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. 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

A P S ACADEMY,LUCKNOW vs. INCOME TAX OFFICER-IV(1), LUCKNOW

In the result, the appeal of the assessee is partly allowed

Bench: Shri A.D Jain & Shri T.S. Kapoorassessment Year 2008-09 M/S A.P.S. Academy, The Income Tax Officer, 239, Leela Building, Vs. Ward –Iv(I), Senani Vihar, Lucknow Raibareilly Road, Lucknow Pan – Aaata 7665H (Appellant) (Respondent)

TDS. The matter in the original assessment related to disallowance of software development expenses u/s. 40(a)(ia) of the Act, whereas the matter in the 154 proceedings related to depreciation on software development. The provisions of Section

AMAN INFRAPROPERTIES P. LTD,LUCKNOW vs. ACIT RANGE-1, LUCKNOW

In the result, the appeal of the assessee in ITA

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS, vide order dated 23.09.2021 in assessee’s own case on an another issue. Against the impugned order of the ld. CIT(A), NFAC dated 3.1.2023, the assessee moved an application under section 154

AMAN INFRAPROPERTIES P. LTD,LUCKNOW vs. ACIT RANGE-1, LUCKNOW

In the result, the appeal of the assessee in ITA

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS, vide order dated 23.09.2021 in assessee’s own case on an another issue. Against the impugned order of the ld. CIT(A), NFAC dated 3.1.2023, the assessee moved an application under section 154

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 u/s 154

PRATHVI RAJ,LUCKNOW vs. DCIT, LUCKNOW

In the result, appeal filed by the assessee stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2009-10 Prathvi Raj V. The Dcit P-248, 1St Floor, Nehru Enclave Lucknow Gomit Nagar, Lucknow Tan/Pan:Adbpp5752G (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 04 09 2024 Date Of Pronouncement: 30 09 2024 O R D E R

TDS of Rs.63,236/- and interest on housing loan of Rs.1,25,366/-. The assessee filed a rectification application under section 154

U P SUGAR MILLS COGEN ASSOCIATION,LUCKNOW vs. AO EXEMPTION CIRCLE , LUCKNOW

The appeal of the assessee is ALLOWED in above terms

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Subhash Malguriaआयकर अपऩल सं. / Ita No.145/Lkw/2024 निर्धारण वषा / Assessment Year : 2018-19 Up Sugar Mills Cogen Association, 403, Chintels House,16-Station Road, Lucknow, Up-226001 Pan: Aaatu2238A . . . . . . . अपीलार्थी / Appellant

TDS to ₹11,60,810/-. 2.3. In response to intimation, the assessee approached Revenue u/s 154 of the Act on 23/03/2022 with a request to reprocess by correcting mistake in (a) denying exemption (b) disallowing expenditure against the income. The Revenue rejected the request in limine on 16/09/2022 stating that, ‘latest return for the same PAN & AY has been transferred

PROVL. DIV. PWD HAMIRPUR.,HAMIRPUR vs. THE ADDL. CIT-TDS, KANPUR

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 201(1)/201(1A) of the Act is bad in law and be quashed. 5. That the CIT(A) has failed to upholding the order passed u/s 154 of the Act, is contrary to the provisions, bad in law, and be quashed.” (B) Facts of the case, in brief, are that in this case, a TDS

NATIONAL HIGHWAY AUTHORITY OF INDIA,KANPUR vs. A CIT (TDS), KANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Nikhil Choudharyassessment Year: 2012-13 National Highway Authority V. Addl. Cit (Tds) Of India 7/199, Radiance Town, 53, Basant Vihar, Naubasta, Swaroop Nagar, Kanpur- Kanpur-208021. 208002. Pan:Aaatn1936H (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv. Respondent By: Shri Amit Kumar, Cit(Dr) Date Of Hearing: 06 10 2025 Date Of Pronouncement: 17 10 2025 O R D E R

TDS) and as upheld by the CIT(NFAC), overlooking and ignoring the petition for rectification u/s 154 of the act, being totally in disregard to the provision of the act, being violative to the principles of natural justice, totally unwarranted be quashed. 6. Because there being neither failure to the deduct whole or any part of the tax, the discrepancy

HARSAHAIMAL SHIAMLAL JEWELLERS PVIVATE LIMITED,BAREILLY vs. PCIT(CENTRAL), BAREILLY

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Harsahaimal Shiamlal Jewellers Shri Vimalendu Verma, Private Limited, 148, Civil Lines, Vs. Pcit (Central), Lucknow, U.P. Bareilly, U.P.-243001 Pan:Aacch3785L (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 06.08.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Under Section 263 Of The Act, Passed By The Ld. Pcit, Central ,Lucknow On 17.02.2022, Setting Aside The Orders Of The Ld. Assessing Officer, Passed Under Section 143(3) Of The Income Tax Act On 29.07.2019. The Grounds Of Appeal Preferred, Are As Under:-

TDS returns, details regarding donations, details regarding unsecured loans, details of statutory payments and additions to fixed assets, confirmations for purchases made by the assessee company and ledgers and documentary evidences of all expenses, which had been called for by the ld. AO vide his notice dated 27.07.2019. It was, therefore, submitted that everything that had been called

M/S. ADICON BUILDERS & PROMOTERS PRIVATE LIMITED,KANPUR vs. INCOME TAX OFFICER, WARD - 6(1), KANPUR

In the result, the appeal of the assessee stands partly allowed

Bench: Shri T. S. Kapoorassessment Year:2012-13

section 40(a)(ia) of the Act and therefore, he issued notice u/s 154 of the Act for rectification. In view of the notices issued by the Assessing Officer u/s 154 of the Act, the assessee, vide reply dated 09/12/2015, submitted that assessee had not deducted TDS

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

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

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

JIL INFORMATION TECHNOLOGY LIMITED,NEW DELHI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeal of the assessee is partly allowed

section 14A of the Act. The CIT(A) did\nneither appreciate the facts of the case nor legal aspects of\nthe case and confirmed the addition.\nMoreover, with a view to assist the Hon'ble Bench, following\npapers are placed in paper book.\n(i)\nCopies of correspondences made with the foreign\nagents are placed at pages

SHIVANSH INFRAESTATE PVT. LTD.,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, , GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

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

154 read with 200A of IT Act pertaining to FY 2014-15 (3rd quarter in Form 26Q) without appreciating that the late fee u/s 234E cannot be charged relating to period of tax deduction prior to 01.06.2015. 2- That the Ld CIT(Appeals) erred on facts and in law in not considering that the mechanism provided for computation of Fees

SHIVANSH INFRAESTATE PVT.LTD.,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX. CENTERALIZED PROCESSING CELL-TDS\, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

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

154 read with 200A of IT Act pertaining to FY 2014-15 (3rd quarter in Form 26Q) without appreciating that the late fee u/s 234E cannot be charged relating to period of tax deduction prior to 01.06.2015. 2- That the Ld CIT(Appeals) erred on facts and in law in not considering that the mechanism provided for computation of Fees

SHIVANSH INFRAESTATE PVT. LTD.,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTERALIZED PROCESSING CELL-TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

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

154 read with 200A of IT Act pertaining to FY 2014-15 (3rd quarter in Form 26Q) without appreciating that the late fee u/s 234E cannot be charged relating to period of tax deduction prior to 01.06.2015. 2- That the Ld CIT(Appeals) erred on facts and in law in not considering that the mechanism provided for computation of Fees