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

delay condoned from appropriate authority. Till that no such decision on both point has been received from assessee in this office. As the assessment is getting barred by limitation there is no other option left but to charge this amount to tax. 5. During the examination of written reply as well as online data submitted by assessee, it is found

EXECUTIVE ENGINEER, TUBEWELL DIVISION,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Mahavir Singh & Shri Girish Agrawal

condoned the delay and ld. AR was asked to proceed with his argument. 4. Since a common issue relating to levy of fees u/s. 234E of the Act is involved in all these appeals, they are being disposed of by this consolidated order for the sake of convenience. Notice in this case was sent to the assessee. Common grounds involved

EXECUTIVE ENGINEER, TUBEWELL DIVISION,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Mahavir Singh & Shri Girish Agrawal

condoned the delay and ld. AR was asked to proceed with his argument. 4. Since a common issue relating to levy of fees u/s. 234E of the Act is involved in all these appeals, they are being disposed of by this consolidated order for the sake of convenience. Notice in this case was sent to the assessee. Common grounds involved

EXECUTIVE ENGINEER, TUBEWELL DIVISION,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Mahavir Singh & Shri Girish Agrawal

condoned the delay and ld. AR was asked to proceed with his argument. 4. Since a common issue relating to levy of fees u/s. 234E of the Act is involved in all these appeals, they are being disposed of by this consolidated order for the sake of convenience. Notice in this case was sent to the assessee. Common grounds involved

EXECUTIVE ENGINEER, TUBEWELL DIVISION,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Mahavir Singh & Shri Girish Agrawal

condoned the delay and ld. AR was asked to proceed with his argument. 4. Since a common issue relating to levy of fees u/s. 234E of the Act is involved in all these appeals, they are being disposed of by this consolidated order for the sake of convenience. Notice in this case was sent to the assessee. Common grounds involved

EXECUTIVE ENGINEER, TUBEWELL DIVISION ,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Mahavir Singh & Shri Girish Agrawal

condoned the delay and ld. AR was asked to proceed with his argument. 4. Since a common issue relating to levy of fees u/s. 234E of the Act is involved in all these appeals, they are being disposed of by this consolidated order for the sake of convenience. Notice in this case was sent to the assessee. Common grounds involved

JAMUNA DEVI NARESH CHANDRA MAHAVIDYALAYA,JALAUN vs. ITO-TDS, KANPUR

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)

delay in the filing of the appeal be condoned and the appeal may be adjudicated on the basis of the grounds on which relief had been sought. After considering the matter, in the interest of justice, the appeal is admitted and taken up for hearing. 3. The facts of the case are that the assessee filed TDS return

SRI SAINATH ASSOCIATES,LUCKNOW vs. DY.CIT-6, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

section 253(3) of IT Act. The application for condonation of delay is supported by an affidavit of the assessee. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in application seeking condonation of delay in filing of this appeal; we condone the delay in filing

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

220/-. The Centralized Processing Centre (CPC), Bangalore processed the return under section 143(1) of the Income Tax Act, 1961 (hereinafter called “the Act’) Act, determining the total income of ITA No.274/LKW/2025 Page 2 of 4 the assessee as declared by the assessee. Subsequently, the assessee came to know, from other employees who had taken retirement under VRS from

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

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

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

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

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

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

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

delayed and in such circumstance, there should have been a notice issued under section 143(2) as has been held in Hotel Blue Moon (supra). 4. The only question of law arising in the facts and circumstances of the case is whether notice should have been issued under section 143(2) of the Income-tax Act? 5. Admittedly, the notice

M/S CO-OPERATIVE CANE DEVELOPMENT UNION GOLA,LAKHIMPUR KHERI vs. INCOME TAX OFFICER RANGE-3(4), LAKHIMPUR KHERI-1

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

section 80P so as to include income from sources other than the actual conduct of the Business of the Society and thus Interest Income on FDR's & S. B. A/c is attributable to the business of providing credit facilities and marketing the agriculture produce of members. WITHOUT PREJUDICE TO ABOVE 5. The Ld. C.I.T.(A) erred on facts

M/S CO-OPERATIVE CANE DEVELOPMENT UNION LTD,LAKHIMPUR KHERI vs. INCOME TAX OFFICER -1, RANGE-3(4), LAKHIMPUR KHERI

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

section 80P so as to include income from sources other than the actual conduct of the Business of the Society and thus Interest Income on FDR's & S. B. A/c is attributable to the business of providing credit facilities and marketing the agriculture produce of members. WITHOUT PREJUDICE TO ABOVE 5. The Ld. C.I.T.(A) erred on facts

ACIT, RANGE-I, LUCKNOW vs. SHRI YOGESH MULWANI, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2016-17 The Asstt. Cit V. Shri Yogesh Mulwani Range 1 36, Cantonment Road Lucknow Lucknow Tan/Pan:Ahnpm4669B (Appellant) (Respondent) Appellant By: Shri Harish Gidwani, D.R. Respondent By: Shri K.R. Rastogi, C.A. Date Of Hearing: 19 05 2022 Date Of Pronouncement: 01 06 2022 O R D E R

condone the delay and admit the appeal for hearing. 3. Apropos addition of Rs.1,61,64,481/- under the head ‘Sundry Creditors’, the ld. CIT(A) deleted the addition made by the Assessing Officer, observing as under: “4.4 I have considered the submission of the appellant, facts mentioned in the assessment order and Remand Report and rejoinder submitted

M/S AVADH HOSPITAL AND HEART CENTRE,LUCKNOW vs. DCIT-6, LUCKNOW-NEW, LUCKNOW- NEW

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

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

condone the delay and admit this appeal for hearing. 4. The brief facts of the case, for Assessment Year 2018-19, are that the assessee filed its return of income 20.10.2018 declaring total income of Rs.2,49,78,200/-. The CPC, Bangalore disallowed the claim of deduction for payment of Rs.6,54,382/- under section

M/S. AVADH HOSPITAL AND HEART CENTRE,LUCKNOW vs. DCIT-6, LUCKNOW-NEW, LUCKNOW

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

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

condone the delay and admit this appeal for hearing. 4. The brief facts of the case, for Assessment Year 2018-19, are that the assessee filed its return of income 20.10.2018 declaring total income of Rs.2,49,78,200/-. The CPC, Bangalore disallowed the claim of deduction for payment of Rs.6,54,382/- under section

NARENDRA SINGH SHAKYA,BUDAUN vs. ITO-2(3), BADAUN-1

In the result, the appeal is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) The facts of the case, in brief, are that in this case the assessee filed his return of income on 02/09/2018 declaring nil income. The assessment order dated 02/04/2021 was passed by the Assessing Officer u/s 144 read with section