Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
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 ...
Search Assessments Vitiated by Mechanical Approval under Section 153D and Estimation Without Incriminating Material: ITAT Allahabad in Subhash Stone Product (P.) Ltd. vs ACIT, Central Circle (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, which included M/s Subhash Stone Product (P.) Ltd.,
Sonebhadra. Pu...
Mechanical Approval under Section 153D and Additions Based on Dumb Documents Set Aside: ITAT Allahabad in Jai Maa Sharda Service Station vs ACIT, Central Circle (Search Assessments AYs 2010-11 & 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, which included M/s Jai Maa Sharda Service Station,
Sonebhadra. Pur...