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)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

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)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

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)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

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

charitable purpose, as these are the alleged bogus transactions- M/s Anandilal & Ganesh Podar Society Rs.75,00,000 Podar Education & Sports Trust Rs.50,00,000 Podar Education & Sports Trust Rs.1,50,00,000 Podar Education Trust Rs.1,00,00,000 -------------------- Total Rs.3,75,00,000/- The assessee has discharged its onus of proving the donations during the course of original assessment

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

charitable purpose, as these are the alleged bogus transactions- M/s Anandilal & Ganesh Podar Society Rs.75,00,000 Podar Education & Sports Trust Rs.50,00,000 Podar Education & Sports Trust Rs.1,50,00,000 Podar Education Trust Rs.1,00,00,000 -------------------- Total Rs.3,75,00,000/- The assessee has discharged its onus of proving the donations during the course of original assessment

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

section of society for \ncommercial area as certain percentage has to be made available for local shops and \nshops for barber, vegetable vendor etc. which are disposed-off through lottery \nsystem. It is this leftover part from 5% of saleable area that is sold though auction. \nFurthermore, the disposal of residential properties is done by an Authority as per \nthe

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

section of society for \ncommercial area as certain percentage has to be made available for local shops and \nshops for barber, vegetable vendor etc. which are disposed-off through lottery \nsystem. It is this leftover part from 5% of saleable area that is sold though auction. \nFurthermore, the disposal of residential properties is done by an Authority as per \nthe

ACIT(E), LUCKNOW vs. M/S. GANGOTRI HUMAN RESOURCES & DEVELOPMENT SOCIETY, ALLAHABAD

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.221/Lkw/2020 निर्धारण वर्ा / Assessment Year : 2014-15 Asstt. Commissioner Of Income Tax Exemption, Lucknow . . . . . . . अपीलार्थी / Appellant

253(2) of the Act. 2. The case was called twice, none appeared at the bequest of the assessee. Adverting to letter dt. 26/06/2024 the Ld. DR Smt. Pandey submitted that, due to pre-occupied official assignments & duties the case could not be prepared for representation/hearing and therefore needing some more time for preparation, hence department’s requests for adjournment

DISTRICT COOPERETIV BANK LTD,BARABANKI vs. DCIT/ACIT-3, LUCKNOW- NEW

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

Bench: Shri. Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 District Cooperative Bank V. Dcit/Acit-3 Barabanki Maka Satrikh Lucknow - New Faizabad-Lucknow Road Barabanki Tan/Pan:Aaaad2777N (Appellant) (Respondent) Appellant By: Shri B. P. Yadav, Cost Accountant Respondent By: Shri Sunil Kumar Rajwanshi, D.R. O R D E R

section 253(5) of the Act, that there was sufficient cause for delay in filing the appeal. ITA No.178/LKW/2022 Page 3 of 4 Accordingly, we condone the delay and the appeal is admitted for hearing on merits. (C) In the course of appellate proceedings in ITAT, a paper book containing the following particulars was filed from the assessee’s side

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

253 (SC) and Ponni Sugars and Chemicals Ltd. (2008) 306 ITR 392 (SC)\nlaving down the 'purpose test' to classify it as capital or revenue receipt, shall no\nmore hold good for subsidies received on or after 01.04.2015\n6. 9. Further, the Income Computation and Disclosure Standards (ICDS) as well\nas amendments made to Section 145B(3) also align with

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW

In the result, both appeals are partly allowed

Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)

253 (SC) and Ponni Sugars and Chemicals Ltd. (2008) 306 ITR 392 (SC)\nlaying down the 'purpose test' to classify it as capital or revenue receipt, shall no\nmore hold good for subsidies received on or after 01.04.2015\n\n6. 9. Further, the Income Computation and Disclosure Standards (ICDS) as well\nas amendments made to Section 145B(3) also align