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Shakuntala Kushwaha, Allahabad vs ITO Ward 2(3), Allahabad (ITAT Allahabad): Addition for Unexplained Cash/Investment under Sections 69/69A — Evidentiary Burden on Assessee
Facts of the CaseThe assessee, Smt. Shakuntala Kushwaha of
Allahabad, was subjected to assessment proceedings by the Income Tax Officer,
Ward 2(3), Allahabad. During the course of assessment, certain assets,
investmen...
Jagdish Matanhelia Memorial Trust, Pratapgarh vs CIT (Exemption), Lucknow (ITAT Allahabad): Registration of Charitable Trust under Section 12AA — Scope of Inquiry into Objects & Genuineness of Activities
Jagdish Matanhelia Memorial Trust, Pratapgarh,
applied for registration as a charitable trust to avail tax exemption benefits
under the Income-tax Act, 1961. The Commissioner of Income Tax (Exemption),
Lucknow examine...
Rashmi Mehrotra, Allahabad vs DCIT, Allahabad (ITAT Allahabad): Addition for Unexplained Income/Investment — Applicability of Sections 69/69A & Burden of Proof
Facts of the CaseThe assessee, Smt. Rashmi Mehrotra of Allahabad,
was subjected to assessment proceedings by the Deputy Commissioner of Income
Tax. During the assessment, certain investments or monetary amounts were
i...
Shree Manni Lal Shikshan Samiti, Allahabad vs ACIT, Allahabad (ITAT Allahabad): Rectification/Miscellaneous Application under Section 254(2) — Scope of “Mistake Apparent on Record” in Educational Society Case
Facts of the CaseShree Manni Lal Shikshan Samiti, Allahabad, an
educational society, had earlier been subjected to appellate proceedings before
the Income Tax Appellate Tribunal. Following the Tribunal’s decision, th...
Shri Uma Charan Gupta, Satna vs ACIT, Central Circle, Allahabad (ITAT Allahabad): Additions in Search Assessment under Sections 153A/132 — Requirement of Incriminating Material
Facts of the CaseA search and seizure operation under Section 132 of
the Income-tax Act, 1961 was conducted in the case of Shri Uma Charan Gupta of
Satna. Pursuant to the search, proceedings under Section 153A were ini...
ACIT/ITO vs. Smt. Banarsi Devi — Addition under Section 68 Deleted: Assessee Discharged Burden of Proof on Cash Credits | ITAT Allahabad
Facts of the CaseThe Revenue filed appeals before the Income Tax Appellate
Tribunal, Allahabad Bench, against the order of the Commissioner of Income Tax
(Appeals) in the case of Smt. Banarsi Devi. The dispute related ...
ITO/ACIT vs. MANNAN DEVI SAMAJ SEWA SANSTHAN,KUSHINAGAR— Addition under Section 69/69A Deleted: Unexplained Investment Not Sustainable Without Cogent Evidence | ITAT Allahabad
Facts of the CaseThe Revenue filed an appeal before the Income Tax Appellate
Tribunal, Allahabad Bench, against the order of the Commissioner of Income Tax
(Appeals) in the case of Shri Abdul Mannan. The dispute arose ...
ACIT, Circle Azamgarh vs. Smt. Sharmila Devi, Deoria — Departmental Appeal Dismissed Due to Low Tax Effect under Section 268A | ITAT Allahabad
Facts of the CaseThe Assistant Commissioner of Income Tax, Circle Azamgarh,
filed an appeal before the Income Tax Appellate Tribunal, Allahabad Bench,
against the order of the Commissioner of Income Tax (Appeals), Gora...
Smt. Sita Devi, Allahabad vs ITO Range-1(4), Allahabad (ITAT Allahabad): Addition for Unexplained Money/Investment under Sections 69/69A — Onus to Prove Source of Funds
Facts of the CaseThe assessee, Smt. Sita Devi of Allahabad, was
subjected to assessment proceedings by the Income Tax Officer, Range-1(4),
Allahabad. During the assessment, certain investments, assets, or monetary
amo...
JCIT (OSD), Allahabad vs. M/s Bhola Food Products (P) Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad
Facts of the CaseThe Joint Commissioner of Income Tax (OSD), Allahabad, filed
an appeal before the Income Tax Appellate Tribunal, Allahabad Bench,
challenging the order passed by the Commissioner of Income Tax (Appeals...