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

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

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

253 CTR (SC) 305 wherein the reopening beyond four years from the end of relevant assessment year is held to be invalid by Hon’ble Supreme Court: Conclusion : Assessee having disclosed full details of its dealings in stocks and shares in its return while claiming that the loss incurred by it was a business loss, reopening of the assessment

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

253 CTR (SC) 305 wherein the reopening beyond four years from the end of relevant assessment year is held to be invalid by Hon’ble Supreme Court: Conclusion : Assessee having disclosed full details of its dealings in stocks and shares in its return while claiming that the loss incurred by it was a business loss, reopening of the assessment

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

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

253 of the Income-tax Act, 1961 -Revision - Of orders prejudicial to\ninterest of revenue Assessment year 2000-01 Whether merely because\nproper enquiry was not conduced by Assessing Officer, assessment\nprejudicial order would become Whether Held, no conclusion of\nCommissioner under section 263 that order of assessment is prejudicial to\ninterest of revenue is a matter of subjective satisfaction

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

1,19,751 3 104/LKW/2023 2010-11 8,30,213 4 103/LKW/2023 2011-12 6,50,983 5 102/LKW/2023 2012-13 48,253 ITAT-Lucknow Page 2 of 8 Finance & Accounts Officer DIOS, Lucknow Vs JtCIT ITA No.102 to 106/LKW/2023 4.2 Aggrieved assessee carried the matter in separate appeals before first appellate authority unsuccessfully. Therefore, the assessee came before

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

1,19,751 3 104/LKW/2023 2010-11 8,30,213 4 103/LKW/2023 2011-12 6,50,983 5 102/LKW/2023 2012-13 48,253 ITAT-Lucknow Page 2 of 8 Finance & Accounts Officer DIOS, Lucknow Vs JtCIT ITA No.102 to 106/LKW/2023 4.2 Aggrieved assessee carried the matter in separate appeals before first appellate authority unsuccessfully. Therefore, the assessee came before

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

1,19,751 3 104/LKW/2023 2010-11 8,30,213 4 103/LKW/2023 2011-12 6,50,983 5 102/LKW/2023 2012-13 48,253 ITAT-Lucknow Page 2 of 8 Finance & Accounts Officer DIOS, Lucknow Vs JtCIT ITA No.102 to 106/LKW/2023 4.2 Aggrieved assessee carried the matter in separate appeals before first appellate authority unsuccessfully. Therefore, the assessee came before

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

1,19,751 3 104/LKW/2023 2010-11 8,30,213 4 103/LKW/2023 2011-12 6,50,983 5 102/LKW/2023 2012-13 48,253 ITAT-Lucknow Page 2 of 8 Finance & Accounts Officer DIOS, Lucknow Vs JtCIT ITA No.102 to 106/LKW/2023 4.2 Aggrieved assessee carried the matter in separate appeals before first appellate authority unsuccessfully. Therefore, the assessee came before

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

1,19,751 3 104/LKW/2023 2010-11 8,30,213 4 103/LKW/2023 2011-12 6,50,983 5 102/LKW/2023 2012-13 48,253 ITAT-Lucknow Page 2 of 8 Finance & Accounts Officer DIOS, Lucknow Vs JtCIT ITA No.102 to 106/LKW/2023 4.2 Aggrieved assessee carried the matter in separate appeals before first appellate authority unsuccessfully. Therefore, the assessee came before

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. M/S. U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

253 (2) of the Income Tax Act, 1961 before Hon'ble Tribunal against the impugned order. 3. That various grounds taken by department does not arise out of the impugned order. The appeal by the department is wrong and liable to be dismissed as not maintainable 4. That the Ld. A.O. is wrong in not appreciating the fact that

BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

TDS verification was conducted at the branch of the\nbank during which, it was found that the bank had defaulted in deducting taxes at\nsource on the leave travel reimbursements granted to its employees as part of their\nsalary. The employees were granted tax exemption u/s 10(5) of the Act in respect of\nthis Leave Travel Concession/ reimbursements. However

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

253(1) of the Income Tax Act, 1961 [Now onwards ‘Act’] seeking relief against the impeached order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [Now onwards ‘CIT(A)’] passed u/s 250 of the Act dt.19/01/2024 pertinent to assessment year 2018-19 which in turn out of order rectification passed u/s 154 of the Act rejecting

STATE BANK OF INDIA, SMECCC-CODE-5030,KANPUR vs. ITO(TDS)-2, KANPUR

In the result, both the appeals of the assessee are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS)-II, Code-5030, Zonal Office, Kanpur Nagar. The Mall Road, Kanpur Nagar. PAN:AAACS8577K (Appellant) (Respondent) Appellant by None Respondent by Shri Sanjeev Krishna Sharma, Addl. CIT (D.R.) O R D E R PER BENCH: These two appeals have been filed by the assessee against impugned appellate orders, each dated 13/10/2022 passed by learned Commissioner of Income Tax (Appeals

STETE BANK OF INDIA, SMECCC CODE-5030,KANPUR vs. ITO (TDS)-, KANPUR

In the result, both the appeals of the assessee are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS)-II, Code-5030, Zonal Office, Kanpur Nagar. The Mall Road, Kanpur Nagar. PAN:AAACS8577K (Appellant) (Respondent) Appellant by None Respondent by Shri Sanjeev Krishna Sharma, Addl. CIT (D.R.) O R D E R PER BENCH: These two appeals have been filed by the assessee against impugned appellate orders, each dated 13/10/2022 passed by learned Commissioner of Income Tax (Appeals