MEDICAL EDUCATIONAL & CULTURAL DEVELOPMENT SOCIETY,KANPUR vs. ITO (EXEMPTION), KANPUR

In the result, all the three appeals of the Assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

1) of the Act of the CPC, Bangalore, vide order dated 05.02.2025 passed under section 154 of the Act on delay having been condoned by the Ld. CIT (Exemption), Lucknow. We note that the assessee has filed applications for condonation of delay in filing the Audit Report in Form 10B

MEDICAL EDUCATIONAL & CULTURE DEVELOPMENT SOCIETY,KANPUR vs. ITO (EXEMPTION), KANPUR

In the result, all the three appeals of the Assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

1) of the Act of the CPC, Bangalore, vide order dated 05.02.2025 passed under section 154 of the Act on delay having been condoned by the Ld. CIT (Exemption), Lucknow. We note that the assessee has filed applications for condonation of delay in filing the Audit Report in Form 10B

MEDICAL EDUCATIONAL & CULTURAL DEVELOPMENT SOCIETY,KANPUR vs. ITO (EXEMPTION), KANPUR

In the result, all the three appeals of the Assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

1) of the Act of the CPC, Bangalore, vide order dated 05.02.2025 passed under section 154 of the Act on delay having been condoned by the Ld. CIT (Exemption), Lucknow. We note that the assessee has filed applications for condonation of delay in filing the Audit Report in Form 10B

ARPIT KUMAR TOMAR,UTTAR PRADESH vs. INCOME TAX OFFICER, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer V. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. Pan:Ajbpt8004B (Appellant) (Respondent) Appellant By: Shri V. Balaji, Fca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 13 02 2025 Date Of Pronouncement: 24 02 2025 O R D E R

10B and condonation thereof vis a vis the circulars issued by CBDT in exercise of powers vested under section 119(2)(a) of the Income Tax Act, 1961 came up before the Hon’ble High Court of Judicature at Bombay in the case of Little Angels Education Society Vs Union of India and Others and Rev. c. F. Andrews Education

DEPUTY COMMISSIONER OF INCOME TAX(E), LUCKNOW vs. M/S. VYAVSAYIK PARIKSHA PARISHAD, LUCKNOW

In the result, the appeal of the Department is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2016-17 Dy. Cit (Exemptions) V. M/S Vyavsayik Pariksha Parishad Lucknow 2, Aliganj Lucknow Tan/Pan:Aaatv9447J (Appellant) (Respondent) Appellant By: Smt. Abha Kala Chanda, Cit (Dr) Respondent By: Shri Shubham Rastogi, C.A. Date Of Hearing: 17 08 2021 Date Of Pronouncement: 07 09 2021 O R D E R

condoning the delay in filing Form no. 10B, by the ld. CIT(Exemption), Lucknow. 6. We have heard the parties and have perused the material on record. The provisions of section 11(1

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

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)

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

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

CHARAK HELTH CARE & RURAL DEVELOPMENT SOCIETY,LUCKNOW vs. DCIT-CC-2, LUCKNOW

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

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

condonation of delay in filing First Appeal. The action of the Ld. CIT(A) is violative of the principles of natural justice and without considering the peculiar facts of the case and grievous loss caused to the Appellant on account of technical errors. 3. Because the Ld. CIT(A) has erred in computing the period of delay in filing First

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)

condone such delay as per section\n119(2)(b)\".\n\n6. 27. Since the appellant has not furnished any order passed by CIT(Exemption)\ncondoning the delay in filing of Form 10B, the AO has rightly denied the exemption\nclaimed u/s.11 of the Act and therefore, it does not warrant any interference.\nAppellant's Ground Nos.2 to 11 are partly

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

In the result, both appeals are partly allowed

condone such delay as per section\n119(2)(b)\".\n6. 27. Since the appellant has not furnished any order passed by CIT(Exemption)\ncondoning the delay in filing of Form 10B, the AO has rightly denied the exemption\nclaimed u/s.11 of the Act and therefore, it does not warrant any interference.\nAppellant's Ground Nos.2 to 11 are partly allowed

LALBAGH CHRISTIAN EDUCATIONAL SOCIETY,LUCKNOW vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.104/Lkw/2025 ननिाारण वर्ा/ Assessment Year: 2022-23 Lalbagh Christian Educational V. The Commissioner Of Society Income Tax (Exemption) Lal Bagh, Lucknow-226001. 5Th Floor, Tc-46, Vibhuti Khand, Gomti Nagar, Next To Lohia Hospital, Indra Nagar, Luckow-226010. Pan:Aaatl2080P अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Rakesh Garg, Adv प्रत्यर्थी कक और से /Respondent By: Shri Amit Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 07 07 2025 घोर्णा कक तारीख/ Date Of 10 07 2025 Pronouncement: O R D E R

1. Because the CIT (A) has erred on facts and in law in dismissing the appeal of the assessee overlooking the issue of condonation of delay caused in filing Form No. 10B, such delay being condonable as per section

