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

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

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

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

58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. PAN: AAACF0233P . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Jt. Commissioner of Income Tax TDS, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : None for the Assessee Revenue by : Mr SK Sharma [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 25/06/2024 घोषणा की तारीख / Date of Pronouncement : 25/06/2024 आदेश / ORDER Per G. D. Padmahshali, AM; This

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

58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. PAN: AAACF0233P . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Jt. Commissioner of Income Tax TDS, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : None for the Assessee Revenue by : Mr SK Sharma [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 25/06/2024 घोषणा की तारीख / Date of Pronouncement : 25/06/2024 आदेश / ORDER Per G. D. Padmahshali, AM; This

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

58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. PAN: AAACF0233P . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Jt. Commissioner of Income Tax TDS, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : None for the Assessee Revenue by : Mr SK Sharma [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 25/06/2024 घोषणा की तारीख / Date of Pronouncement : 25/06/2024 आदेश / ORDER Per G. D. Padmahshali, AM; This

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

58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. PAN: AAACF0233P . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Jt. Commissioner of Income Tax TDS, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : None for the Assessee Revenue by : Mr SK Sharma [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 25/06/2024 घोषणा की तारीख / Date of Pronouncement : 25/06/2024 आदेश / ORDER Per G. D. Padmahshali, AM; This

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

58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. PAN: AAACF0233P . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Jt. Commissioner of Income Tax TDS, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : None for the Assessee Revenue by : Mr SK Sharma [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 25/06/2024 घोषणा की तारीख / Date of Pronouncement : 25/06/2024 आदेश / ORDER Per G. D. Padmahshali, AM; This

M/S MODEL TANNERS (INDIA) PVT. LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, KANPUR

In the result, both the appeals are partly allowed

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

58,862/- from Unit -1 & Rs. 52,73,053/- from Unit -2) to the Overseas entities and debited in the Profit & Loss Account under head sales promotion without deduction of income tax at source u/s 195 of the I.T. Act. As per. provisions of section 195 of the Income Tax, 1961 read with section 9(1) (vii), it is mandatory

M/S MODEL TANNERS (INDIA) PVT. LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, KANPUR

In the result, both the appeals are partly allowed

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

58,862/- from Unit -1 & Rs. 52,73,053/- from Unit -2) to the Overseas entities and debited in the Profit & Loss Account under head sales promotion without deduction of income tax at source u/s 195 of the I.T. Act. As per. provisions of section 195 of the Income Tax, 1961 read with section 9(1) (vii), it is mandatory

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

FUTURE PHARMA PVT.LTD,KANPUR vs. PR. CIT-1, KANPUR

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

58 persons TDS has not been made on the ground that the amount paid individually was less than Rs 15,000. The company has neither provided details of such recipients nor has the FAO sought details to identify such Persons and verify the genuineness of such payments. Director remuneration In reply, the assessee company has submitted that it has paid

M/S U.P STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-VI, KANPUR

58) of the "Act" operate in an altogether different context and direction then the provisions of section 36(1)(viii) of the Income Tax Act, 1961 and the analogy drawn by the learned CIT (A), for the purposes of upholding the applicability of Interest tax Act, 1974 in the case of the appellant, is misconceived and wholly unfounded 7.1 BECAUSE

PUSHPENDRA SINGH,RAEBARELI vs. DCIT CIRCLE,, FAIZABAD

In the result, the appeal of the assessee stands partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2018-19 Pushpendra Singh V. Dcit Circle, 680, Amar Nagar, Raebareli Faizabad/National E- (U.P)-229001. Assessment Centre Delhi Pan:Axbps1905L (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri R. R. N. Shukla, Addl. Cit(Dr) O R D E R

section 194C of the "Act" are not attracted and consequently, the expenses to the extent of Rs. 58,70,577/- could not have been subjected to disallowance u/s 40(a)(ia) of the "Act" so as to make an addition of 30% thereof. 3.3 BECAUSE as per the material and information placed on record the sums aggregating

THE ADDITIONAL DISTRICT MAGISTRATE JOINT ORGANISATION ,LUCKNOW vs. DY COMMISSIONER OF INCOME TAX (TDS), LUCKNOW

Appeals stand allowed accordingly

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No.125 To 127/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 To 2019-20 The Addl. District Magistrate, (Land Acquisition) Joint Organisation, Room No-42, Lucknow, Up-226001 Tan: Lkna07354E . . . . . . . अपीलार्थी / Appellant

section 194LA of the Act. In view of the aforestated failure, the Ld. AO held the assessee as ‘assessee in default’ for non/short deduction of tax u/s 201(1) of the Act and consequently determined the liability for non/short deduction of TDS and interest chargeable thereon u/s 201(1A) of the Act as under; Short/Non Total Demand Interest

THE ADDITIONAL DISTRICT MAGISTRATE JOINT ORGANISATION ,LUCKNOW vs. DY COMMISSIONER OF INCOME TAX (TDS), LUCKNOW

Appeals stand allowed accordingly

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No.125 To 127/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 To 2019-20 The Addl. District Magistrate, (Land Acquisition) Joint Organisation, Room No-42, Lucknow, Up-226001 Tan: Lkna07354E . . . . . . . अपीलार्थी / Appellant

section 194LA of the Act. In view of the aforestated failure, the Ld. AO held the assessee as ‘assessee in default’ for non/short deduction of tax u/s 201(1) of the Act and consequently determined the liability for non/short deduction of TDS and interest chargeable thereon u/s 201(1A) of the Act as under; Short/Non Total Demand Interest