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

TDS can not held to be non disclosure of the full particulars. In view of the aforesaid facts and circumstances, we find that the notice under Section 147 of the Act to the petitioner stands vitiated in non compliance or fulfilment of the second condition as laid down in the proviso to Section 147 of the Act.” Shri Anil Kumar

U.P SAMAJ KALYAN NIRMAN NIGAM LIMITED (NOW KNOWN AS U.P STATE CONSTRUCTION AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.),LUCKNOW vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, LUCKNOW

3 and 4 of the impugned order dated 08.01.2016 passed\nunder Section 263 of the Act, while passing aforesaid assessment order\ndated 29.03.2014. Therefore, we hold that Explanation 2 to Section 263 of\nthe Act, as invoked by the Ld. PCIT, is neither relevant nor applicable to the\nfacts of the present case. Accordingly, we set aside the impugned order

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)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

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)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

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)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

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)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

Section 263 of the Act which came\ninto effect from 01/06/2015 onwards. However, the same is used by him\nonly in the revision order passed u/s.263 of the Act. This goes to prove\nthat the assessee was never given an opportunity to address the\napplicability of provisions of Explanation 2 to Section 263 of the Act\nduring the course

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

143(3) dt. 23.04.2021 by NeFAC and adhoc addition of Rs. 25,00,000/- and 43B disallowances of Rs. 2,57,43,209/-, Ld. CIT(A) allowed the appeal against original order

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

143(3) dt. 23.04.2021 by NeFAC and adhoc addition of Rs. 25,00,000/- and 43B disallowances of Rs. 2,57,43,209/-, Ld. CIT(A) allowed the appeal against original order

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

143(3) dt. 23.04.2021 by NeFAC and adhoc addition of Rs. 25,00,000/- and 43B disallowances of Rs. 2,57,43,209/-, Ld. CIT(A) allowed the appeal against original order

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

143(3) of the Act wherein exemption u/s 11 was denied for the assessment year 2013-14 again the Assessing Officer completed the assessment u/s 148 of the Act and made further disallowances u/s 40(a)(ia) of the Act. These appeals were heard together therefore, for the sake of completeness a consolidated order is being passed. For the sake

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

143(3) of the Act wherein exemption u/s 11 was denied for the assessment year 2013-14 again the Assessing Officer completed the assessment u/s 148 of the Act and made further disallowances u/s 40(a)(ia) of the Act. These appeals were heard together therefore, for the sake of completeness a consolidated order is being passed. For the sake

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

143(3) of the Act wherein exemption u/s 11 was denied for the assessment year 2013-14 again the Assessing Officer completed the assessment u/s 148 of the Act and made further disallowances u/s 40(a)(ia) of the Act. These appeals were heard together therefore, for the sake of completeness a consolidated order is being passed. For the sake

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

143(3) of the Act wherein exemption u/s 11 was denied for the assessment year 2013-14 again the Assessing Officer completed the assessment u/s 148 of the Act and made further disallowances u/s 40(a)(ia) of the Act. These appeals were heard together therefore, for the sake of completeness a consolidated order is being passed. For the sake

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

143(3) of the Act wherein exemption u/s 11 was denied for the assessment year 2013-14 again the Assessing Officer completed the assessment u/s 148 of the Act and made further disallowances u/s 40(a)(ia) of the Act. These appeals were heard together therefore, for the sake of completeness a consolidated order is being passed. For the sake

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

TDS provision under section 40A(3) of the Act, where profit is\nestimated.\n\n4. Because the Ld. CIT(A) Lucknow-III has erred on facts & law while\nsustaining the addition of Rs.9,65,000/- being disallowances of expenses\nunder section 40A(3) of the Act, where profit is estimated.\n\n5. Because the Ld. CIT(A) Lucknow

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

3 of Form No. 10. Furthermore, he noted that the original Form No. 10-B furnished with the return had contained a note that there is no income accumulated or set apart for specified purposes under section 11(2). Thus, he held that the assessee had failed to meet the requirements of section

LEKHESHWAR EDUCATIONAL TRUST,AYODHYA vs. ITO EXEMPTION WARD, LUCKNOW

In the result, the appeal of the assessee stands allowed as indicated above

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2016-17 Lekheshwar Educational Trust V. Income Tax Officer Lekheshwar Complex Exemption Ward Naka By Pass Lucknow Faizabad (Ayodhya) Pan:Aaatl9836B (Appellant) (Respondent) Appellant By: Shri Shailendra Mishra, Advocate Respondent By: Shri Sanjev Krishna Sharma, D.R. Date Of Hearing: 10 07 2024 Date Of Pronouncement: 19 09 2024 O R D E R

TDS penalty Rs.16,970/- which was claimed ITA No.146/LKW/2024 Page 2 of 6 as revenue expense in Income and Expenditure account in the order u/s 154 r.w.s 143(3) of the I.T. Act, 1961. 3. That the learned Commissioner of Income-tax (Appeals), NFAC has erred in law and on facts in failing to consider that the order