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Ex-Parte Order of CIT(A) Set Aside for Violation of Section 250(6) of the Income-tax Act: ITAT Allahabad in Achchhe Lal Yadav (Deceased) L/H Amar Singh Yadav v. ITO
Facts of the CaseThe assessee had not
filed the return of income for the relevant assessment year. The Assessing
Officer completed the assessment by making various additions and determined the
total income at ₹13,02...
Denial of Adequate Opportunity by CIT(A): ITAT Allahabad Restores Disallowance Issues for Fresh Adjudication | M/s Subhash Stone Industries Pvt. Ltd. vs ACIT
Facts of the CaseThe assessee company filed its return of income for Assessment
Year 2014-15 declaring total income of ₹37,67,560. The return was processed and
assessment was completed under section 143(3) of the Inc...
Violation of Rule 46A by CIT(A): ITAT Allahabad Sets Aside Deletion of ₹8.57 Crore Addition and Orders De-Novo Adjudication | ITO Kannauj vs M/s Pumpset House
Facts of the CaseThe assessee, a partnership firm, was subjected to reassessment
proceedings for Assessment Year 2018-19. An assessment order dated 13.03.2023
was passed under sections 147 read with sections 144 and 14...
Condonation of Delay Ignored by CIT(A): ITAT Allahabad Restores Appeal in Light of Supreme Court COVID-19 Limitation Extension | Krishna Nand Singh vs NFAC
Facts of the CaseThe assessee, an individual, filed an
appeal for Assessment Year 2018-19. The case was selected under CASS, and the
Assessing Officer completed the assessment under section 144 of the Income-tax
Act, ...
Surplus Receipts Held in Fiduciary Capacity Not Taxable as Personal Income: ITAT Allahabad Deletes Additions on Spiritual Teacher of Kriya Yog Ashram – Yogi Satyam vs ITO (AYs 2012-13 to 2016-17)
Facts of the CaseThe assessee, Shri Yogi Satyam, is a
spiritual teacher associated with Kriya Yog Ashram & Research Institute,
Jhunsi, Allahabad, a non-profit organization engaged in spreading Kriyayoga.
The Asses...
Ex-Parte Assessment and Appellate Orders Set Aside for Non-Service of Notices on Designated Email ID: ITAT Allahabad Restores Matter to CIT(A) – Vishnu Kumar Kesarwani vs ITO (AY 2011-12)
Facts of the CaseThe assessee filed an appeal before
the Income Tax Appellate Tribunal, Allahabad Bench, against an appellate order
dated 21.03.2024 passed by the Addl./JCIT (Appeals) for Assessment Year
2011-12. The ...
Voluntary Donations Received as Custodian Not Taxable as Personal Income: ITAT Allahabad Allows Appeals in Sanjana vs ITO, Ward-1(5), Allahabad (AYs 2012-13 to 2016-17)
Facts of the CaseThe assessee, Ms. Sanjana, was a
spiritual teacher associated with Kriya Yog Ashram & Research Institute,
Jhunsi, Allahabad, a non-profit organisation engaged in propagation of
Kriyayoga. For Asse...
Exemption under Section 11 Not Available Without Valid Registration under Section 12AA: ITAT Allahabad Dismisses Appeal in Saint Mary’s Educational Society vs ITO (Exemptions) (AY 2018-19)
Facts of the CaseThe assessee trust was registered
under section 12A of the Income-tax Act, 1961 on 28.10.1999. For Assessment
Year 2018-19, the assessee filed its return of income on 21.09.2018 declaring
nil income a...
Mechanical Approval under Section 153D and Additions Based on Dumb Documents Held Invalid: ITAT Allahabad Decides Ramji Vaish vs DCIT, Central Circle (Search Assessments AYs 2005-06 to 2011-12)
Facts of the CaseA search and seizure operation under
section 132(1) of the Income-tax Act, 1961 was conducted on 03.02.2011 in the
Ramji Vaish Group, including the assessee, Shri Ramji Vaish, Allahabad.
Pursuant to t...
Ex-Parte Assessment and Appellate Order Set Aside for Lack of Reasonable Opportunity: ITAT Allahabad Restores Matter in Ram Pravesh Singh vs ACIT, Circle-3, Mirzapur (AY 2015-16)
Facts of the CaseThe assessee filed his return of
income for Assessment Year 2015-16 on 15.12.2015 declaring total income of
₹24,00,090. The Assessing Officer completed the assessment under sections
143(3) / 144 of ...