ITAT Lucknow Judgments 2020

Smt. Rupa Sarawgi, Kanpur vs Income Tax Officer- 3(3), Kanpur

ITA 260/LKW/2019[2014-15]Status: Disposed22 Dec 2020AY 2014-15Dismissed

The Tribunal permitted the assessee to withdraw the appeal. The stay application filed by the assessee was dismissed as infructuous.

The District Magistrate, Bareilly vs Income Tax Officer (TDS), Bareilly

ITA 245/LKW/2019[2011-12]Status: Disposed16 Dec 2020AY 2011-12

Rakesh Kumar Agarwal, Kanpur vs Joint Commissioner of Income Tax, Kanpur

ITA 76/LKW/2016[2011-12]Status: Disposed16 Dec 2020AY 2011-12

The District Magistrate/District Mining… vs Income Tax Officer (TDS), Bareily

ITA 363/LKW/2019[2010-11]Status: Disposed16 Dec 2020AY 2010-11Remanded

The ITAT set aside the CIT(A)'s ex-parte order, stating it was non-speaking and lacked cogent reasons. The appeal was restored to the CIT(A) for a fresh decision after providing a proper opportunity of hearing to the assessee.

Friends of Rural Development Charitable… vs Commissioner of Income Tax (E), Lucknow

ITA 114/LKW/2020[NA]Status: Disposed16 Dec 2020Remanded

The Tribunal held that the assessee was not given a proper and sufficient opportunity to present its case. Therefore, the order of the CIT (Exemption) was set aside, and the matter was restored for fresh consideration.

M/S Nathooram Nitya Nand Timber Pvt. Ltd… vs Asstt. Commissioner of Income Tax, Central…

ITA 423/LKW/2018[2011-12]Status: Disposed16 Dec 2020AY 2011-12Dismissed

The Tribunal noted the assessee's application to withdraw the appeal under the Vivad Se Vishwas Scheme. The Departmental Representative had no objection. Therefore, the Tribunal permitted the assessee to withdraw the appeal.

The District Magistrate, Bareilly vs Income Tax Officer (TDS), Bareilly

ITA 246/LKW/2019[2012-13]Status: Disposed16 Dec 2020AY 2012-13

The District Magistrate/District Mining… vs Income Tax Officer (TDS), Bareily

ITA 366/LKW/2019[2013-14]Status: Disposed16 Dec 2020AY 2013-14Remanded

The ITAT set aside the CIT(A)'s ex-parte order, stating it was non-speaking and lacked cogent reasons. The appeal was restored to the CIT(A) for a fresh decision after providing a proper opportunity of hearing to the assessee.

Shri Udit Gupta, Kanpur vs Income Tax Officer-3(4), Kanpur

ITA 502/LKW/2019[2015-16]Status: Disposed16 Dec 2020AY 2015-16

The District Magistrate/District Mining… vs Income Tax Officer (TDS), Bareily

ITA 368/LKW/2019[2015-16]Status: Disposed16 Dec 2020AY 2015-16Remanded

The ITAT set aside the CIT(A)'s ex-parte order, stating it was non-speaking and lacked cogent reasons. The appeal was restored to the CIT(A) for a fresh decision after providing a proper opportunity of hearing to the assessee.

The District Magistrate/District Mining… vs Income Tax Officer (TDS), Bareily

ITA 364/LKW/2019[2011-12]Status: Disposed16 Dec 2020AY 2011-12Remanded

The ITAT set aside the CIT(A)'s ex-parte order, stating it was non-speaking and lacked cogent reasons. The appeal was restored to the CIT(A) for a fresh decision after providing a proper opportunity of hearing to the assessee.

The District Magistrate & District Mining… vs Income Tax Officer (TDS), Bareilly

ITA 243/LKW/2019[2009-10]Status: Disposed16 Dec 2020AY 2009-10

Adi Shakti Man Bhagwati Charitable Trust… vs Commissioner of Income Tax (E), Lucknow

ITA 734/LKW/2019[NA]Status: Disposed16 Dec 2020Remanded

The Tribunal found that the assessee claimed to have addressed all objections and submitted a revised trust deed. It was also argued that insufficient opportunity was provided to the assessee. Therefore, the matter was remitted back to the CIT(Exemption) for re-adjudication.

