tax audit report in Form

SRI GURU SINGH SABHA,NAINITAL vs. ITO(EXEM), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

154 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). ITA Nos.208 & 209/DDN/2024 2. It transpires during the course of hearing with the able assistance coming from both the parties that learned lower authorities have held the assessee as not entitled for claiming section 11 exemption for having not filed its prescribed tax audit report in Form

M/S UJVN LIMITED ,UTTARAKHAND vs. DEPUTY COMMISSIONER OF INCOME TAX, UTTARAKHAND

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

154 rectification claiming\nthe benefit of section 115BAA already stand accepted by the departmental\nauthorities. We accordingly reject the assessee's instant last substantive ground as\nrendered infructuous.\n9. This assessee's appeal is partly allowed for statistical purposes, in above terms.”\n11.\nIn view of above discussion and by respectfully following the judgement\nof the Co-ordinate Bench

HIMANSHU SHUKLA,RUDRAPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX , BANGALORE

In the result, appeal of the assessee is dismissed

154 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 08/06/2020 by the ld. Asst. Director of Income Tax, CPC (hereinafter referred to as ‘Ld. AO’). 2. None appeared on behalf of the assessee. Since the issue is already settled by the decision of the Hon’ble Supreme Court, we proceed to dispose of this appeal

SH. ARJUN SINGH,ROORKEE vs. CIT, DEHRADUN

Appeal is allowed

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

1) dated 25.04.2024, in proceedings u/s 154 of the Income Tax Act, 1961 (in short “the Act”). 2. Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. 3. It emerges during the course of hearing that both the learned lower authorities have taken recourse to section 154 rectification for the purpose of disallowing

ANAND FOODS,DEHRADUN vs. ITO WARD 2(2)(1), KASHIPUR

Appeal is allowed for statistical purposes

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 141/Ddn/2025 : Asstt. Year: 2021-22 Anand Foods, Vs Income Tax Officer, C/O Matta Garg & Co., Ward-2(2)(1), 15, Astley Hall, Dehradun, Kashipur, Uttarakhand-248001 Uttarakhand-244713 (Appellant) (Respondent) Pan No. Ablfa3643B Assessee By : Sh. S. K. Matta, Ca Revenue By : Sh. Amar Pal Singh, Sr. Dr Date Of Hearing: 12.01.2026 Date Of Pronouncement: 12.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2021-22, Arises Against The Addl./Jcit(A), Mysore’S Din & Order No. Itba/Apl/S/250/2025-26/1077083626(1) Dated 10.06.2025, In Proceedings U/S 154 Of The Income Tax Act, 1961. 2. Heard Both The Parties At Length. Case File Perused.

1) dated 10.06.2025, in proceedings u/s 154 of the Income Tax Act, 1961. 2. Heard both the parties at length. Case file perused. 3. Coming to the assessee’s sole substantive grievance that both the learned lower authorities erred in law and on facts in disallowing it’s section