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

section 12A of the Act. In the factual matrix before us, we find that on one hand the Ld. CIT(A) has condoned the delay

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

section 12A of the Act. In the factual matrix before us, we find that on one hand the Ld. CIT(A) has condoned the delay

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

delay in filing of Form 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

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

CENTRAL METHODIST CHURCH,LUCKNOW vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeal of the assessee is dismissed

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

section 2 Central Methodist Church A.Y. 2022-23 12A(1)(b) of the Income Tax Act, whereas the assessee had duly filed the Form No. 10B on 7.11.2022. It was pointed out that a petition for condonation of delay

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

M/S HINDUSTAN SEVA TRUST,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW

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

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

12A is delayed by 433 days while the appeal against the denial of approval under section 80G(5) is delayed by 462 days. The assessee has filed condonation

M/S HINDUSTAN SEVA TRUST,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW

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

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

12A is delayed by 433 days while the appeal against the denial of approval under section 80G(5) is delayed by 462 days. The assessee has filed condonation

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

12A of the "ACT" within the prescribed due date. 8. BECAUSE issue of allowability/dis-allowability of claim of exemption u/s 11 of the "Act" due to non-filing of audit report within the prescribed due date, being debatable, was beyond the scope of permissible adjustments u/s 143(1)(a) of the "Act" and consequently the "AddI/JCIT(A)" ought to have deleted

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

12A of the "ACT" within the prescribed due date. 8. BECAUSE issue of allowability/dis-allowability of claim of exemption u/s 11 of the "Act" due to non-filing of audit report within the prescribed due date, being debatable, was beyond the scope of permissible adjustments u/s 143(1)(a) of the "Act" and consequently the "AddI/JCIT(A)" ought to have deleted

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

12A of the "ACT" within the prescribed due date. 8. BECAUSE issue of allowability/dis-allowability of claim of exemption u/s 11 of the "Act" due to non-filing of audit report within the prescribed due date, being debatable, was beyond the scope of permissible adjustments u/s 143(1)(a) of the "Act" and consequently the "AddI/JCIT(A)" ought to have deleted

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

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

GALLANTT FOUNDATION( FORMERLY KNOWN AS GOVIND FOUNDATION),GORAKHPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, both the appeals of the assessee are allowed

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

delay is condoned and the case is admitted for decision on merits. AY-2023-24 Gallant Foundation (formerly known as Govind Foundation), Gorakhpur 6. Shri P.K. Kapoor, C.A. (hereinafter referred to as the ‘ld. AR’) appeared on behalf of the assessee. It was submitted that the ld. CIT(Exemption) was in error on her findings that the expenditure

GALLANTT FOUNDATION (FORMERLY KNOWN AS GOVIND FOUNDATION),GORAKHPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), LUCKNOW

In the result, both the appeals of the assessee are allowed

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

delay is condoned and the case is admitted for decision on merits. AY-2023-24 Gallant Foundation (formerly known as Govind Foundation), Gorakhpur 6. Shri P.K. Kapoor, C.A. (hereinafter referred to as the ‘ld. AR’) appeared on behalf of the assessee. It was submitted that the ld. CIT(Exemption) was in error on her findings that the expenditure

SAI SEVA SANSTHAN,KANPUR vs. COMMISSIONER OF INCOME TAX, LUCKNOW

The appeals of the assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

condone the delay in filing of the appeals and admit the appeals for hearing. 6. During the course of hearing, the Ld. Authorized Representative for the assessee (Ld. A.R.) submitted before us that the applications of the assessee for registration under section 12A