M/S U.P HINDI SANSTHAN,LUCKNOW vs. COMMISSIONER OF INCOME TAX -(EXEMPTION), LUCKNOW

In the result, both appeals are partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 M/S. U.P. Hindi Sansthan. Commissioner Of Income V. 6, Hindi Sansthan, Mg Road, Tax (Exemptions) Hazratganj, Lucknow-226001. T.C. 46V, 5Th Floor, Upsidc Ltd, Vibhuti Khand, Gomti Nagar, Lucknow-226010. Pan:Aaaau1297Q (Appellant) (Respondent) Assessment Year: 2016-17 Dy. Commissioner Of Income V. M/S. U.P. Hindi Sansthan. Tax (Exemptions) 6, Hindi Sansthan, Mg T.C. 46V, 5Th Floor, Upsidc Ltd, Road, Hazratganj, Lucknow- Vibhuti Khand, Gomti Nagar, 226001. Lucknow-226010. Pan:Aaaju0103A (Appellant) (Respondent) Appellant By: Shri Hariom Rastogi, C.A. Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 12 11 2024 Date Of Pronouncement: 20 11 2024 O R D E R

delay condoned from appropriate authority. Till that no such decision on both point has been received from assessee in this office. As the assessment is getting barred by limitation there is no other option left but to charge this amount to tax. 5. During the examination of written reply as well as online data submitted by assessee, it is found

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

In the result, both appeals are partly allowed

condonation of delay in\nfiling of Form No.10B was not furnished, and the respective finding of both the lower\nauthorities being factually incorrect, the assessee's claim of exemption u/s 11 of the Act\ndeserves to be accepted.\n8\nBECAUSE each ground taken in appeal is mutually exclusive and without\nprejudice to each other.\n9.\nBECAUSE the order appealed against

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)

condonation of delay in\nfiling of Form No.10B was not furnished, and the respective finding of both the lower\nauthorities being factually incorrect, the assessee's claim of exemption u/s 11 of the Act\ndeserves to be accepted.\n\n8 BECAUSE each ground taken in appeal is mutually exclusive and without\nprejudice to each other.\n\n9. BECAUSE the order

KWALITY RESTAURANT,KANPUR vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

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

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 Kwality Restaurant V. The Cit(A) 16/97, The Mall Delhi Kanpur Tan/Pan:Aaafk8712F (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 18 10 2022 Date Of Pronouncement: 18 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 20.9.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of 115 Days In Filing The Present Appeal. The Assessee Has Filed An Application For Condonation Of Delay, Which Is Also Supported By An Affidavit. 3. I Have Gone Through The Application For Condonation Of Delay As Well As The Affidavit Filed By The Assessee & Heard The Contention Of The Ld. D.R. On The Issue Of Condonation Of Delay. The Ld. D.R. Has Objected To The Condonatiion Of Delay & Submitted That The Assessee Is Shifting The Blame Of Delay On Its Counsel. 4. Having Considered The Reasons Explained By The Assessee In The Application For Condonation Of Delay, I Find That The Assessee Has Explained The Cause Of Delay That Due To An Oversight Of The Counsel Of The Assessee, Necessary Steps For Filing

delay of 115 days in filing the present appeal is condoned. 5. None has appeared on behalf of the assessee when this appeal was called for hearing, however, an application for adjournment has been filed by the Authorised Representative of the assessee, which is considered and rejected, as the ground for seeking adjournment is very vague. Further, the issue raised

SRI SAINATH ASSOCIATES,LUCKNOW vs. DY.CIT-6, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

condone the delay in filing of this appeal and admit the appeal for decision on merits. I.T.A. No.649/Lkw/2024 Assessment Year:2017-18 2 (C) In this case, the assessment order dated 01.12.2019 was passed by the Assessing Officer (“AO”), u/s 143(3) of the Act whereby the assessee’s total income was determined at Rs.1,77,68,734/- as against

M/S GULATI EXTRUSIONS PVT. LTD,KANPUR vs. DCIT, CIRCLE-2(1)(1), KANPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 M/S Gulati Extrusions Pvt. Ltd. V. The Dcit 17-A, Co-Operative Industrial Circle 2(1)(1) Estate Kanpur Kanpur Tan/Pan:Aaacg5008M (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 18 10 2022 Date Of Pronouncement: 18 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 1.3.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of Five Days In Filing The Present Appeal. The Director Of The Assessee Company Has Filed An Application For Condonation Of Delay, Stating Therein That The Papers Required For Filing The Appeal Was Sent Through Speed Post On 27.4.2021 Well Within The Limitation Period, However The Same Was Delivered By The Postal Authorities In The Office Of The Tribunal On 5.5.2021. It Was Further Stated That Since The Nominal Delay Of Five Days Was Due To Late Delivery Of The Dak By The Postal Authorities, The Delay May Be Condoned & The Appeal Be Admitted For Hearing. Having Carefully Perused The Application For Condonation Of Delay, I Find That There Was Sufficient Cause For The Delay In Filing Of The Appeal. Accordingly, The Delay Of 5 Days Is Condoned & Admit This Appeal For Hearing.