UDAAN SEWA SAMITI,KANPUR NAGAR vs. CPC BANGLORE, KANPUR

The appeal of the assessee stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 Udaan Seva Samiti V. The Cpc 250/4, Juhi Lal Colony Bangalore Kanpur Nagar Uttar Pradesh Tan/Pan:Aaaau7543F (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 23.11.2023, Passed By The Addl/Jcit(A)-2, Mumbai For Assessment Year 2019-20. 3.1 The Brief Facts Of The Case Are That The Assessee Is A Society Registered Under Section 12Aa Of The Income Tax Act, 1961 (Hereinafter Called “The Act’). The Assessee-Society Filed Its Return Of Income For The Year Under Consideration Under Section 139(1) On 26.01.2021, Declaring Total Income At Nil. The Assessee-Society Had Claimed Exemption Of Rs.12,97,442/- Relating To The Amount Applied For Charitable & Religious Purposes During The Previous Year. The Central Processing Centre (Cpc) Processed The Return Under Section 143(1) Of The Act

condone the delay in filing of the appeal and admit the appeal for hearing. 6.0 The Ld. Authorized Representative for the assessee (Ld. A.R.) submitted that the assessee-society is registered under section 12A of the Act and in this case, Form 10B was filed belatedly by the assessee although the original Audit Report in Form 10B had been filed

KASHYAP DIVYA JYOTI SEWA SOCIETY,SONEBHADRA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, all three appeals are dismissed

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

10B. 5. As well as I also submit a rectification application on dated 17/12/2024 to the Ld. Commissioner of Income Tax (Exemption) to rectify the order no. ITBA/COM/F/17/2024-25/1070938253(1) dated 05/12/2024 but that is pending till today. Annexure……” 3. The facts of the case are that the assessee filed a series of applications on 20.02.20223 for condonation of delay

KASHYAP DIVYA JYOTI SEWA SOCIETY,SONEBHADRA vs. COMMISSIONER OF INCOME TAX (EXEMPTION(, LUCKNOW

In the result, all three appeals are dismissed

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

10B. 5. As well as I also submit a rectification application on dated 17/12/2024 to the Ld. Commissioner of Income Tax (Exemption) to rectify the order no. ITBA/COM/F/17/2024-25/1070938253(1) dated 05/12/2024 but that is pending till today. Annexure……” 3. The facts of the case are that the assessee filed a series of applications on 20.02.20223 for condonation of delay

KASHYAP DIVYA JYOTI SEWA SOCIETY,SONEBHADRA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, all three appeals are dismissed

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

10B. 5. As well as I also submit a rectification application on dated 17/12/2024 to the Ld. Commissioner of Income Tax (Exemption) to rectify the order no. ITBA/COM/F/17/2024-25/1070938253(1) dated 05/12/2024 but that is pending till today. Annexure……” 3. The facts of the case are that the assessee filed a series of applications on 20.02.20223 for condonation of delay

SUNIL KUMAR SINHA,LUCKNOW vs. ITO-1(4), LUCKNOW -NEW, LUCKNOW

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

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 Sunil Kumar Sinha V. The Ito-1(4) A-23, Vishnupuri Colony Lucknow - New Nahar Road, Near Shukla Chauraha Jankipuram, Lucknow Tan/Pan:Adpps6761A (Appellant) (Respondent) Appellant By: Smt. Neelam Diman, C.A. Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

section 10(10B) of the Act. 3.0 The Addl/JCIT(A)-4, Hyderabad dismissed the appeal of the assessee for the reason of there being a delay of 922 days in filing of the appeal before the Ld. First Appellate Authority. 4.0 Now, the assessee has approached this Tribunal challenging the dismissal of his appeal by the Addl/JCIT(A)-4, Hyderabad

M/S SHRI RADHE SHYAM SHRI KRISHAN EDUCATION SAMITI,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. M/S Shri Radhe Shyam Shri Krishan Vs. Shri. Jeotsnaa Johri, Cit Education Samiti, Vill. Post Kalan, Exemption, Income Tax Jalalabad, Distt. Shahjahanpur- Department, Lucknow, U.P. 242001 (Uttar Pradesh) Pan: Aaras7463D (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Adv Revenue By: Sh. Neeraj Kumar, Cit Dr Date Of Hearing: 02.09.2025 Date Of Pronouncement: 26.09.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit (Exemption), Lucknow Denying The Registration Of The Assessee Under Section 12A(1)(Ac)(Iii) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “1. The Learned Commissioner Of Income Tax (Exemptions) Lucknow Has Erred In Rejecting The Grant Of Registration U/S 12A Of The Income Tax Act, 1961 To The Assessee With Total Disregard To The Facts & Circumstances Of The Case. 2. The Assessee Reserves Its Right To Add, Amend, Alter Or Delete Any Ground Of Appeal At The Time Of Hearing Of Appeal.” 2. At The Very Outset, It Is Seen That The Appeal Is Delayed By 533 Days’. A Condonation Petition Has Been Filed By The Assessee In Which It Was Submitted That The Notices Were Sent To The Email Id Of The Assessee’S Former Tax Advisor Sh. Prabhjot Singh, Who Had Not Checked His Emails & Did Not Inform The Assessee Regarding The Receipt Of Notices. Furthermore, Even After Informing The Assessee, The Said Practitioner Was Of The View That The Said Order Was Rectifiable & Would Be Recalled. It Was Only After The Assessee Changed Its Tax Advisor That It Was Advised

condoning the delay. We note that the assessee does not stand to gain in any way from delaying the appeal and therefore, after considering the petition, we admit the appeal for adjudication. 4. The facts of the case are that the assessee had filed an application on 15.04.2022 for registration under section 12A(1)(ac)(iii) of the Income