MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

D E R PER BENCH: Three appeals have been filed against the orders of the ld. CIT(A) under section 250 of the Income Tax Act, 1961 for the assessment years 2014-15, 2015-16 and 2016-17. While the A.Ys. 2014-15 & 2015-16 ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 appeals for the assessment years

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

D E R PER BENCH: Three appeals have been filed against the orders of the ld. CIT(A) under section 250 of the Income Tax Act, 1961 for the assessment years 2014-15, 2015-16 and 2016-17. While the A.Ys. 2014-15 & 2015-16 ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 appeals for the assessment years

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

D E R PER BENCH: Three appeals have been filed against the orders of the ld. CIT(A) under section 250 of the Income Tax Act, 1961 for the assessment years 2014-15, 2015-16 and 2016-17. While the A.Ys. 2014-15 & 2015-16 ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 appeals for the assessment years

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

d) and (13(3) of the Act.\n4. That the Ld. CIT(A) erred in law and the facts in not dealing with specific items of additions made to the total income with reference to grounds on which such additions where made.\"\n\n2.1 In ITA No.534/Lkw/2014 and 535/Lkw/2014, the Assessee also subsequently filed additional grounds of appeals as under

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

d) and (13(3) of the Act.\n4. That the Ld. CIT(A) erred in law and the facts in not dealing with specific items of\nadditions made to the total income with reference to grounds on which such additions\nwhere made.\"\n2.1 In ITA No.534/Lkw/2014 and 535/Lkw/2014, the Assessee also\nsubsequently filed additional grounds of appeals as under

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

d) and (13(3) of the Act.\n\n4. That the Ld. CIT(A) erred in law and the facts in not dealing with specific items of\nadditions made to the total income with reference to grounds on which such additions\nwhere made.\n\n2.1 In ITA No.534/Lkw/2014 and 535/Lkw/2014, the Assessee also\nsubsequently filed additional grounds of appeals

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

d) and (13(3) of the Act.\n\n4. That the Ld. CIT(A) erred in law and the facts in not dealing with specific items of\nadditions made to the total income with reference to grounds on which such additions\nwhere made.\"\n\n2.1 In ITA No.534/Lkw/2014 and 535/Lkw/2014, the Assessee also\nsubsequently filed additional grounds of appeals

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

d) and (13(3) of the Act.\n\n4. That the Ld. CIT(A) erred in law and the facts in not dealing with specific items of\nadditions made to the total income with reference to grounds on which such additions\nwhere made.\"\n\n2.1\nIn ITA No.534/Lkw/2014 and 535/Lkw/2014, the Assessee also\nsubsequently filed additional grounds of appeals

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS. 13. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in wrongly setting aside the issue regarding verification of following expenses to the file of Ld. Assessing Officer despite of the fact that all the bill/ voucher were produced before him: a.Audit fee of Rs. 2,00,00,000/- b.Flood Controland Development expenses

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS. 13. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in wrongly setting aside the issue regarding verification of following expenses to the file of Ld. Assessing Officer despite of the fact that all the bill/ voucher were produced before him: a.Audit fee of Rs. 2,00,00,000/- b.Flood Controland Development expenses

LUCKNOW DEVELOPMENT AUTHORITY,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS. 13. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in wrongly setting aside the issue regarding verification of following expenses to the file of Ld. Assessing Officer despite of the fact that all the bill/ voucher were produced before him: a.Audit fee of Rs. 2,00,00,000/- b.Flood Controland Development expenses

LUCKNOW EVELOPMENT AUTHORITY,LUCKNOW vs. I.T.O., LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS. 13. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in wrongly setting aside the issue regarding verification of following expenses to the file of Ld. Assessing Officer despite of the fact that all the bill/ voucher were produced before him: a.Audit fee of Rs. 2,00,00,000/- b.Flood Controland Development expenses

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS. 13. That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in wrongly setting aside the issue regarding verification of following expenses to the file of Ld. Assessing Officer despite of the fact that all the bill/ voucher were produced before him: a.Audit fee of Rs. 2,00,00,000/- b.Flood Controland Development expenses

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

d) and (13(3) of the Act.\n6\nITA Nos.532 & 533/LKW/2014\nITA Nos.534 & 535/LKW/2014\nITA Nos.21 & 22/LKW/2019\nU.P. Awas Evam Vikas Parishad\n4. That the Ld. CIT(A) erred in law and the facts in not dealing with specific items of\nadditions made to the total income with reference to grounds on which such additions\nwhere made.\"\n2.1

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT RANGE-6, LUCKNOW

In the result, both the appeals in ITA Nos

13,000/-, the ld. Addl CIT DR drew our attention to the fact that the employees\nwho had committed the embezzlement had been identified and would be responsible\nfor reimbursing the amount to the bank. Furthermore, the bank had also taken an\ninsurance policy and therefore, there was no loss to the bank on this account. With\nregard

MR.SHITIJ DHAWAN,KANPUR vs. THE ASSESSING OFFICER, KANPUR

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Mr. Shitij Dhawan V. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur Tan/Pan:Acqpd3380G (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

TDS; that due to switchover of the Income Tax Website from TCS to Infosys, many glitches in the e-portal of the Department have occurred, for which extension of time has also been granted by the CBDT from time to time; and that therefore, there being no deliberate intention on the part of the assessee, but the delay in filing

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

d. Services of the trust has been provided without adequate consideration; e. Any property is purchased by trust from persons covered u/s 13(3) for more than adequate consideration; f. Any property is sold by trust to persons covered u/s 13(3) for consideration less than adequate; g. Funds of the trust exceeding 1000/- has been diverted; h. Funds

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

d. Services of the trust has been provided without adequate consideration; e. Any property is purchased by trust from persons covered u/s 13(3) for more than adequate consideration; f. Any property is sold by trust to persons covered u/s 13(3) for consideration less than adequate; g. Funds of the trust exceeding 1000/- has been diverted; h. Funds

KWALITY RESTAURANT,KANPUR vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 Kwality Restaurant V. The Cit(A) 16/97, The Mall Delhi Kanpur Tan/Pan:Aaafk8712F (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 18 10 2022 Date Of Pronouncement: 18 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 20.9.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of 115 Days In Filing The Present Appeal. The Assessee Has Filed An Application For Condonation Of Delay, Which Is Also Supported By An Affidavit. 3. I Have Gone Through The Application For Condonation Of Delay As Well As The Affidavit Filed By The Assessee & Heard The Contention Of The Ld. D.R. On The Issue Of Condonation Of Delay. The Ld. D.R. Has Objected To The Condonatiion Of Delay & Submitted That The Assessee Is Shifting The Blame Of Delay On Its Counsel. 4. Having Considered The Reasons Explained By The Assessee In The Application For Condonation Of Delay, I Find That The Assessee Has Explained The Cause Of Delay That Due To An Oversight Of The Counsel Of The Assessee, Necessary Steps For Filing

d), clause (e) and clause 0 which is consequential in nature. It is also proposed to omit the second proviso to the said section. These amendments will take effect from 1st April, 2004 and will, accordingly, apply in relation to the assessment year 2004-2005 and subsequent years." 42. The rationale for introduction of Section 43B was explained by this