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Orders Under Sections 201 and 143(3) Vitiated Where Impounded Records Are Not Supplied and Adequate Opportunity Is Denied: ITAT Lucknow in U.P. Civil Secretariat Primary Cooperative Bank Ltd.
Facts
of the CaseThe
assessee, U.P. Civil Secretariat Primary Co-operative Bank Limited, is a
cooperative society registered under the U.P. Co-operative Societies Act, 1912
and engaged in providing banking services t...
Addition Under Section 68 for Unexplained Share Application Money Upheld Where Creditworthiness and Genuineness Are Not Proved: ITAT Lucknow in MKC Traders Pvt. Ltd. v. DCIT
Facts
of the CaseThe
assessee, MKC Traders Private Limited, filed its return of income for
Assessment Year 2016-17 on 17.10.2016 declaring total income of ₹34,24,839. The
Assessing Officer completed assessment unde...
CIT(A) Order Passed in Mechanical Manner Set Aside for Violation of Natural Justice: Vimal Kumar Jain vs. ACIT, Udaipur (ITAT Jodhpur)
Facts of the
CaseThe assessee, Shri
Vimal Kumar Jain, filed his return of income for Assessment Year 2009-10. The
assessment resulted in multiple additions, including disallowance of ₹2,85,600
under Section 40A(3) ...
Appeal against Rejection of Section 80G(5) Approval Dismissed as Withdrawn after Grant of Approval by CIT (Exemption): Shri Champalal Shanti Devi Laddar Charitable Trust vs. CIT(E) (ITAT Jodhpur)
Facts of the
CaseThe assessee, Shri Champalal Shanti Devi Laddar
(Maheshwari) Charitable Trust, Jodhpur, filed an appeal before the Income Tax
Appellate Tribunal against the order dated 27.03.2024 passed by the
Commi...
Appeal Dismissed in Limine for Non-Removal of Defects and Delay Without Condonation Application: ITAT Lucknow in Keshav Singh v. CIT
Facts
of the Case
The
assessee, Keshav Singh, filed an appeal before the ITAT Lucknow Bench for
Assessment Year 2018-19 against the appellate order dated 29.04.2022 passed by
the Commissioner of Income Tax (Appeal...
Appeal Dismissed as Withdrawn after Opting for Direct Tax Vivad Se Vishwas Scheme 2024: Satya Narayan Nagda vs. DCIT (ITAT Jodhpur)
Facts of the
CaseThe assessee, Satya Narayan Nagda, filed an appeal
before the Income Tax Appellate Tribunal, Jodhpur Bench, against the order of
the CIT(A)-2, Udaipur dated 30.04.2024 for Assessment Year 2011-12. Dur...
Appeal Dismissed in Limine for Non-Removal of Defects and Delay Without Condonation Application: ITAT Lucknow in Keshav Singh v. CIT
Facts of the Case
The assessee, Keshav Singh, filed an appeal before the ITAT Lucknow Bench for Assessment Year 2018-19 against the appellate order dated 29.04.2022 passed by the Commissioner of Income Tax (Appeals), NF...
Rejection of Registration under Section 12AB Set Aside Where Trust Obtained State Registration and Filed Audit Report Subsequently: Maa Saraswati Shikshan Sansthan vs. CIT (Exemption) (ITAT Jodhpur)
Facts of the
CaseThe assessee, Maa Saraswati Shikshan Sansthan,
filed an application in Form No. 10AB seeking registration under Section 12AB
of the Income-tax Act. The CIT (Exemption), Jaipur rejected the application...
Addition under Section 69B Deleted Where Difference in DVO Valuation Falls Within 10% Tolerance under Section 50C: Kiran Agarwal vs. ITO (ITAT Jodhpur)
Facts of the
CaseThe assessee, Kiran Agarwal, filed her return of
income for Assessment Year 2017-18. During assessment proceedings, the
Assessing Officer made an addition of ₹71,193 under Section 69B by adopting th...
TDS Credit under Section 194Q Cannot Be Denied Due to Form 26AS Mismatch in Case of Kachha Arhatiya: Brijesh Kumar Angi (HUF) vs. ITO (ITAT Jodhpur)
Facts of the
CaseThe assessee, Brijesh Kumar Angi (HUF), carrying on
business as a Kachha Arhatiya under the name M/s Murari Lal Om Prakash at
Padampur, filed his return of income for Assessment Year 2022-23 claiming ...