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

iii)accordingly, the appellant has already been held to be eligible for registration under section 12A in terms of the aforesaid order of the Hon’ble ITAT (iv) in pursuance of the said order dated 25.07.2005, the Ld. CIT had already issued certificate of registration under section 12A dated 17.01.2006 which covers the year under reference also. 9. That

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

iii)accordingly, the appellant has already been held to be eligible for registration under section 12A in terms of the aforesaid order of the Hon’ble ITAT (iv) in pursuance of the said order dated 25.07.2005, the Ld. CIT had already issued certificate of registration under section 12A dated 17.01.2006 which covers the year under reference also. 9. That

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

iii)accordingly, the appellant has already been held to be eligible for registration under section 12A in terms of the aforesaid order of the Hon’ble ITAT (iv) in pursuance of the said order dated 25.07.2005, the Ld. CIT had already issued certificate of registration under section 12A dated 17.01.2006 which covers the year under reference also. 9. That

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

iii)accordingly, the appellant has already been held to be eligible for registration under section 12A in terms of the aforesaid order of the Hon’ble ITAT (iv) in pursuance of the said order dated 25.07.2005, the Ld. CIT had already issued certificate of registration under section 12A dated 17.01.2006 which covers the year under reference also. 9. That

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

TDS and grant the benefit to the assessee as per law. On the issue of charging of interest under section 234A, 234B and 234C, holding that the charging of interest was mandatory, he rejected the plea of the assessee but directed the ld. AO to allow the consequential relief that would arise as a result of the decisions made

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

TDS and grant the benefit to the assessee as per law. On the issue of charging of interest under section 234A, 234B and 234C, holding that the charging of interest was mandatory, he rejected the plea of the assessee but directed the ld. AO to allow the consequential relief that would arise as a result of the decisions made

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

Accordingly all four additional grounds filed by the revenue in Appeal numbers 532 & 533 of 2014, stand dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

TDS and grant the benefit to the assessee as per law. On the issue of charging of interest under section 234A, 234B and 234C, holding that the charging of interest was mandatory, he rejected the plea of the assessee but directed the ld. AO to allow the consequential relief that would arise as a result of the decisions made

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

TDS and grant the benefit to the assessee as per law. On the issue of charging of interest under section 234A, 234B and 234C, holding that the charging of interest was mandatory, he rejected the plea of the assessee but directed the ld. AO to allow the consequential relief that would arise as a result of the decisions made

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

TDS and grant the benefit to the assessee as per law. On the issue of charging of interest under section 234A, 234B and 234C, holding that the charging of interest was mandatory, he rejected the plea of the assessee but directed the ld. AO to allow the consequential relief that would arise as a result of the decisions made

TINICH SAHKARI GANNA SAMITI LIMITED,BASTI vs. ITO, , BASTI

Bench: Shri. Sudhanshu Srivastava

TDS was made u/s.194H of the Act. Less: 1/3 for expenses by estimate Rs.11,85,859/- Rs.23,71,717/- Interest income as per ITR Rs.2,86,061/- Total Taxable income (rounded off) Rs.26,57,780/- ITA No.295/LKW/2023 Page 7 of 28 3.1 The AO completed the assessment under section 143(3) of the Act, assessing the total income at Rs.26

TINICH SAHKARI GANNA SAMITI LIMITED,BASTII vs. ITO, BASTI

Bench: Shri. Sudhanshu Srivastava

TDS was made u/s.194H of the Act. Less: 1/3 for expenses by estimate Rs.11,85,859/- Rs.23,71,717/- Interest income as per ITR Rs.2,86,061/- Total Taxable income (rounded off) Rs.26,57,780/- ITA No.295/LKW/2023 Page 7 of 28 3.1 The AO completed the assessment under section 143(3) of the Act, assessing the total income at Rs.26

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. 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

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

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

In the result, both appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

2(14)(iii) deals specifically that agricultural land, which falls under municipal limits, that’s why those are capital assets and capital gains on transfer of such land is chargeable to tax. Said situations of capital gains fall under clause (a) of section 10(37) of the Act. vi. Appellant never claimed exemption from income tax for transfer of agricultural

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

In the result, both appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

2(14)(iii) deals specifically that agricultural land, which falls under municipal limits, that’s why those are capital assets and capital gains on transfer of such land is chargeable to tax. Said situations of capital gains fall under clause (a) of section 10(37) of the Act. vi. Appellant never claimed exemption from income tax for transfer of agricultural

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

TDS and grant the benefit to the assessee as per law. On the issue of charging of interest under section 234A, 234B and 234C, holding that the charging of interest was mandatory, he rejected the plea of the assessee but directed the ld. AO to allow the consequential relief that would arise as a result of the decisions made