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-5, KANPUR vs. M.K.U PVT. LTD., KANPUR

In the result, appeal in ITA No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

24,121/-. The case was selected for scrutiny and assessment under section 143(3) of the Income Tax Act, 1961 was completed on an income of Rs.5,86,94,110/-. Subsequently, it came to the notice of the Department that the assessee had claimed expenditure of Rs.6.42 Crores paid to non-resident under various heads of expenditure viz., export commission

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

In the result, both the appeals in ITA Nos

section 2(24)(x) r.w.s.36(1)(va), the ld. AO\ndisallowed the entire contribution made by the employees during the relevant year\nand added the same back to the total income of the assessee. Furthermore, on perusal\nof financial statements, the ld. AO observed that the assessee had made provisions on\naccount of non-performing assets to the tune

UP GOVERNMENT EMPLOYEES WELFARE,LUCKNOW vs. ACIT, NFAC, DELHI, DELHI

In the result appeals in ITA No

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharyita Nos.743 & 746/Lkw/2024 & Ita No. 30/Lkw/2024 A.Y. 2017-18 U.P. Government Employees Vs. Assessing Officer, Nfac Welfare, Lucknow Pan:Aaatu0957A (Appellant) (Respondent) Assessee By: None Revenue By: Sh. Manu Chaurasia, Cit (Dr) Date Of Hearing: 15.04.2025 Date Of Pronouncement: 30.04.2025 O R D E R Per Bench.: These Three Appeals Have Been Filed By The Assessee Against The Orders Passed By The Ld. Cit(A), Nfac On 23.10.2024, 28.10.2024 & 2.01.2024 In The Appeals Preferred Against The Assessment Order Under Section 143(3), The Penalty Order Under Section 271Aac(1) & The Penalty Order Under Section 270A. The Grounds Of Appeal In These Three Appeals Are As Under:-

24)(x) read with section 36(1)(va) of the I.T. Act 1961. 9. A.O. has erred in imposing interest under section 234A, B, C, D. 10. The appellant craves leave to add, amend, alter or withdraw any ground of appeal or raise any new ground of appeal during the pendency of appeal.” ITA No.30/LKW/2025

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

24 of ITAT-Rules, 1963 and adjudicate the matter on merits with the able assistance from the Revenue. ITAT-Lucknow Page 1 of 8 Finance & Accounts Officer DIOS, Lucknow Vs JtCIT ITA No.102 to 106/LKW/2023 2. At the outset, after vouching sufficiency of reasons beyond undeliberate 43 days delay in instituting these five appeals, in the larger interest of justice

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

24 of ITAT-Rules, 1963 and adjudicate the matter on merits with the able assistance from the Revenue. ITAT-Lucknow Page 1 of 8 Finance & Accounts Officer DIOS, Lucknow Vs JtCIT ITA No.102 to 106/LKW/2023 2. At the outset, after vouching sufficiency of reasons beyond undeliberate 43 days delay in instituting these five appeals, in the larger interest of justice

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW., LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

24 of ITAT-Rules, 1963 and adjudicate the matter on merits with the able assistance from the Revenue. ITAT-Lucknow Page 1 of 8 Finance & Accounts Officer DIOS, Lucknow Vs JtCIT ITA No.102 to 106/LKW/2023 2. At the outset, after vouching sufficiency of reasons beyond undeliberate 43 days delay in instituting these five appeals, in the larger interest of justice

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

24 of ITAT-Rules, 1963 and adjudicate the matter on merits with the able assistance from the Revenue. ITAT-Lucknow Page 1 of 8 Finance & Accounts Officer DIOS, Lucknow Vs JtCIT ITA No.102 to 106/LKW/2023 2. At the outset, after vouching sufficiency of reasons beyond undeliberate 43 days delay in instituting these five appeals, in the larger interest of justice

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

24 of ITAT-Rules, 1963 and adjudicate the matter on merits with the able assistance from the Revenue. ITAT-Lucknow Page 1 of 8 Finance & Accounts Officer DIOS, Lucknow Vs JtCIT ITA No.102 to 106/LKW/2023 2. At the outset, after vouching sufficiency of reasons beyond undeliberate 43 days delay in instituting these five appeals, in the larger interest of justice

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

24,256/- being disallowance of expenses on\nnon adherence of TDS provision under head TDS @ 30% of expenses of Rs.\n3074000/- where profit is estimated.\n\n8. Whether on facts and circumstances of the case and in law, the CIT(A) erred in\ndeleting the addition of Rs.9,65,000/- being disallowances of expenses on\nnon adherence of TDS provision

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

24,30,890/- and on the contrary the Ld. C.I.T. (A) decided the issue of levy of Late Fee u/s 234E of 1. T. Act which was pertaining to the Separate Appeal of TDS of same Assessment Year. (3) The Ld. C.I.T. (A) erred in not considering that a Separate Appeal of Levy of Late Fee under 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

