Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Dismissal of Appeal In-Limine Without Adequate Opportunity Is Unsustainable: ITAT Allahabad in Kesarwani Brothers vs DCIT
Facts of the CaseThe
assessee, M/s Kesarwani Brothers, filed an appeal against the order dated
16.12.2024 passed by the Commissioner of Income Tax (Appeals), Lucknow-3 for
Assessment Year 2018-19, whereby the appeal w...
Ex-Parte Appellate Order Passed Without Proper Service of Notice Set Aside: ITAT Allahabad in Jai Prakash Jaiswal vs CIT(A)
Facts of the CaseThe
assessee, Shri Jai Prakash Jaiswal, filed an appeal against the appellate order
dated 04.10.2024 passed by the Commissioner of Income Tax (Appeals), National
Faceless Appeal Centre, Delhi, for Ass...
Addition by Applying Presumptive Profit Rate Without Proper Opportunity Unsustainable: ITAT Allahabad in Anita Devi vs Assessment Unit (Delhi)
Facts of the CaseThe
assessee, Smt. Anita Devi, filed an appeal against the appellate order dated
28.11.2024 passed by the Commissioner of Income Tax (Appeals), National
Faceless Appeal Centre, Delhi for Assessment Ye...
Rejection of Registration Under Sections 12AB and 80G Without Adequate Opportunity Is Unsustainable: ITAT Allahabad in Unique Boond Foundation vs CIT (Exemptions)
Facts of the CaseThe
assessee, Unique Boond Foundation, is a charitable trust which was granted
provisional registration under Section 12A(1)(ac)(vi) of the Income Tax Act on
28.06.2023. Thereafter, the assessee filed...
Ex-Parte Dismissal Without Opportunity of Hearing Is Unsustainable: ITAT Allahabad in R.D. Singh Shikshan Seva Sansthan vs ITO (Exemption Ward)
Facts of the CaseThe
assessee, R. D. Singh Shikshan Seva Sansthan, is a society constituted on
10.08.2010 and registered with the Registrar of Societies, Uttar Pradesh. The
assessee filed its returns of income declari...
Revision Under Section 263 Not Sustainable Where AO Has Taken a Plausible View After Due Enquiry: ITAT Allahabad in Kesarwani Zarda Bhandar vs Pr. CIT
Facts of the CaseThe
assessee, M/s Kesarwani Zarda Bhandar, is a registered partnership firm engaged
in the manufacture and sale of chewing tobacco. For Assessment Year 2017-18,
the assessee filed its return of income...
Penalty Under Section 271(1)(c) Cannot Be Decided Before Quantum Appeal: ITAT Allahabad in Dinesh Kumar Pahuja vs ACIT
Facts of the CaseThe
assessee, Shri Dinesh Kumar Pahuja, filed two appeals for Assessment Years
2008-09 and 2009-10 against separate appellate orders passed by the
Commissioner of Income Tax (Appeals). The assessments...
Ex-Parte Order Without Speaking Reasons Violates Section 250(6): ITAT Allahabad Sets Aside CIT(A) Order in Ajay Kumar vs ITO
Facts of the CaseThe
assessee, Shri Ajay Kumar, is an individual engaged in the business of trading
in Dal and Dalhan as proprietor of M/s Raj Kumar and Co. Regular books of
account were maintained and duly audited. F...
Interest and Penalty Paid for Delay in Statutory Tax Compliance Not Allowable as Business Expenditure: ITAT Allahabad in Career Coaching (Alld) Pvt. Ltd. v. DCIT/ACIT
Facts of the CaseThe assessee company is engaged in running an educational institution and organizing coaching classes for competitive examinations and higher education programmes. The assessee filed its return of income...
Addition for Cash Deposits Set Aside Where Opportunity Was Denied and CBDT Instruction Ignored: ITAT Allahabad in Shreesh Kumar Tripathi v. ITO
Facts of the CaseThe Assessing Officer
received information that the assessee had deposited ₹14,94,000 in his bank
account. Since no return of income was filed, a notice under Section 142(1) of
the Income-tax Act, 1...