KRISHI UTPADAN MANDI SAMITI, RURA,RURA, KANPUR DEHAT vs. CPC, BANGALORE ITO (EXEMPTION), KANPUR

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

Bench: Shri Anadee Nath Misshra

condone the delay. 4.5 Further, the provisions of Section 249(3) lay down that an appeal may be admitted after the expiration of the said period, if the CIT(A) is satisfied that the appellant had sufficient cause for not presenting the appeal within that period. In this case the appellant should have filed the appeal against order

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

condonation of delay in filing Form No.10B for the assessment year 2018-19 and onwards cannot be said to be arbitrary or irrational. Therefore, the general order passed by the CBDT in this regard under section 119(2)(b) cannot be faulted.” Page 7 of 14

SANT HARAJINDAR SINGH,PILIBHIT vs. INCOME TAX OFFICERITO-2(4), PILIBHIT-1, PILIBHIT

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshrasant Harajindar Singh V. Income Tax Officer-2(4), Trilok Singh Santpipariya Pilibhit-1 Karam Puranpur, Pilibhit, Uttar Income Tax Office, Near Pradesh-262122. Lic Office, Awas Vikas Colony, Pilibhit, Uttar Pradesh-262001. Pan:Dlmps4218F (Appellant) (Respondent) Appellant By: None Respondent By: Shri Amit Singh Chauhan, Cit(Dr) Date Of Hearing: 04 08 2025 Date Of Pronouncement: 07 08 2025 O R D E R

section 249 of the Act and record the reasons for such condonation or otherwise in the appeal order passed under clause (x); As mentioned above reasons proffered by appellant are not sufficient cause with proper explanation. 6.1.5 I find that delay of 251 days is an inordinate delay. A pragmatic approach can be espoused when delay is short. While interpreting

M/S MODEL EXIM,KANPUR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriam/S. Model Exim Pcit (Central) V. 624-C, Defence Colony, 7/81-B, Tilak Nagar, Jajmau, Kanpur-208010. Kanpur. Pan:Aadfm6163H (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 29 10 2024 Date Of Pronouncement: 05 11 2024 O R D E R

condonation of delay along with affidavit explaining reasons for such delay has been filed. The relevant part of the application explaining cause of delay is reproduced as under: - “1) Computation of number of days of delay in filing the appeal before the Hon’ble I.T.A.T.: (a) Date of passing of impugned Order u/s 263 of the Income

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

Section 44AD of the Act @ 8% amounting to Rs.6,00,807/-. The Assessing Authority in para no. 4.5.2 of the assessment order, has stated that the payments made by the above entities on purchase of liquor and collected tax at source u/s 206CA of the Act does not appear to be made in the mode of cash. While there appears

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

Section 44AD of the Act @ 8% amounting to Rs.6,00,807/-. The Assessing Authority in para no. 4.5.2 of the assessment order, has stated that the payments made by the above entities on purchase of liquor and collected tax at source u/s 206CA of the Act does not appear to be made in the mode of cash. While there appears

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

Section 44AD of the Act @ 8% amounting to Rs.6,00,807/-. The Assessing Authority in para no. 4.5.2 of the assessment order, has stated that the payments made by the above entities on purchase of liquor and collected tax at source u/s 206CA of the Act does not appear to be made in the mode of cash. While there appears

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

Section 44AD of the Act @ 8% amounting to Rs.6,00,807/-. The Assessing Authority in para no. 4.5.2 of the assessment order, has stated that the payments made by the above entities on purchase of liquor and collected tax at source u/s 206CA of the Act does not appear to be made in the mode of cash. While there appears

M/S BENARA BEARING PVT.LTD,AGRA vs. DCIT-CC-1, KANPUR

In the result, the appeal of the assessee is partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. : B.P. 1996-97 To 2002-03 M/S Benara Bearings Pvt. Ltd., Deputy Commissioner Of Income- 44/347, Bharatpur Road, Vs. Tax, Central Circle-1, Kanpur Bodla, Agra-282007 U.P. Pan:Aabcb5525F (Appellant) (Respondent) Assessee By: Sh. Ashish Jaiswal, Advcoate Revenue By: Sh. Gayasuddin, Cit Dr Date Of Hearing: 05.09.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Against The Order Of The Ld. Cit(A), Nfac, Passed Under Section 250 Of The Income Tax Act, 1961 On 21.09.2023. The Grounds Of Appeal Preferred Are As Under:-

14. That the appellant craves leave to introduce, modify or withdraw any ground of appeal with your honours kind permission.” 2. The facts of the case are that the search and seizure operation under section 132 of the I.T. Act, 1961 was conducted at the business premises of the assessee company on 20.03.2002. Proceedings for the assessment of the assessee

