ABHAY CHARAN TEACHING INSTITUTE OF VEDIC EDUCATION ASSOCIATION,LUCKNOW, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, UTTAR PRADESH, LUCKNOW, UTTAR PRADESH

In the result, both appeals of the assessee in ITA Nos

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

establish compliance through this period. 8. Further, the Impugned Order of the Ld. CIT(E) will cause great injustice to the students studying in the ACTIVE Gurukuls run by the Appellant for providing education to these students.” 2. At the very outset, it is noticed that both the appeals are delayed by 45 days. Condonation application has been filed

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

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 and COs before us, was filed from assessee’s side

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

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 and COs before us, was filed from assessee’s side

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

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 and COs before us, was filed from assessee’s side

SHRI NARESH KUMAR YADAV,LUCKNOW vs. INCOME TAX OFFICER- 1(5), LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Shri. A. D. Jainassessment Year: 2011-12 Shri Naresh Kumar Yadav V. Ito-1(5) Vill. & Post Madiyaon Lucknow Lucknow Tan/Pan:Aebpy8040D (Appellant) (Respondent) Appellant By: Shri Prashant Kumar Verma, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 12 07 2022 Date Of Pronouncement: 26 07 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-1, Lucknow, Dated 11.10.2019, For Assessment Year 2011- 12, Raising The Following Original Grounds Of Appeal: 1. Because, The Whole Assessment Order Impugned In The Present Appeal Stands Wholly Vitiated As There Can Be No Reason To Believe That Income Has Escaped Assessment U/S 147/144 On The Ground Of Mere Cash Deposits In The Bank Account Amounting To Rs.12,98,000/- Therefore, The Entire Assessment Proceedings Are Liable To Be Held As Nullity & Without Jurisdiction. 2. Because, The Assessment Order Impugned In The Present Appeal Stands Wholly Vitiated As There Can Be No Reason To Believe On The Basis Of Air Information That Income Has Escaped Assessment U/S 147/144 On The Ground Of Mere Cash Deposits In Bank Account Amounting Rs.12,98,000/-. Therefore, The Entire Assessment Proceedings Are Liable To Be Held As Nullity & Without Jurisdiction.

condone the delay. 4. The brief facts of the case are that the assessee is a Class IV Government employee, working in the Indian Railways. For the year under consideration, the assessee did not file return of income, as his income was below the taxable limit. The case of the assessee was selected for scrutiny. As per information available with

CHARTERED ACCOUNTANTS SPORTS ASSOCIATION,UTTAR PRADESH, LUCKNOW vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW, UTTAR PRADESH, LUCKNOW

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2023-24 Chartered Accountants Sports Commissioner Of Income Tax Association, B-2/878, Vinay Vs. (Exemptions), Lucknow Khand Gomtinagar, Lucknow- 226010, U.P. Pan:Aaeac2488B (Appellant) (Respondent) Assessee By: Sh. Aakash Agrawal, C.A. Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 7.08.2024 Date Of Pronouncement: 30.09.2024 O R D E R Per Nikhil Choudhary: This Is An Appeal Filed Against The Order Of Ld. Cit(Exemptions), Under Section 12Ab(1) (B) (Ii) Of The Income Tax Act, 1961 Rejecting The Application Of The Assessee Dated 26.09.2022 For Registration Under Section 12A(1)(Ac)(V) Of The Income Tax Act, 1961. The Grounds Of Appeal Preferred Are As Under:- “1. That The Ld. Cit(Exemptions) Has Erred In Law & On Facts By Rejecting The Application Filed In Form 10Ab Under Sub Clause (V) Of Clause (Ac) Of Sub-Section 1 Of Section 12A Due To Modification In Objects To The Assessee Society By Holding That Form 10Ac Is Valid For Five Years From Ay 2022-23 To Ay 2026-27 Without Appreciating The Fact That The Assessee Had Filed Application Within 30 Days From The Date Of Adoption/Modification Of The Objects Of The Society. 2. That The Ld. Cit(Exemptions) Has Erred In Law By Inadvertently Invoking Sub Clause (Iii) Of Clause (Ac) Of Sub-Section 1 Of Section 12A Inpsite Of The 1 A.Y. 2023-24 Chartered Accountants Sports Association Fact That Its Mentioned In Para 1 Of Order That Said Application Is Filed Under Sub Clause (V) Of Clause (Ac) Of Sub-Section 1 Of Section 12A. Therefore, Rejection Of Registration U/S 12A(1)(Ac)(V) Of The Income Tax Act, 1961 Is Not Correct & The Registration Should Be Granted. 3. That The Assessee Craves Leave To Add / Alter Any Of The Grounds Of Appeal On Or Before The Date Of Hearing.”

delay is condoned. 3. Shri. Akash Agarwal, C.A., appearing on behalf of the assessee took us through the facts of the case and pointed out that the rejection of the application had taken place on a mis-appreciation of the fact that the assessee was not filing an application for conversion of provisional registration into permanent registration but rather

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

condoned the same and proceeded the case/s on merits. 3. Since the facts and solitary issue involved in this bunch of appeals are identical, on no objection from the Revenue, for the sake of brevity these appeals are heard together for a common and consolidated order. 4. Briefly stated the facts culled out of case records are that

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

condoned the same and proceeded the case/s on merits. 3. Since the facts and solitary issue involved in this bunch of appeals are identical, on no objection from the Revenue, for the sake of brevity these appeals are heard together for a common and consolidated order. 4. Briefly stated the facts culled out of case records are that

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

condoned the same and proceeded the case/s on merits. 3. Since the facts and solitary issue involved in this bunch of appeals are identical, on no objection from the Revenue, for the sake of brevity these appeals are heard together for a common and consolidated order. 4. Briefly stated the facts culled out of case records are that

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

condoned the same and proceeded the case/s on merits. 3. Since the facts and solitary issue involved in this bunch of appeals are identical, on no objection from the Revenue, for the sake of brevity these appeals are heard together for a common and consolidated order. 4. Briefly stated the facts culled out of case records are that

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

condoned the same and proceeded the case/s on merits. 3. Since the facts and solitary issue involved in this bunch of appeals are identical, on no objection from the Revenue, for the sake of brevity these appeals are heard together for a common and consolidated order. 4. Briefly stated the facts culled out of case records are that