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

D E R PER BENCH: For the sake of convenience, these three appeals are hereby disposed of through this consolidated order. The grounds of appeal are as under: ITA No.271/LKW/2024: 1.1. BECAUSE the Id. "CIT(A)" was not justified in dismissing the appeal in limine by passing the impugned order ex-parte without affording sufficient and effective opportunity of being

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

D E R PER BENCH: For the sake of convenience, these three appeals are hereby disposed of through this consolidated order. The grounds of appeal are as under: ITA No.271/LKW/2024: 1.1. BECAUSE the Id. "CIT(A)" was not justified in dismissing the appeal in limine by passing the impugned order ex-parte without affording sufficient and effective opportunity of being

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

D E R PER BENCH: For the sake of convenience, these three appeals are hereby disposed of through this consolidated order. The grounds of appeal are as under: ITA No.271/LKW/2024: 1.1. BECAUSE the Id. "CIT(A)" was not justified in dismissing the appeal in limine by passing the impugned order ex-parte without affording sufficient and effective opportunity of being

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

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

D E R PER SUBHASH MALGURIA:J.M. This appeal vide I.T.A. No.89/Lkw/2025 has been filed by the assessee for assessment year 2011-12 against impugned order dated 18/10/2024 (DIN & Order No.ITBA/APL/S/250/2024-25/1069778377(1) of Commissioner of Income Tax [“CIT” for short]. I.T.A. No.89/Lkw/2025 Assessment Year:2011-12 2 2. The appeal filed by the assessee is beyond the time limit prescribed

M/S. APCO INFRATECH PVT. LTD.,LUCKNOW vs. ACIT-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D) I.T.A. No.453/Lkw/2020 The appeal filed by Revenue is beyond the time prescribed u/s 253(3) of the Act by 35 days. In the petition filed by Revenue for condonation of delay, it is stated that there is no limitation in view of order of Hon'ble Supreme Court, dated 23/03/2020 taking cognizance for extension of limitation in Suo Motu

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

D) I.T.A. No.453/Lkw/2020 The appeal filed by Revenue is beyond the time prescribed u/s 253(3) of the Act by 35 days. In the petition filed by Revenue for condonation of delay, it is stated that there is no limitation in view of order of Hon'ble Supreme Court, dated 23/03/2020 taking cognizance for extension of limitation in Suo Motu

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

D) I.T.A. No.453/Lkw/2020 The appeal filed by Revenue is beyond the time prescribed u/s 253(3) of the Act by 35 days. In the petition filed by Revenue for condonation of delay, it is stated that there is no limitation in view of order of Hon'ble Supreme Court, dated 23/03/2020 taking cognizance for extension of limitation in Suo Motu

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

In the result, both appeals are partly allowed

6. On the aspect of recognition of income, appellant's source is mainly in the\nform of Government Grant from the Central as well as State Government and\nfinancial assistance from other institutions like World Bank.\n6. 7. It is pertinent to note that on the taxability of government grant, irrespective\nof the purpose for which it is given, specific

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)

6. On the aspect of recognition of income, appellant's source is mainly in the\nform of Government Grant from the Central as well as State Government and\nfinancial assistance from other institutions like World Bank.\n\n6. 7. It is pertinent to note that on the taxability of government grant, irrespective\nof the purpose for which it is given

KASHYAP DIVYA JYOTI SEWA SOCIETY,SONEBHADRA vs. COMMISSIONER OF INCOME TAX (EXEMPTION(, LUCKNOW

In the result, all three appeals are dismissed

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

D E R PER NIKHIL CHOUDHARY, A.M. These three appeals have been filed by the assessee against the orders of the ld. CIT(Exemption) rejecting the applications of the assessee under section 119(2)(b) for condonation of delay in filing of Form 10-B by the appellant for assessment years

KASHYAP DIVYA JYOTI SEWA SOCIETY,SONEBHADRA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, all three appeals are dismissed

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

D E R PER NIKHIL CHOUDHARY, A.M. These three appeals have been filed by the assessee against the orders of the ld. CIT(Exemption) rejecting the applications of the assessee under section 119(2)(b) for condonation of delay in filing of Form 10-B by the appellant for assessment years

KASHYAP DIVYA JYOTI SEWA SOCIETY,SONEBHADRA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, all three appeals are dismissed

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

D E R PER NIKHIL CHOUDHARY, A.M. These three appeals have been filed by the assessee against the orders of the ld. CIT(Exemption) rejecting the applications of the assessee under section 119(2)(b) for condonation of delay in filing of Form 10-B by the appellant for assessment years

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 Objection; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the Cross Objection for hearing. The learned Departmental Representative for Revenue did not express any objection to assessee’s application

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 Objection; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the Cross Objection for hearing. The learned Departmental Representative for Revenue did not express any objection to assessee’s application

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 Objection; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the Cross Objection for hearing. The learned Departmental Representative for Revenue did not express any objection to assessee’s application

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

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

RAJIV KUMAR,SHAHJAHANPUR vs. ITO-1(5) SHAHJAHANPUR-2, SHAHJAHANPUR

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

Bench: Shri Anadee Nath Misshrarajiv Kumar V. Ito-1(5) 17 Rajeev Traders, Tiraha Aaykar Bhawan, Nh-24, Bajar, Powayan, Shahjahanpur- Bareilly Mod, 242401. Shahjahanpur. Pan: Aivpg8841Q (Appellant) (Respondent) Appellant By: Ms. Shweta Mittal, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) O R D E R

D E R PER ANADEE NATH MISSHRA, A.M.: 1. The present appeal has been filed by the assessee against the impugned appellate order dated 29.01.2024 order passed by the Ld. Addl. Joint Commissioner of Income Tax (Appeals)-1, Ludhiana [hereinafter “the Ld. JCIT(A)”] under section 250 of the Income Tax Act, 1961 (hereinafter “the Act”) wherein, the assessee

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

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