M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

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

154 r.w.s. 143(1) for the assessment year 2018-19 and under section 143(1) for the assessment year 2020-21. The grounds of appeal are as under:- “1. Because the CIT(A) has not given any direction for giving the credit of allowance of Gratuity addition of Rs.49,17,636.00 in the intimation, which was finally allowed

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. 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

MR. GULREJ ANSARI,UNNAO vs. THE INCOME TAX OFFICER, WARD 2(4), UNNAO-NEW

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

Bench: Shri T. S. Kapoor

1) dated 25.10.2019 was received, against which petition under section 154 of the Act was moved, and which petition in spite of being moved in time was not decided, the appeal filed thereafter, the assessee was prevented by sufficient and reasonable cause, the action of the CIT(A) in dismissing the appeal on account of delay is totally unjustified

MR. GULREJ ANSARI,UNNAO vs. THE INCOME TAX OFFICER, WARD 2(4), UNNAO NEW

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

Bench: Shri T. S. Kapoor

1) dated 25.10.2019 was received, against which petition under section 154 of the Act was moved, and which petition in spite of being moved in time was not decided, the appeal filed thereafter, the assessee was prevented by sufficient and reasonable cause, the action of the CIT(A) in dismissing the appeal on account of delay is totally unjustified

MOHD HASEEB,LUCKNOW vs. INCOME TAX OFFICER, RANGE 6(2), LUCKNOW

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jainassessment Year: 2018-19 Mohd. Haseeb V. The Ito 551 Jha, Ram Nagar Range 6(2) Kanpur Road, Alambagh Lucknow Lucknow Tan/Pan:Abcph6980P (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 16 06 2022 Date Of Pronouncement: 27 06 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 29.12.2021, For Assessment Year 2018-19, Raising The Following Grounds Of Appeal: 1. Because Without Considering The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Has Erred In Law & In Facts In Sustaining The Addition Of Rs.23,88,734/- Under Section 36(1)(Va) R.W.S. 2(24)X) Of The Income Tax Act, 1961 Being Delay In Deposition Of Employees Share Of Provident Fund. 2. That In Any Case & In Any View Of The Matter, Impugned Addition/Allowance Assessment Order Are Bad In Law, Illegal, Unjustified, Contrary To Facts & Law & Based Upon Recording Of Incorrect Facts & Finding, Without Giving Adequate Opportunity Of Hearing, In Violation Of Principles Of Natural Justice & The Same Deserves To Be Quashed.

condone the delay and admit the appeal for hearing. 3. The brief facts of the case are that the assessee e-filed his return of income on 20.10.2020, declaring an income of Rs.10,65,273/-. 4. While processing the return of income at CPC, Bangalore, the Assessing Officer disallowed the claim of payment of Rs.23,88,734/- under section

SHRAMIK VIKAS SAHKARI SHRRAM SAMVIDA SAMITI LTD.,KANPUR vs. AO CIRCLE 1(1)(1), KANPUR

In the result, appeal of the assessee is allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2019-20 Shramik Vikas Sahkari V. The Assessing Officer Shrram Samvida Samiti Ltd, Circle 1(1)(1) 135-K-2, Nankari, Iit Kanpur Kanpur Tan/Pan: (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, Sr. D.R. Date Of Hearing: 25 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

condone either the delay or allow any claim of deduction. The ld. CIT(A) further noted that even as per the provisions of section 80AC (ii) of the Act, no deduction under any provisions of Chapter VIA was to be allowed w.e.f. 1.4.2018 unless the assessee had filed the return of income on or before the due date specified under

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. 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

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

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

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

condoning the delay, had ITA Nos.651, 652 & 653/LKW/2024 Page 13 of 15 disallowed the claim made by the assessee. The Ld. A.R. also submitted that in assessment year 2017-18, the intimation of the CPC, Bangalore under section 143(1) of the Act was rectified, vide order dated 05.02.2025 passed under section 154

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

condoning the delay, had ITA Nos.651, 652 & 653/LKW/2024 Page 13 of 15 disallowed the claim made by the assessee. The Ld. A.R. also submitted that in assessment year 2017-18, the intimation of the CPC, Bangalore under section 143(1) of the Act was rectified, vide order dated 05.02.2025 passed under section 154

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

condoning the delay, had ITA Nos.651, 652 & 653/LKW/2024 Page 13 of 15 disallowed the claim made by the assessee. The Ld. A.R. also submitted that in assessment year 2017-18, the intimation of the CPC, Bangalore under section 143(1) of the Act was rectified, vide order dated 05.02.2025 passed under section 154

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

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

condone delay in filing of Form 67 does not vest with the AO or CPC or any other subordinate authority except to the extent as provided for by the CBDT in exercise of its powers conferred under the Act. Clearly the case of the appellant does not fall within such relaxation provided for by CEDT. For the detailed reasons

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.”

154. In view of the fact that the application was not disposed, the assessee filed an appeal against the said order before the ITAT on 6.09.2023. Accordingly, a condonation petition was filed seeking the condonation of the delay of 131 days in filing of the appeal before the ITAT on the aforesaid facts. After considering the aforesaid facts, the delay