DCIT, LUCKNOW vs. J P S FOUNDATION, LUCKNOW

ITA 422/LKW/2025Status: DisposedITAT Lucknow06 July 2026AY 2018-1922 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order, finding it to be in accordance with the law and facts. The Tribunal noted that the CIT(A) had considered the remand report and found no reason to interfere with the appellate order.

What were the facts?

The Assessing Officer made additions to the assessee's income by disallowing revenue and capital expenditures due to a lack of supporting evidence. The CIT(A) deleted these additions after the assessee provided additional evidence and explanations during the appellate proceedings.

What were the issues?

Whether the CIT(A) erred in deleting additions made by the AO due to the assessee's failure to furnish documentary evidence and in accepting additional evidence during appeal.

Which sections of the Income-tax Act were involved?

Section 11,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW

Before: SHRI KUL BHARAT, VICE- & SHRI ANADEE NATH MISSHRA

For Appellant: Shri B. Shriniwas Kumar, CIT(DR), Shri Sudhakar Shukla, DR

Heard together (2 matters)

I.T.A. No.422/Lkw/2025
I.T.A. No.424/Lkw/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER ANADEE NATH MISSHRA:A.M. (A) These two appeals have been filed by Revenue against the impugned appellate orders of learned CIT(A) / NFAC, Delhi, vide orders dated 04.04.2025, for the AY 2018-19 , dated 11.04.2025 for AY 2020-21. The grounds of appeal in these appeals filed by Revenue, are as under:

I.T.A. Nos. 422 & 424/Lkw/2025 Assessment Years: 2018-19 and 2020-21 2 “1. whether on facts and circumstances of the case and in law, the Ld. Commissioner of Income-tax (Appeals) has erred in deleting the addition of Rs. 6,51,45,640 (on a

The order continues below.

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