SHAILENDRA KUMAR SINGH ,HARDOI vs. ITO-3(2),HARDOI-1, HARDOI

In the result, these appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshrait(Ss) A. Nos. 795 To 798/Lkw/2024 Assessment Year: 2021-22 Shailendra Kumar Singh Ito-3(2) V. Subhan Khera Sandila, Hardoi- Hardoi-1 241305. Uttar Pradesh-241305. Pan:Cvqps4275L (Appellant) (Respondent) Appellants By: Shri Naeem Khan, Ca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) O R D E R

condonation of delay. This would have permitted the appeal to be evaluated based on its substantive merits. 2. The Total Income reported amounts to Rs. 3,84,520.00. However, the assessment was conducted at a substantially inflated figure of Rs. 1,11,14,956.00, along with penalty u/s 271AAC(1) This discrepancy arises from specific additions and disallowances along with

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

JEDY TAPES PVT. LTD.,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, LUCKNOW

In the result, both the appeals stand partly allowed, as indicated

Bench: Shri. A. D. Jain & Shri T. S. Kapoorin Ita No.568 & 569/Lkw/2019 Assessment Year: 2013-14 & 2014-15 Jedy Tapes Private Limited Dcit 16/1A. Abdul Hamid Street Cc-Ii 5Th Floor, Kolkata Lucknow West Bengal Tan/Pan:Aaacj8642E (Applicant) (Respondent) Appellant By: Smt. Priyanka Ajit Saria, Fca Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 24 03 2021 Date Of Pronouncement: 24 05 2021 O R D E R

section 271(1)(c) of the Income Tax Act, 1961 on 3/10/2Q16. 5. That the time for filing of the appeal before the CIT(Appeals) was to expire on 2/11/2016. 6. That as per the said order, I found that a penalty of Rs.25,00,000/- has been levied for concealment of income amounting to Rs.79,31,687/-. 7. That

JEDY TAPES PVT. LTD.,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, LUCKNOW

In the result, both the appeals stand partly allowed, as indicated

Bench: Shri. A. D. Jain & Shri T. S. Kapoorin Ita No.568 & 569/Lkw/2019 Assessment Year: 2013-14 & 2014-15 Jedy Tapes Private Limited Dcit 16/1A. Abdul Hamid Street Cc-Ii 5Th Floor, Kolkata Lucknow West Bengal Tan/Pan:Aaacj8642E (Applicant) (Respondent) Appellant By: Smt. Priyanka Ajit Saria, Fca Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 24 03 2021 Date Of Pronouncement: 24 05 2021 O R D E R

section 271(1)(c) of the Income Tax Act, 1961 on 3/10/2Q16. 5. That the time for filing of the appeal before the CIT(Appeals) was to expire on 2/11/2016. 6. That as per the said order, I found that a penalty of Rs.25,00,000/- has been levied for concealment of income amounting to Rs.79,31,687/-. 7. That

CO-OPERATIVE CANE DEVELOPMENT UNIAN, LTD. ,LAKHIPUR KHERI vs. ITO WARD-3(4), LAKHIPUR-1

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

Bench: Shri Anadee Nath Misshra

section 253(3) of the I. T. Act, the delay in filing of the appeal is condoned and the appeal is admitted. (C) In this case the return filed by the assessee was processed u/s 143(1) of the Act and an intimation dated 29/10/2020 was issued to the assessee by Revenue denying the deduction claimed

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

condonation of delay was now pending before the Ld. Principal Chief Commissioner of Income Tax (Exemption), New Delhi on the applications having been transferred to him by the Ld. CIT (Exemption), Lucknow. 6.0 Per contra, the Ld. Sr. D.R., placing reliance on the orders of the authorities below, submitted that the CPC, Bangalore was justified in disallowing the claim made

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

condonation of delay was now pending before the Ld. Principal Chief Commissioner of Income Tax (Exemption), New Delhi on the applications having been transferred to him by the Ld. CIT (Exemption), Lucknow. 6.0 Per contra, the Ld. Sr. D.R., placing reliance on the orders of the authorities below, submitted that the CPC, Bangalore was justified in disallowing the claim made

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

condonation of delay was now pending before the Ld. Principal Chief Commissioner of Income Tax (Exemption), New Delhi on the applications having been transferred to him by the Ld. CIT (Exemption), Lucknow. 6.0 Per contra, the Ld. Sr. D.R., placing reliance on the orders of the authorities below, submitted that the CPC, Bangalore was justified in disallowing the claim made

BABIAN INN,LUCKNOW vs. ACIT, RANGE-I, LUCKNOW

In the result, the appeal of the assessee stands allowed

Bench: Shri A.D Jain & Shri T.S. Kapoor

condoned and ld. AR was asked to proceed with his arguments. 4. Learned counsel for the assessee, at the outset, submitted that the only issue, involved in this appeal, is the addition sustained by CIT(A) of Rs.1,67,054/- representing employees’ share towards contribution to EPF/ESIC which the assessee had deposited beyond the due date mentioned I.T.A. No.85/Lkw/2021 Assessment