delay of 5 days is condoned and admit this appeal for hearing. Page 2 of 23 3. None has appeared on behalf of the assessee when this appeal was called for hearing, however, an application for adjournment has been filed by the Authorised Representative of the assessee. At the outset, it is noticed that the issue involved in this appeal

M/S APCO INFRATECH PVT. LTD.,LUCKNOW vs. D/ACIT-1,CENTRAL-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

condone the delay. Accordingly, we do not treat the appeal of Revenue as barred by limitation. The appeal is treated as having been filed in time, and is being decided on merits. In this appeal filed by Revenue, first issue in dispute is assessee’s claim for deduction u/s 80IA of the Act amounting to Rs.2

ASSTT. COMMISSIONER OF INCOME TAX, CC-1, LUCKNOW, AAYAKAR BHAWAN, ASHOK MARG, LUCKNOW vs. APCO INFRATECH PVT. LTD., VIBHUTI KHAND GOMTI NAGAR LKO

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

condone the delay. Accordingly, we do not treat the appeal of Revenue as barred by limitation. The appeal is treated as having been filed in time, and is being decided on merits. In this appeal filed by Revenue, first issue in dispute is assessee’s claim for deduction u/s 80IA of the Act amounting to Rs.2

M/S. APCO INFRATECH PVT. LTD.,LUCKNOW vs. ACIT-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

condone the delay. Accordingly, we do not treat the appeal of Revenue as barred by limitation. The appeal is treated as having been filed in time, and is being decided on merits. In this appeal filed by Revenue, first issue in dispute is assessee’s claim for deduction u/s 80IA of the Act amounting to Rs.2

SMT.SATYAWATI MEMORIAL EDUCATIONAL AND CHARITABLE TRUST,FAIZABAD vs. CIT EXEMPTION, LUCKNOW

In the result, the appeal of the Assessee is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Smt. Satyawati Memorial Educational V. The Cit (Exemption) & Charitable Trust Lucknow Satyawati Sadan, 4/4/326 Khaswaspura, Ayodhya Road Faizabad Tan/Pan:Aajts7143K (Appellant) (Respondent) Appellant By: Shri Shailendra Mishra, Advocate Respondent By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 25 07 2022 Date Of Pronouncement: 22 08 2022 O R D E R

delay of 81 days in filing of the appeal is, hence, condoned. 5. The ld. Counsel for the assessee has submitted that the ld. CIT (E) has erred in law and on facts in not appreciating the fact that the activities of the Applicant Trust are solely confined to running of educational institutions and no other activity mentioned

M/S. VANI SYSTEMS PRIVATE LIMITED,LUCKNOW vs. INCOME TAX OFFICER- 6(4), LUCKNOW

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

condoning the delay has erred in law in dismissing the appeal as barred by limitation, the order passed by the CIT(A) be set-aside/quashed. 1 M/s Vani Systems Private Limited A.Y. 2016-17 3. Because the case was selected for the purposes of limited scrutiny and no addition/ variation has been made in the assessment as mentioned

SAHAKARI GANNA VIKAS SAMITI LTD,,BAGHAULI, HARDOI vs. THE ITO, RANGE-3(2), HARDOI

The appeals of the assessee are allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava

condone the delay in filing of the appeals and admit the appeals for hearing. 6.0 The Ld. A.R. submitted that in both the appeals, the AO has disallowed assessee’s claim under section 80P of the Act ITA Nos.218 & 219/LKW/2022 Page 9 of 10 completely ignoring the settled judicial precedents which are in favour of the assessee. He placed specific

SAHKARI GANNA VIKAS SAMITI LTD. ,BAGHAULI, HARDOI vs. THE ITO RANGE-3(3), HARDOI

The appeals of the assessee are allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava

condone the delay in filing of the appeals and admit the appeals for hearing. 6.0 The Ld. A.R. submitted that in both the appeals, the AO has disallowed assessee’s claim under section 80P of the Act ITA Nos.218 & 219/LKW/2022 Page 9 of 10 completely ignoring the settled judicial precedents which are in favour of the assessee. He placed specific

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

condone the delay. Accordingly, we do not treat the appeal of\nRevenue as barred by limitation. The appeal is treated as having been filed\nin time, and is being decided on merits. In this appeal filed by Revenue,\nfirst issue in dispute is assessee's claim for deduction u/s 80IA of the Act\namounting to Rs.2

M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

condone the delay. Accordingly, we do not treat the appeal of\nRevenue as barred by limitation. The appeal is treated as having been filed\nin time, and is being decided on merits. In this appeal filed by Revenue,\nfirst issue in dispute is assessee's claim for deduction u/s 80IA of the Act\namounting to Rs.2

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

delay in filing of this Cross Objection is condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals

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

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

delay in filing of this Cross Objection is condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals

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

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

delay in filing of this Cross Objection is condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals

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

delay in \nfiling of this Cross Objection is condoned; and the Cross Objection is \nadmitted for hearing, on merits. \n(B) In the course of appellate proceedings in Income Tax Appellate \nTribunal, (“ITAT” for short), following paper book were filed from the \nassessee’s side:\n14 \nINDEX\n**********\nSIR, RAKESH KUMAR PANDEY\n(PAN-ATIPP6520B)\n1. Copy of ITR along