24,30,890/- and on the contrary the Ld. C.I.T. (A) decided the issue of levy of Late Fee u/s 234E of 1. T. Act which was pertaining to the Separate Appeal of TDS of same Assessment Year. (3) The Ld. C.I.T. (A) erred in not considering that a Separate Appeal of Levy of Late Fee under section

S.B.I RBO III (ADMIN OFFICE),KANPUR vs. DY. COMMISSIONER OF INCOME TAX (TDS), KANPUR

In the result, the appeal is allowed in the terms indicated above

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

24. The annual Circular on TDS from salaries for financial year 2013-14 (CBDT Circular No. 8/2013 dated 10 October 2013) clarifies that where the journey is performed in a circuitous route, the exemption is limited to what is admissible by the shortest route. Likewise, where the journey is performed in a circular form touching different places, the exemption

STATE BANK OF INDIA,,KANPUR vs. INCOME TAX OFFICER(TDS)-II, KANPUR

In the result, the appeal is allowed in the terms indicated above

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

24. The annual Circular on TDS from salaries for financial year 2013-14 (CBDT Circular No. 8/2013 dated 10 October 2013) clarifies that where the journey is performed in a circuitous route, the exemption is limited to what is admissible by the shortest route. Likewise, where the journey is performed in a circular form touching different places, the exemption

STATE BANK OF INDIA,,KANPUR vs. INCOME TAX OFFICER(TDS)-II, KANPUR

In the result, the appeal is allowed in the terms indicated above

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

24. The annual Circular on TDS from salaries for financial year 2013-14 (CBDT Circular No. 8/2013 dated 10 October 2013) clarifies that where the journey is performed in a circuitous route, the exemption is limited to what is admissible by the shortest route. Likewise, where the journey is performed in a circular form touching different places, the exemption

STATE BANK OF INDIA, FUND SETTLEMENT OFFICE,KANPUR vs. INCOME TAX OFFICER (TDS)-II, KANPUR

In the result, the appeal is allowed in the terms indicated above

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

24. The annual Circular on TDS from salaries for financial year 2013-14 (CBDT Circular No. 8/2013 dated 10 October 2013) clarifies that where the journey is performed in a circuitous route, the exemption is limited to what is admissible by the shortest route. Likewise, where the journey is performed in a circular form touching different places, the exemption

DY. COMMISSIONER OF INCOME TAX-VI, KANPUR vs. COMMERCIAL AUTOMOBILES PVT. LTD., KANPUR

In the result, the appeal of the Revenue is dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2006-07 Asstt. Commissioner Of Vs. M/S Commercial Automobiles Pvt. Ltd., Income Tax-5, Kanpur 84/105, Kailash Motors Building, G.T. Road, Afim Kothi, Kanpur-208003 Pan: Aaccc4267E (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Advocate Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 04.11.2025 Date Of Pronouncement: 24.11.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Revenue Against The Orders Of The Ld. Cit (A)- 2, Kanpur Dated 25.09.2017, Wherein The Ld. Cit(A) Has Partly Allowed The Appeal Of The Assessee Against The Orders Of The Ld. Ao Passed Under Section 143(3) Of The Income Tax Act, 1961, For The A.Y. 2006-07 On 23.12.2008. The Grounds Of Appeal Are As Under:- “1. That The Cit(A) Has Erred In Law & On Facts In Deleting The Addition Of Rs. 5,32,366/- U/S 14A Without Taken Into Consideration That The Expenditure Incurred In Relation To Exempt Income. 02. That The Cit(A) Has Erred In Law & On Facts In Deleting The Addition Of Rs. 99,56,258/-Without Appreciating That The Provisions Of Sec. 50C Have Been Invoked By The Assessing Officer On The Basis Of Stamp Valuation Of The Property. The Assessee Has Not Claimed Before The Assessing Office To Make The Reference To The Valuation Officer U/S 55A Of It Act, 1961. 3 That The Cit(A) Has Erred In Law & On Facts Of The Case In Deleting The Addition Of Rs. 3,20,90,164/- On Account Of Loss Claimed On Sale Of Shares Without Appreciating That The Transaction As Claimed Were Sham & Was Incorporated Only To Evade The Capital Gain Earned On The Sale Of Properties. The Cit(A) Has Erred In Law & On The Facts Of The Case In Ignoring The Facts Noted By The Assessing Officer Regarding The Transaction Of Sale Of Shares.

TDS Rs. 5,30,187/- ii. Out of bad debts claimed as unrecoverable Rs. 4,05,770/- iii. On account of cessation of liabilities under section 41(1) Rs. 2,82,364/- 2 Commercial Automobiles Pvt. Ltd. A.Y. 2006-07 iv. Inadmissible depreciation on car Rs. 33,762/- v. Misc. expenses Rs. 1,75,498/- vi. Addition on account

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