The District Magistrate/District Mining… vs Income Tax Officer (TDS), Bareily

ITA 367/LKW/2019[2014-15]Status: Disposed16 Dec 2020AY 2014-15Remanded

The ITAT set aside the CIT(A)'s ex-parte order, stating it was non-speaking and lacked cogent reasons. The appeal was restored to the CIT(A) for a fresh decision after providing a proper opportunity of hearing to the assessee.

The District Magistrate/District Mining… vs Income Tax Officer (TDS), Bareily

ITA 362/LKW/2019[2009-10]Status: Disposed16 Dec 2020AY 2009-10Remanded

The ITAT set aside the CIT(A)'s ex-parte order, stating it was non-speaking and lacked cogent reasons. The appeal was restored to the CIT(A) for a fresh decision after providing a proper opportunity of hearing to the assessee.

The District Magistrate/District Mining… vs Income Tax Officer (TDS), Bareily

ITA 365/LKW/2019[2012-13]Status: Disposed16 Dec 2020AY 2012-13Remanded

The ITAT set aside the CIT(A)'s ex-parte order, stating it was non-speaking and lacked cogent reasons. The appeal was restored to the CIT(A) for a fresh decision after providing a proper opportunity of hearing to the assessee.

M/S. Wire One, Lucknow vs The Income Tax Officer (TDS)-I, Lucknow

ITA 220/LKW/2020[2015-16]Status: Disposed16 Dec 2020AY 2015-16Allowed

The Tribunal held that TCS under Section 206C is applicable only if the scrap is obtained during the course of manufacturing. Since the assessee's primary business was trading and only a small portion of scrap was generated from manufacturing, TCS was not applicable to the trading sales.

Keshaw Madhaw Sewa Nyas, Kanpur vs Commissioner of Income Tax (E), Lucknow

ITA 77/LKW/2020[NA]Status: Disposed16 Dec 2020Remanded

The ITAT held that non-commencement of activities cannot be the sole ground for rejecting a Section 12A application. However, it found that the assessee had not furnished complete information as promised. The matter was remitted back to the CIT(E) to reconsider the application afresh after obtaining the complete information and affording a fresh opportunity of being heard.

Fortuna Foundation Engineers & Consultant… vs Addl. CIT, Lucknow

ITA 97/LKW/2015[2011-12]Status: Disposed16 Dec 2020AY 2011-12

Dena Bank, Kanpur vs Additional Director of Income Tax (I & Ci)…

ITA 645/LKW/2018[2014-15]Status: Disposed16 Dec 2020AY 2014-15Allowed

The Tribunal held that although the information was not initially in the prescribed format and lacked a CD, it was furnished within the stipulated time. Therefore, the penalty imposed was not justified.

Shri Achal Gupta, Kanpur vs Income Tax Officer- 3(1), Kanpur

ITA 501/LKW/2019[2015-16]Status: Disposed16 Dec 2020AY 2015-16Partly Allowed

The Tribunal held that the shares of CCL International Ltd. were genuine and not a penny stock, following a precedent from the Delhi Tribunal. The additions made by the Assessing Officer were therefore not sustainable.

Shri Rakesh Narain Gupta, HUF, Kanpur vs Income Tax Officer- 3(3), Kanpur

ITA 504/LKW/2019[2015-16]Status: Disposed16 Dec 2020AY 2015-16

Ratan Chan D Chhattibai Seva Samiti, Lucknow vs Commissioner of Income Tax (Exemption)…

ITA 570/LKW/2019[NA]Status: Disposed16 Dec 2020Allowed

The Tribunal held that once registration under Section 12A is granted, registration under Section 80G cannot be denied solely on the basis of perceived misalignment of activities, especially when the CIT(E) has not doubted the genuineness of the activities. The Tribunal relied on judicial precedents stating that the CIT(E) should grant 80G registration if the assessee holds 12A registration and its objects are charitable.

