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. 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

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

FUTURE MONEY SALES AND MARKETING PVT.LTD, A-28,NEAR BANKEY BIHARI TAMPEL RAJENDRA NAGER, BAREILLY-243001,,BAREILLY vs. INCOME TAX OFFICER -1(2),BAREILLY-NEW., BAREILLY-NEW

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriafuture Money Sales & Income Tax Officer-1(2) V. Marketing Pvt. Ltd Rampur Garden, Bareilly- A-28, Near Bankey Bihari New-243001. Tample, Rajendra Nagar, Bareilly-243001. Pan:Aabcf4395H (Appellant) (Respondent) Appellant By: Shri Devashish Mehrotra, Adv Respondent By: Shri Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 16 10 2024 Date Of Pronouncement: 24 10 2024 O R D E R

3) Vedabhai alias Vijayenatabhai Baburao Patil Vs. Shantaram Baburao Patil [2002] 253 ITR 798 (SC) Head Note: Section 5 of the Limitation Act, 1963 - Extension of prescribed Period in certain cases - Whether in exercising discretion under section 5, Courts should adopt a pragmatic approach and expression ‘sufficient cause’ should receive liberal construction keeping in mind that principal of advancing substantial

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the Cross

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the Cross

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the Cross

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

In the result, both appeals are partly allowed

253 (SC) and Ponni Sugars and Chemicals Ltd. (2008) 306 ITR 392 (SC)\nlaving down the 'purpose test' to classify it as capital or revenue receipt, shall no\nmore hold good for subsidies received on or after 01.04.2015\n6. 9. Further, the Income Computation and Disclosure Standards (ICDS) as well\nas amendments made to Section 145B(3) also align with

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)

253 (SC) and Ponni Sugars and Chemicals Ltd. (2008) 306 ITR 392 (SC)\nlaying down the 'purpose test' to classify it as capital or revenue receipt, shall no\nmore hold good for subsidies received on or after 01.04.2015\n\n6. 9. Further, the Income Computation and Disclosure Standards (ICDS) as well\nas amendments made to Section 145B(3) also align

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

section 253(3) of IT Act. The \nassessee has submitted application for condonation of delay in filing of the \nCross

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

condonation of delay in filing of the appeal. In view of the foregoing and having regard to section 253(3

SHASHI INFRA CONSTRUCTION PVT. LTD.,LUCKNOW vs. ITO, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 Shashi Infra V. The Constructions Pvt Ltd Addl/Joint/Deputy/Asstt/Income 328B, 5Th Lane Rajendra Tax Officer, Lucknow Nagar, Lucknow-226004. National Faceless Assessment Centre Delhi Tan/Pan:Aaucs5802M (Appellant) (Respondent) Appellant By: Shri Saurabh Gupta, C.A. Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

section 253(3) of IT Act. The application for condonation of delay is supported by an affidavit of the assessee

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT(CENTRAL)-2, LUCKNOW

section 253(3) of IT Act. The \nassessee has submitted application for condonation of delay in filing of the \nCross

DCIT,CENTRAL CIRCLE-2, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA

section 253(3) of IT Act. The\nassessee has submitted application for condonation of delay in filing of the\nCross

SYED MOHAMMAD MAYAR HUSAIN RIZVI,PANCHKULA vs. ADIT, CPC, BANGALURU, BANGALURU

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

253(3) of the I. T. Act. An affidavit dated 10/03/2025 was filed by the assessee requesting for condonation of delay in filing of the appeal. Giving detailed description of the facts and circumstances, which caused the delay in filing of the appeal, the assessee has submitted that reasons for late filing of the appeal were really beyond her control

LALJI YADAV,LUCKNOW vs. INCOME TAX OFFICER- 6(2), LUCKNOW

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

section 253(3) of IT Act. The appellant assessee\nhas filed application for condonation of delay. The application for\ncondonation

WSG VENTURE PVT. LTD.,KANPUR vs. DCT, CIRCLE-2(1)(1), KANPUR

In the result, the appeal of the assessee is dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2022-23 Wsg Venture Pvt. Ltd., Vs. The Dcit, 1-59, Mig, Word Bank Barra, Circle 2(1)(1), Kanpur Kanpur-208027 Pan:Aaccw7342L (Appellant) (Respondent) Assessee By: None Revenue By: Sh. Sunil Kumar Rajwanshi, Addl. Cit Dr Date Of Hearing: 21.05.2025 Date Of Pronouncement: 29.05.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal By The Assessee Against The Order Of The Ld. Pcit-1, Kanpur Passed Under Section 119 Of The Income Tax Act, 1961 On 5.12.2024 Refusing To Condone The Delay In Filing The Income Tax Return For The Assessment Year 2022-23 With The Claimed Refund Of Rs. 10,000/-. The Grounds Of Appeal Are As Under:- “01. That Due To Mistake Of Counsel, The Itr For The Ay 2022-23 Could Not Be Filed Of The Assessee Company, Whereas The Certificate Of The Counsel Was Also Filed, But Ignore The Same & Rejected The Petition Moved U/S.119(2)(B) Of The Act, Which Action Of The Pr. Cit Is Contrary To Fact & Be Quashed. 02. That The Order Passed By The Pr. Cit U/S.119 Of The Income Tax Act Reject The Petition For Condonation Of Delay Moved U/S.119(2)(B) Of The Act Is Not Lawful, Bad In Law, Be Quashed. 03. That The Pr. Cit As Well As Cpc Has Erred On Facts & In Law In Arbitrarily Rejecting The Petition Of The Assessee Company To Rectify The Return Of Income, Which Should Ought To Have Done. A.Y. 2022-23 Wsg Venture Pvt. Ltd. 04. That The Order Passed By The Pr. Cit U/S 119 Dated 05.12.2024 Is Erroneous, Misconceived, Contrary To Facts, Bad In Law & Be Modified.”

condonation of delay moved u/s.119(2)(b) of the Act is not lawful, bad in law, be quashed. 03. THAT the Pr. CIT as well as CPC has erred on facts and in law in arbitrarily rejecting the petition of the assessee company to rectify the return of income, which should ought to have done. A.Y. 2022-23 WSG Venture

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

section 253(5) of the Act. The assessee has requested for condonation of delay in the aforesaid applications on medical grounds. The ld. Sr. D.R. for Revenue expressed no objection to the condonation of delay in filing of these appeals. Accordingly, we condone the delay in filing of these appeals and admit the appeals for decision on merits. 3

M/S FIVE ROSES,KANPUR vs. J/DCIT-CC,, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

section 253(5) of the Act. The assessee has requested for condonation of delay in the aforesaid applications on medical grounds. The ld. Sr. D.R. for Revenue expressed no objection to the condonation of delay in filing of these appeals. Accordingly, we condone the delay in filing of these appeals and admit the appeals for decision on merits. 3