The District Magistrate, Bareilly vs Income Tax Officer (TDS), Bareilly

ITA 244/LKW/2019[2010-11]Status: Disposed16 Dec 2020AY 2010-11

Sayfty Trust, Kanpur vs Commissioner of Income Tax (Exemption)…

ITA 285/LKW/2019[NA]Status: Disposed16 Dec 2020Allowed

The Tribunal held that the CIT (Exemptions) erred in rejecting the application as the assessee had provided a complete reply and evidence of proposed charitable activities. The Tribunal also noted that the objects of the trust were charitable in nature and that actual commencement of activities is not a prerequisite for registration.

Fortuna Foundation Engineers & Consultant… vs Dy. Commissioner of Income Tax, Lucknow

ITA 96/LKW/2015[2010-11]Status: Disposed16 Dec 2020AY 2010-11

M/S Ram Nagar Cooperative Society, Kanpur vs Asstt. Commissioner of Income Tax-I, Kanpur

ITA 91/LKW/2015[2007-08]Status: Disposed16 Dec 2020AY 2007-08

Yogesh Dilwari, Bareilly vs Income Tax Officer, Ward-2(3), Bareilly

ITA 663/LKW/2017[2014-15]Status: Disposed18 Nov 2020AY 2014-15

Shalimar Educational Trust, Lucknow vs Commissioner of Income Tax (Exemption)…

ITA 226/LKW/2019[NA]Status: Disposed5 Nov 2020

Shri Uma Shankar Agarwal, Bareilly vs Income Tax Officer, Ward-2(3), Bareilly

ITA 493/LKW/2019[2015-16]Status: Disposed4 Nov 2020AY 2015-16Dismissed

The Tribunal permitted the assessee to withdraw the appeal. The Departmental Representative had no objection to the withdrawal.

Shri Shrinivas Gupta, Bareilly vs Income Tax Officer, Ward-2(2), Bareilly

ITA 482/LKW/2019[2010-11]Status: Disposed25 Sept 2020AY 2010-11Allowed

The Tribunal held that the AO failed to issue the notice under Section 148 to the correct address available in the PAN database, despite the assessee providing his PAN. This vitiated the assessment proceedings.

Shri Lokesh Gupta, Lucknow vs Income Tax Officer, Range-4(2), Lucknow

ITA 216/LKW/2020[2014-15]Status: Disposed23 Sept 2020AY 2014-15Remanded

The Tribunal held that the CIT(A) passed a non-speaking ex-parte order without giving the assessee a proper opportunity to be heard. Principles of natural justice require an assessee to be heard before an appeal is disposed of.

Smt. Madhuri Soni, Lucknow vs Income Tax Officer, Range-1(2), Lucknow

ITA 172/LKW/2020[2010-11]Status: Disposed27 Aug 2020AY 2010-11

Smt. Reena Gupta, Kanpur vs Deputy Commissioner of Income Tax, Central…

ITA 44/LKW/2018[2009-10]Status: Disposed31 Jul 2020AY 2009-10

Smt. Reena Gupta, Kanpur vs Deputy Commissioner of Income Tax, Central…

ITA 46/LKW/2018[2011-12]Status: Disposed31 Jul 2020AY 2011-12

Smt. Reena Gupta, Kanpur vs Deputy Commissioner of Income Tax, Central…

ITA 48/LKW/2018[2013-14]Status: Disposed31 Jul 2020AY 2013-14

Smt. Reena Gupta, Kanpur vs Deputy Commissioner of Income Tax, Central…

ITA 50/LKW/2018[2015-16]Status: Disposed31 Jul 2020AY 2015-16

Smt. Reena Gupta, Kanpur vs Deputy Commissioner of Income Tax, Central…

ITA 45/LKW/2018[2010-11]Status: Disposed31 Jul 2020AY 2010-11